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Tax incentives for establishing lactation stations

Tax incentives for establishing lactation stations

Under Republic Act 10028, all establishments and institutions, whether private or government, are required to establish lactation stations and provide the necessary equipment and facilities for nursing employees in order for them to breastfeed or to collect and store their breast milk.  Unless an exemption is obtained from the Department of Labor and Employment (DOLE), this requirement should be complied with within six (6) months from the approval of the law (March 16, 2010) which falls on September 16, 2010.  Unjustifiable refusal to comply may be fined from P20,000 to P200,000 on the first offense.

The establishment will be allowed to deduct up to twice the amount of their actual expenses in establishing the lactation station in the same taxable year the expenses were incurred.  To avail of the tax incentive, the establishment must secure a “Working Mother Baby-Friendly” certificate from the Department of Health (DoH) which should be filed with the BIR.  

For more details, please see attached copy of RA 10028.

P&A Tax Alerts are issued to keep our clients updated with the latest tax developments.  These are not intended to be a substitute for professional advise.   For inquiries and suggestions on how the Tax Alert may be even more useful to you, e-mail Lina.Figueroa@ph.gt.com or Senen.Quizon@ph.gt.com or call 886-5511.

For other tax concerns, please check out our other tax services.