RMC No. 47-2010: Circularizes Section 14 of Republic Act No. 10028, An Act Expanding the Promotion of Breastfeeding, Amending for the Purpose Republic Act No. 7600, otherwise known as “An Act Providing Incentives to All Government and Private Health Institutions with Rooming-In and Breastfeeding Practices, and for Other Purposes”

Key points

1. Deductible expenses. Expenses a private health or non-health facility, establishment or institution incurs to comply with the Act are deductible for income tax purposes up to twice the actual amount. The deduction applies to the taxable period when the expenses were incurred.
2. Conditions. Facilities must comply within six (6) months after approval of the Act. They must also secure a Working Mother-Baby-Friendly Certificate from the Department of Health and file it with the BIR before availing of the incentive.
3. Government facilities. Government facilities, establishments or institutions receive an additional appropriation equal to the savings from complying. It is included in their budget for the next fiscal year.
4. Enactment dates. The law was signed on March 16, 2010 and published in a newspaper of general circulation on April 28, 2010.

Who is affected

• Private health and non-health facilities, establishments and institutions
• Government facilities, establishments and institutions

Deadlines and effectivity

• Compliance within six (6) months after approval of the Act
• RA No. 10028 signed March 16, 2010, published April 28, 2010