Abstract: Tax policies can be formulated and implemented to prevent adverse health and social impacts on the community, especially on sweetened beverage products. It can be designed by designing a tax imposition model for products containing added sugar content. The writing of this article through a literature study can recommend to design a value added tax policy model for sugar-sweetened beverage products because it can have the eligibility to be applied by determining the definition of products containing sweetened beverages or referring to the classification of international standardization, determining the basis of taxation as an indirect tax on consumption, determine threshold levels of sweetened drinks in determining tariff levels in order to reduce consumption behaviour of sweetened drinks for consumers, and formulate levels of added sugar content for producers.