(By Dr. Joseph D. Lim and Dr. Kenneth Lester Lim, BS-MMG, DDM, MSc-OI)
THE Department of Health (DOH) wants higher taxes imposed on junk food and sweetened beverages.
It hopes that it would lessen public over-consumption of what potentially could affect health, including oral health.
Policy makers at the DOH explain that when higher so-called “sin taxes” were imposed, it lessened consumption of alcoholic drinks and tobacco products.
The additional revenue will be also be useful to help finance the Universal Healthcare Law which automatically enrolls all Filipino citizens under the National Health Insurance Program or PhilHealth.
In 2022, P155 billion in revenue was used to finance the universal health care designed to provide affordable, if not free, health care to all citizens.
A 2020 study conducted by the National Tax Research Center showed that the country could raise as much as P72.97 billion from a 20 percent excise tax collection on junk food. Or P54.73 billion from a 15 percent excise tax collection, and P36.48 billion from 10 percent.
The 2017 Tax Reform for Acceleration and Inclusion (TRAIN) law mandates a P6-per-liter excise tax on beverages using caloric and non-caloric sweeteners, and P12 per-liter tax on beverages using high-fructose corn syrup.
According to the Department of Finance, collections from tax reform measures — including TRAIN, the Tax Amnesty Act, and the Sin Tax Reform — brought in P171.1 billion in revenue in 2021 – 8.3 percent higher than the target of P157.9 billion.
It makes sense to discourage the over-consumption of sweetened products. According to the World Health Organization (WHO), free sugars are the essential dietary factor in the development of dental caries or tooth decay.
Tooth decay develops when bacteria in the mouth metabolize sugars to produce acid that demineralizes the hard tissues of the teeth (enamel and dentine).
Dental caries (also known as dental cavities) is the most common noncommunicable disease worldwide. Severe dental caries affects general health and often causes pain and infection, which may result in tooth extraction.
Dental caries is an expensive disease to treat, consuming anywhere from 5 percent to 10 percent of healthcare budgets even in rich countries. Dental cavities are among the main reasons for hospitalization of children in some high-income countries.
In many countries, sugars-sweetened beverages, including fruit-based and milk-based sweetened drinks and 100 percent fruit juices, are a primary source of free sugars, as well as confectionery, cakes, biscuits, sweetened cereals, sweet desserts, sucrose, honey, syrups and preserves.
Limiting free sugars intake to less than 10 percent of total energy intake – and ideally even further, to less than 5 percent – minimizes the risk of dental caries.
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Dr. Joseph D. Lim, Ed. D., is the former Associate Dean of the College of Dentistry, University of the East; former Dean, College of Dentistry, National University; Past President and Honorary Fellow of the Asian Oral Implant Academy; Honorary Fellow of the Japan College of Oral Implantologists; Honorary Life Member of the Thai Association of Dental Implantology; and Founding Chairman of the Philippine College of Oral Implantologists. For questions on dental health, e-mail jdlim2008@gmail.com or text 0917-8591515.
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Dr. Kenneth Lester Lim, BS-MMG, DDM, MSc-OI, graduated Doctor of Dental Medicine, University of the Philippines, College of Dentistry, Manila, 2011; Bachelor of Science in Marketing Management, De la Salle University, Manila, 2002; and Master of Science (MSc.) in Oral Implantology, Goethe University, Frankfurt, Germany, 2019. He is an Associate Professor; Fellow, International Congress of Oral Implantologists; Member, American Academy of Implant Dentistry and Fellow, Philippine College of Oral Implantologists. For questions on dental health, e-mail limdentalcenter@gmail.com./PN
