This paper aimed to understand the Republic Act No. 9337 – The Expanded Value-Added Tax Act or also known as EVAT in the Light of Robert Nozick’s Entitlement Theory. Specifically, this study attempted to identify the main elements of Robert Nozick’s concept of distributive justice and the Philippines Expanded Value-Addded tax. In this study, the researcher exposed the nature of expanded value-added tax and Nozick’s concept of entitlement in his book Anarchy, State and Utopia. Descriptive content analysis, was used in order to arrive at the conclusion. In doing so, the researchers used an analysis for us to be able to understand this research substantially and conduct various understandings for this paper to be understandable. In the light of Robert Nozick philosophy, every individual has a right over his/her own actions and his abilities. People tend to defend his dignity especially us, Filipinos because we believe that life without self-respect, freedom and justice is even worse than death.