Sen. Christopher “Bong” Go has urged Congress and the executive branch to ensure that the Philippine Health Insurance Corp. receives revenues legally earmarked for Universal Health Care, warning against a repeat of funding gaps in previous years.

During a Senate budget hearing on 4 September, Go reviewed PhilHealth funding since 2024 and called for closer scrutiny of the agency’s proposed 2027 allocation.

“On sin tax earmarking, it is important to note that Republic Act No. 11346 and Republic Act No. 11467 provide for the earmarking of excise taxes on certain products,” Go said.

“These revenues are mandated by law to be allocated and used exclusively for PhilHealth for the implementation of the Universal Health Care Act,” he added.

Go noted that the Supreme Court has ruled that earmarked sin tax revenues are special funds intended for Universal Health Care and cannot simply be treated as a general-purpose funding source.

He cited 2024, when about P79.01 billion in sin tax revenues was earmarked for PhilHealth but only around P40.28 billion in sin tax-funded subsidy was reflected in the final General Appropriations Act, leaving a gap of about P38.73 billion.

Go also recalled the transfer of PhilHealth funds to the National Treasury, part of which was later ordered returned following a Supreme Court ruling against the fund-transfer mechanism.

“Nakakalungkot lang po, nung 2024, mayroon pong nai-transfer na sinasabing excess funds,” Go said.

“Sana po’y huwag itong maulit,” he added.

In 2025, at least P69.81 billion in sin tax revenues was earmarked for PhilHealth, but the final national budget provided no national government subsidy to the state insurer.

“Double whammy po ang tawag diyan,” Go said, referring to the fund transfer followed by the zero subsidy.

For 2026, Senate records showed about P69.78 billion in legally earmarked sin tax revenues, while the National Expenditure Program initially allocated P53.26 billion, leaving a gap of P16.52 billion.

Congress later restored the missing sin tax allocation and separately provided for the return of P60 billion previously transferred from PhilHealth, bringing its 2026 allocation to about P129.8 billion.

Go said the two-year delay in restoring the P60 billion represented missed opportunities to provide health care to patients.

“Pero ang nangyari, for two years, ilang pasyente po ang dapat nakinabang doon? Ilang buhay po ang mase-save doon?” he asked.

For 2027, Go urged the Senate to closely examine whether PhilHealth’s proposed allocation complies with the funding requirements under existing laws.

The 2027 NEP provides about P74.448 billion for PhilHealth, significantly below the approximately P370 billion the state insurer initially sought to sustain its expanded benefits.

Go said lawmakers should first ensure that all legally earmarked revenues are provided before determining whether PhilHealth needs additional government support.

“Sana mahabol po natin dito sa Senado ’yung nakasaad talaga sa batas,” he said.

Go stressed that the issue ultimately concerns whether health funds reach Filipino patients rather than simply strengthening PhilHealth’s finances.

“Hanggang ngayon po napakalayo pa natin sa full implementation ng Universal Health Care. ’Yun po ang totoo. ’Yun po ang realidad,” he said.