Bill Type
Congress Name
Long Title
AN ACT AMENDING SECTIONS 27, 30, 34, 108 AND 109 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Third Reading Copy link (HRep)
Date filed
September 25, 2008
Scope
Bill Transmittal
Conference committee requested by HOUSE (11/10/2009)
All Information (Senate Website)
Legislative History (Senate Website)
Committee Report Senate Link
Committee Referral (Senate Website)
Floor Activity (Senate Website)
Floor Activity
Floor Activity
Date Parliamentary status Senator(s) 12/8/2009 Sponsorship Speech on the Conference Committee Report Lacson, Panfilo M.
Legislative History
| House Bill/Resolution NO. HB05210 | |
| REPUBLIC ACT NO. RA10026 | |
| FULL TITLE : AN ACT AMENDING SECTIONS 27, 30, 34, 108 AND 109 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED | |
| SHORT TITLE : Amending Sections 27, 30, 34, 108 And 109 Of The National Internal Revenue Code Of 1997, As Amended | |
| ABSTRACT : Exempts the following transactions from the value-added tax: a) sale of goods and services to senior citizens; b) sale of electricity by distribution utilities to marginal consumers; c) distribution charge on the sale of electricity by electrict cooperatives; and c) systems loss charge on the sale of electricity. | |
| PRINCIPAL AUTHOR/S : ANTONINO-CUSTODIO, DARLENE MAGNOLIA R. | |
| DATE FILED : 2008-09-25 | |
| SIGNIFICANCE: NATIONAL | |
| CO-AUTHORS : | |
| 1. Angara | 2. Castro |
| 3. Teodoro | 4. Puentevella |
| 5. Villafuerte | 6. Arroyo (D.) |
| 7. Romualdez | 8. Yap |
| 9. Javier | 10. Cuenco |
| 11. Bagatsing | 12. Gonzalez |
| 13. Miraflores | 14. Mangudadatu |
| 15. Pablo | 16. Crisologo |
| 17. Singson (R.) | 18. Abante |
| 19. Aggabao | 20. Bonoan-David |
| 21. Bichara | 22. Del Mar |
| 23. Ortega (V.F.) | 24. Umali (A.) |
| 25. Salvacion | 26. Locsin |
| 27. Mitra | 28. Silverio |
| 29. Lapus | 30. Cruz-Gonzales |
| 31. Jaafar | 32. Lazatin |
| 33. Zialcita | 34. Golez |
| 35. Casiño | 36. Maza |
| CO-AUTHORS (Journal Entries) : | |
| 1. Almario (026 ) | 2. Solis (031 ) |
| AUTHORS(Final/Third Reading) : | |
| 1. Syjuco | 2. Uy (R.A.) |
| 3. Fua | 4. Roman |
| 5. Codilla | 6. Go |
| 7. Arago | 8. Jaafar |
| 9. Villanueva | 10. Chatto |
| 11. Sy-Alvarado | 12. Violago |
| 13. Escudero | 14. Villarosa |
| 15. Joson | 16. Barzaga |
| 17. Yap | 18. Rodriguez |
| 19. Susano | 20. Nograles |
| COUNTERPART HOUSE BILL/CONCURRENT RESOLUTION: SB03392 | |
| ACTIONS TAKEN BY THE COMMITTEE | |
| COMMITEE HEARINGS/ACTIONS: | |
| 1. Bicameral Conference Report filed on 2009-12-09 | |
| COMMITTEE REPORT NO. 01314 | |
| SUBMITTED ON 2008-09-25 | |
| SUBMITTED BY: WAYS AND MEANS | |
| RECOMMENDATIONS: approval | |
| SUBSTITUTED BILLS: HB00009, HB00156, HB00355, HB00774, HB01200, HB01643, HB01707, HB01828, HB02028, HB02162, HB02205, HB02302, HB02451, HB02777, HB03067, HB03366, HB03440, HB03511, HB04056, HB04139, HB04248, HB04421, HB04839, HB04990, HB05062 | |
