Whether young or old, ingrained in the Filipino psyche and in our daily hygiene is the use of baby cologne.

In a survey of Filipino consumers, baby colognes ranked second only to shampoo in regular usage, placing it above powder, lotion, and hand sanitizers.

Further, 98% of the splash cologne consumers are from the economic classes C, D, and E with Class D taking up 54% of the market share.

This Act aims to recognize splash cologne as an essential good, setting it apart from perfumes and other luxury fragrances by ascertaining the concentration of the essential oils or perfume in the product.

The proposed amendment is in line with the legal definition already set by Revenue Regulations No.8 to 84.

By aligning and streamlining the definition for baby cologne or “toilet water” and recognizing such as an essential good and taxing them accordingly, we will be able to protect our low-income households from unnecessary surges in prices of their inexpensive, but fragrant cologne, and at the same time, provide appropriate support to the baby cologne industry.

In view of the foregoing, the approval of this bill is earnestly sought.
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