Alcohol excise revenues are fully earmarked to health and SDGs. Of the total alcohol excise tax collections, 60% is allotted for the implementation of the Universal Health Care law , 20% is alloted for medical assistance and the Health Facilities Enhancement Program (HFEP) as determined by the Department of Health, and 20% is allotted for the attainment of the Sustainable Development Goals (SDGs) as determined by the National Economic Development Authority (NEDA).