Legislative History
| House Bill/Resolution NO. House Bill No. 5664, 12th Congress of the Republic | |
| FULL TITLE : AN ACT GRANTING TAX AMNESTY COVERING UNDERPAID INCOME, GIFT, ESTATE, VALUE-ADDED TAX, PERCENTAGE AND EXCISE TAXES FROM 1993 TO 2002 | |
| ABSTRACT : "Tax Amnesty Law of 2002." This Act covers Income, Gift, Estate, Value Added Tax, Percentage and Excise taxes provided for under the National Internal Revenue Code (NIRC), as amended, from Janury 1, 1993 to December 31, 2002. > Any taxpayer may avail of the tax amnesty provided in this Act except those with pending cases before any tribunal or any quasi-judicial body involving violations of the NIRC and/or covering ill-gotten or unexplained wealth and those already under investigation by concerned government bodies on or before December 31, 2002. Taxpayer who avails of this amnesty shall be exempt from any liability for the particular tax and period applied for. | |
| PRINCIPAL AUTHOR/S : ESTRELLA, CONRADO III M. | |
| DATE FILED : 2003-01-29 | |
| SIGNIFICANCE: NATIONAL | |
| CO-AUTHORS (Journal Entries) : | |
| 1. Amin (049 ) | 2. Nieva (049 ) |
| 3. Uy (049 ) | 4. Ylagan (049 ) |
| 5. Tulagan (050 ) | 6. Olano (056 ) |
| ADMINISTRATION BILL? No | |
| URGENT BILL? No | |
| ACTIONS TAKEN BY THE COMMITTEE ON RULES | |
| REFERRAL TO THE COMMITTEE ON WAYS AND MEANS ON 2003-02-04 |
Abstract
"Tax Amnesty Law of 2002." This Act covers Income, Gift, Estate, Value Added Tax, Percentage and Excise taxes provided for under the National Internal Revenue Code (NIRC), as amended, from Janury 1, 1993 to December 31, 2002. > Any taxpayer may avail of the tax amnesty provided in this Act except those with pending cases before any tribunal or any quasi-judicial body involving violations of the NIRC and/or covering ill-gotten or unexplained wealth and those already under investigation by concerned government bodies on or before December 31, 2002. Taxpayer who avails of this amnesty shall be exempt from any liability for the particular tax and period applied for.
Disclaimer
Note: Legislative history and other information accessed from Congress Legis. Information as of April 20, 2022.