Bill Type
Congress Name
Long Title
AN ACT CLASSIFYING THE SALE OF ELECTRICITY BY GENERATION, TRANSMISSION, AND DISTRIBUTION COMPANIES AND ELECTRIC COOPERATIVES, AND THE SERVICES OF FRANCHISE GRANTEES OF ELECTRIC UTILITIES, AND SALE OR IMPORTATION OF MACHINERY AND EQUIPMENT DIRECTLY USED IN GENERATION, TRANSMISSION, AND DISTRIBUTION OF ELECTRICITY AS VALUE-ADDED TAX EXEMPT TRANSACTIONS, AMENDING FOR THE PURPOSE SECTIONS 108 (A)(ii) AND 109(1) OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED BY REPUBLIC ACT NO. 9337, AND FOR OTHER PURPOSES
Text as filed (link)
Date filed
July 1, 2013
Scope
Legislative History
| House Bill/Resolution NO. HB00344 | |
| FULL TITLE : AN ACT CLASSIFYING THE SALE OF ELECTRICITY BY GENERATION, TRANSMISSION, AND DISTRIBUTION COMPANIES AND ELECTRIC COOPERATIVES, AND THE SERVICES OF FRANCHISE GRANTEES OF ELECTRIC UTILITIES, AND SALE OR IMPORTATION OF MACHINERY AND EQUIPMENT DIRECTLY USED IN GENERATION, TRANSMISSION, AND DISTRIBUTION OF ELECTRICITY AS VALUE-ADDED TAX EXEMPT TRANSACTIONS, AMENDING FOR THE PURPOSE SECTIONS 108 (A)(ii) AND 109(1) OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED BY REPUBLIC ACT NO. 9337, AND FOR OTHER PURPOSES | |
| ABSTRACT : Exempts electricity as a commodity from value-added tax (VAT) which is imposed on the sales of electricity by generation companies, transmission and distribution companies and the services of franchise grantees of electric utilities. | |
| PRINCIPAL AUTHOR/S : COLMENARES, NERI | |
| DATE FILED : 2013-07-01 | |
| SIGNIFICANCE: NATIONAL | |
| NATURE : Economic | |
| CO-AUTHORS : | |
| 1. Zarate | |
| CO-AUTHORS (Journal Entries) : | |
| 1. Mercado-Revilla (006 2013-07-31) | 2. Padilla (052 2014-02-24) |
| 3. Masongsong (052 2014-02-24) | 4. Tejada (052 2014-02-24) |
| 5. Olivarez (052 2014-02-24) | 6. Belmonte (J.) (052 2014-02-24) |
| 7. Fernandez (052 2014-02-24) | 8. Ridon (052 2014-02-24) |
| 9. Abayon (052 2014-02-24) | 10. Dy (052 2014-02-24) |
| 11. Apostol (052 2014-02-24) | 12. Reyes (052 2014-02-24) |
| 13. Ong (052 2014-02-24) | 14. Sy-Alvarado (052 2014-02-24) |
| 15. Durano (052 2014-02-24) | 16. Escudero (052 2014-02-24) |
| 17. De Venecia (052 2014-02-24) | 18. Hicap (053 2014-03-03) |
| 19. Almario (053 2014-03-03) | 20. Guiao (053 2014-03-03) |
| 21. Zamora (R.) (053 2014-03-03) | 22. Ortega (V.) (055 2014-03-10) |
| 23. Tiangco (055 2014-03-10) | 24. Ty (055 2014-03-10) |
| 25. Bataoil (055 2014-03-10) | 26. Angara-Castillo (056 2014-03-05) |
| 27. Kho (056 2014-03-05) | 28. De Jesus (056 2014-03-05) |
| 29. Vargas (057 2014-03-06) | 30. Arenas (069 2014-06-09) |
| 31. Romulo (002 2014-07-30) | 32. Paquiz (017 2014-09-15) |
| 33. Tinio (020 2015-09-14) | 34. Cagas (020 2015-09-14) |
| 35. Ramos (020 2015-09-14) | 36. Uy (J.) (020 2015-09-14) |
| 37. Noel (021 2015-09-15) | 38. Tieng (021 2015-09-15) |
| 39. Leonardia (023 2015-09-21) | 40. Bello (S.) (023 2015-09-21) |
| 41. Rodriguez (O.) (023 2015-09-21) | 42. Enverga (024 2015-09-22) |
| 43. Relampagos (025 2015-09-23) | 44. Panganiban (026 2015-09-28) |
| 45. Estrella (026 2015-09-28) | 46. Garcia (E.) (026 2015-09-28) |
| 47. Teves (026 2015-09-28) | 48. Mendoza (R.) (026 2015-09-28) |
| 49. Pichay (026 2015-09-28) | 50. Magsaysay (026 2015-09-28) |
| 51. Ledesma (026 2015-09-28) | 52. Atienza (026 2015-09-28) |
| 53. Robes (026 2015-09-28) | 54. Villanueva (026 2015-09-28) |
| 55. Agarao (026 2015-09-28) | 56. Revilla (026 2015-09-28) |
| 57. Abu (026 2015-09-28) | 58. Teodoro (026 2015-09-28) |
| 59. Albano (026 2015-09-28) | 60. Salimbangon (026 2015-09-28) |
| 61. Binay (026 2015-09-28) | 62. Nava (J.) (026 2015-09-28) |
| 63. Espina (026 2015-09-28) | 64. Lacson-Noel (026 2015-09-28) |
| 65. Echiverri (026 2015-09-28) | 66. Flores (026 2015-09-28) |
| 67. Dela Cruz (026 2015-09-28) | 68. Loong (026 2015-09-28) |
| 69. Gorriceta (026 2015-09-28) | 70. Suarez (026 2015-09-28) |
| 71. Sacdalan (026 2015-09-28) | 72. Garin (S.) (026 2015-09-28) |
| 73. Garcia (G.) (026 2015-09-28) | 74. Mangudadatu (026 2015-09-28) |
| 75. Iway (026 2015-09-28) | 76. Asilo (026 2015-09-28) |
| 77. Dayanghirang (026 2015-09-28) | |
| ACTIONS TAKEN BY THE COMMITTEE ON RULES | |
| REFERRAL TO THE COMMITTEE ON WAYS AND MEANS ON 2013-07-23 |
Abstract
Exempts electricity as a commodity from value-added tax (VAT) which is imposed on the sales of electricity by generation companies, transmission and distribution companies and the services of franchise grantees of electric utilities.
Disclaimer
Note: Legislative history and other information accessed from Congress Legis. Information as of April 20, 2022.