Bill 4054 in the Philippines would provide for a VAT exemption for medical and educational goods that are imported into the country as a result of donations from abroad, and would also introduce a similar VAT exemption for goods donated from abroad as part of an effort for humanitarian relief or for aims similar to this. The new measure would improve the efficiency of the import of donated goods and their distribution to the people who require them within the Philippines.

The scope of the exemption under House Bill 4052 would include goods donated for non-profit, charitable, medical, educational and humanitarian aims. Rules to implement the changes would be finalized within sixty days following the approval of the Bill by Congress.