The BIR, through RMC 28-2023, circularized Republic Act No. 11898 (long title: An Act Institutionalizing The Extended Producer Responsibility on Plastic Packaging Waste) or the Extended Producer Responsibility (EPR) Act of 2022 and its IRR, which allows Obliged Enterprises and Producer Responsibility Organizations (PROs) acting on their behalf, and other registered business enterprises to apply for certain incentives for eligible activities.

The EPR expenses shall be considered as necessary expenses deductible from gross income subject to substantiation requirements under the Tax Code.