Bill Type
Congress Name
Full Title of Bill
AN ACT INTRODUCING ADMINISTRATIVE TAX REFORMS, AMENDING SECTIONS 21, 22, 51, 56, 58, 77, 81, 90, 91, 103, 106, 108, 109, 110, 112, 113, 114, 115, 116, 128, 200, 236, 237, 245, AND 248, AND ADDING SECTIONS 312 AND 313 OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS "THE NATIONAL INTERNAL REVENUE CODE OF 1997", AS AMENDED
Short Title
EASE OF PAYING TAXES ACT
Text as Filed (File)
Third Reading Copy link (HRep)
Date filed
August 30, 2022
Scope
Legislative Status
Legislative Status Date
Session Sequence No.
26
Session Type
Document Certification
All Information (Senate Website)
Legislative History (Senate Website)
Committee Report Senate Link
Committee Referral (Senate Website)
Senate Legis Intranet Link
Bill Status
Republic Act RA11976 enacted on 2024-01-05
Committee Details
Primary Committee
House Committee Report link
House Counterpart
Date Approved on Third Reading (HRep)
September 26, 2022
Legislative History
Entitled: AN ACT INTRODUCING ADMINISTRATIVE TAX REFORMS, AMENDING SECTIONS 21, 22, 51, 56, 58, 77, 81, 90, 91, 103, 106, 108, 109, 110, 112, 113, 114, 115, 116, 128, 200, 236, 237, 245, AND 248, AND ADDING SECTIONS 312 AND 313 OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED [ FIRST REGULAR SESSION, 19TH CONGRESS ] [ 2022 ] Introduced by Representatives JOEY SARTE SALCEDA; MIKAELA ANGELA B. SUANSING, NICANOR B. BRIONES, NELSON L. DAYANGHIRANG, et. al. Approved on Third Reading by the House of Representatives on September 26, 2022; 9/27/2022 Sent to the Senate requesting for concurrence; 9/28/2022 Read on First Reading and Referred to the Committee on WAYS AND MEANS; 11/23/2022 Conducted JOINT COMMITTEE MEETINGS/HEARINGS; 12/14/2022 Conducted COMMITTEE MEETINGS/HEARINGS; [ 2023 ] 1/18/2023 Conducted TECHNICAL WORKING GROUP; 2/2/2023 Conducted TECHNICAL WORKING GROUP; 2/9/2023 Conducted TECHNICAL WORKING GROUP; 5/22/2023 Returned by the Committee on WAYS AND MEANS per Committee Report No. 70, recommending that it be considered in SBN-2224; 5/22/2023 Committee Report Calendared for Ordinary Business; 5/23/2023 CONSIDERED IN SBN-2224 UNDER COMMITTEE REPORT NO. 70. [ SECOND REGULAR SESSION ] 8/14/2023 Conducted CONSULTATION/OCULAR; 9/25/2023 Senate designated Senators Gatchalian, Angara, Tolentino, Villar (M.) and Pimentel III as conferees to the Bicameral Conference Committee on the disagreeing provisions of SBN-2224 and HBN-4125; 9/27/2023 Conference Committee Report on the disagreeing provisions of HBN-4125 and SBN-2224, submitted to the Senate, recommending that HBN-4125 in consolidation with SBN-2224, be approved in accordance with the attached copy of the bill as reconciled and approved by the conferees; 9/27/2023 Sponsorship speech of Senator WIN GATCHALIAN on the conference committee report; 9/27/2023 Conference Committee Report Approved by the Senate; 9/28/2023 House of Representatives designated Representatives Salceda, Vergara, Cua, Luistro, Salo, Ty, Singson-Meehan and Dagooc as conferees to the Bicameral Conference Committee on the disagreeing provisions of SBN-2224 and HBN-4125 on September 27, 2023; 10/2/2023 Conference Committee Report Approved by the House of Representatives on September 27, 2023;
Senate Legislative History
Entitled: AN ACT INTRODUCING ADMINISTRATIVE TAX REFORMS, AMENDING SECTIONS 21, 22, 51, 56, 58, 77, 81, 90, 91, 103, 106, 108, 109, 110, 112, 113, 114, 115, 116, 128, 200, 236, 237, 245, AND 248, AND ADDING SECTIONS 312 AND 313 OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED [ FIRST REGULAR SESSION, 19TH CONGRESS ] [ 2022 ] Introduced by Representatives JOEY SARTE SALCEDA; MIKAELA ANGELA B. SUANSING, NICANOR B. BRIONES, NELSON L. DAYANGHIRANG, et. al. Approved on Third Reading by the House of Representatives on September 26, 2022; 9/27/2022 Sent to the Senate requesting for concurrence; 9/28/2022 Read on First Reading and Referred to the Committee on WAYS AND MEANS; 11/23/2022 Conducted JOINT COMMITTEE MEETINGS/HEARINGS; 12/14/2022 Conducted COMMITTEE MEETINGS/HEARINGS; [ 2023 ] 1/18/2023 Conducted TECHNICAL WORKING GROUP; 2/2/2023 Conducted TECHNICAL WORKING GROUP; 2/9/2023 Conducted TECHNICAL WORKING GROUP; 5/22/2023 Returned by the Committee on WAYS AND MEANS per Committee Report No. 70, recommending that it be considered in SBN-2224; 5/22/2023 Committee Report Calendared for Ordinary Business; 5/23/2023 CONSIDERED IN SBN-2224 UNDER COMMITTEE REPORT NO. 70.
Abstract
ABSTRACT : Institutionalizes a simplified tax returns and processes and introduces a medium taxpayer classification and the corresponding Bureau of Internal Revenue (BIR) special unit. Proposes to remove the distinction between sales invoice and official receipts, making the sales invoice as basis for VAT transactions. Mandates the creation of registration facilities for non-resident taxpayers and provides for a Taxpayer's Bill of Rights. Proposes to remove the required annual taxpayer registration fee payment worth P500.00."]
Significance