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.