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Code J44.1, COPD with acute exacerbation should be used when the documentation clearly states that the patient is experiencing a worsening of respiratory symptoms beyond normal day-to-day variation, requiring a change in therapy

Washington DC: The National Academies of Sciences, Engineering and Medicine, 2018

Thus, the government forfeited nearly P3 billion in excise revenues to the illicit trade: P197.19 million in 2019, P1.51 billion in 2020 and P1.03 billion in 2021

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