| ACTIONS TAKEN BY THE COMMITTEE ON RULES | |
| REFERRAL TO THE COMMITTEE ON RULES ON 2008-09-29 | |
| DATE INCLUDED IN OB: 2008-09-29 | |
| DATE CALENDARED : 2008-09-30 | |
| SECOND READING INFORMATION | |
| PERIOD OF COMMITTEE AMENDMENTS : 2008-10-09 | |
| FINAL LIST OF AUTHORS : Syjuco, Uy (R.A.), Fua, Roman, Codilla, Go, Arago, Jaafar, Villanueva, Chatto, Sy-Alvarado, Violago, Escudero, Villarosa, Joson, Barzaga, Yap, Rodriguez, Susano, Nograles | |
| DATE APPROVED ON SECOND READING : 2008-10-06 | |
| RECOMMITTED/RECONSIDERED : RECONSIDERED | |
| DATE RECONSIDERED : 2008-10-09 | |
| REASONS : to introduce further amendments. | |
| RECONSIDERED MEASURE APPROVED ON 2008-10-09 | |
| REMARKS : On Oct. 6, 2008, the Body approved to adopt the Explanatory Note of the bill as the sponsorship remarks on the measure;terminated the period of sponsorship and debate thereon; approved the amendments as contained in the Ctte. Rpt., if any; terminated the period of amendments thereon, and approved the same on Second Reading. | |
| THIRD READING INFORMATION | |
| DATE COPY DISTRIBUTED TO MEMBERS: 2008-11-10 | |
| DATE APPROVED BY THE HOUSE ON THIRD READING :2008-11-17 | |
| HOUSE VOTES: YEAS:175 NAYS:0 ABSTAIN:.0 | |
| DATE TRANSMITTED TO THE SENATE: 2008-11-20 | |
| ACTIONS TAKEN BY THE SENATE/HOUSE | |
| DATE RECEIVED BY THE SENATE: 2008-11-20 | |
| CONFERENCE COMMITTEE INFORMATION | |
| DATE REQUESTED TO FORM A CONFERENCE COMMITTEE : 2009-10-06 | |
| CONFERENCE COMMITTEEE REQUESTED BY : HOUSE | |
| DATE AGREED TO FORM A CONFERENCE COMMITTEE : 2009-11-10 | |
| REMARKS : | |
| CONCOM MEMBERS(HOUSE) : Javier, Duavit, Vinzons-Chato, Lapus, Villafuerte, Casiño | |
| CONCOM MEMBERS(SENATE) : Lacson, Zubiri, Cayetano (P.) | |
| DATE HOUSE RATIFIED CONCOM REPORT : 2009-12-15 | |
| DATE SENATE APPROVED CONCOM REPORT : 2009-12-08 | |
| ACTIONS TAKEN BY THE PRESIDENT | |
| DATE TRANSMITTED TO THE PRESIDENT : 2010-02-08 | |
| DATE ACTED UPON BY THE PRESIDENT : 2010-03-11 | |
| PRESIDENTIAL ACTION:(A)PPROVED/(V)ETOED/(L)APSED : L | |
| REPUBLIC ACT NO.: RA10026 | |
| ORIGIN : HOUSE | |
| REPUBLIC ACT TITLE: AN ACT GRANTING INCOME TAX EXEMPTION TO LOCAL WATER DISTRICTS BY AMENDING SECTION 27(C) OF THE NATIONAL INTERNAL REVENUE CODE (NIRC) OF 1997, AS AMENDED, AND ADDING SECTION 289-A TO THE CODE, FOR THE PURPOSE |
Abstract
Exempts the following transactions from the value-added tax: a) sale of goods and services to senior citizens; b) sale of electricity by distribution utilities to marginal consumers; c) distribution charge on the sale of electricity by electrict cooperatives; and c) systems loss charge on the sale of electricity.
Disclaimer
Note: Legislative history and other information accessed from Congress Legis. Information as of April 20, 2022.