Introduction:
The Philippine government carried out major efforts to raise tobacco control among its top priority focus areas, one of which is the enactment of a revenue measure mandating higher excise tax rates on tobacco products. The tobacco tax law has guaranteed billions of pesos to fund the needed resources for the recently passed Universal Health Care (UHC) law albeit with noticeable funding gap, according to the Philippine Department of Finance and the Department of Health. This is a milestone for the government and public health advocates alike given that around 10 Filipino deaths every hour are attributed to tobacco use alone. This is equivalent to ₱210 billion economic costs annually. It is important to frame the passage of the amended tobacco tax law as a health financing measure. This is also consistent with the whole-of-government approach which addresses the social determinants of health. One of the key features of the UHC is the improved Health Promotion services with at least one percent earmarked funding per year under the national budget. With the Local Investment Plan for Health (LIPH) as the point of national-local integration, localizing health needs and priorities with corresponding budgetary allocation is crucial so that tobacco control measures are rolled out in the communities and that public health objectives are directly felt by the people.

Objectives:
Presentation of the flow of the allocation and utilization of the tobacco excise tax.

Methods:
In-depth desk review/research of the planning and budgeting structures and processes at the national and local levels.

Results:
A clear picture of tobacco control financing structures and processes.

Conclusion(s):
Mainstream sustainable financing health programs and services that contribute to the promotion of a tobacco-free community and the attainment of better health outcomes for all Filipinos.