The Aquino Administration passed Republic Act 10351 or the Sin Tax Reform

Law as a deterrence to unhealthy products such as alcohol and tobacco as well

as generating additional tax revenue by simplifying the excise tax system on
said products. It was meant to increase public health. It was however
controversial as not everyone was on board such as businesses who have no
choice but to increase the prices of their sin products. There are also reactions
that the bill seemingly benefits the rich by making alcohol and tobacco more
expensive but the poor poorer for the inflated price.

https://thesuite.pwc.com/media/9374/pwc-tax-reform-readiness-the-section
-163j-proposed-regs.pdf

https://www.dof.gov.ph/index.php/advocacies/sin-tax-reform/