Bill Type
Congress Name
Long Title
AN ACT FURTHER AMENDING SECTION 109 (m) OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED
Date filed
August 13, 2003
Scope
Legislative History
| House Bill/Resolution NO. House Bill No. 6311, 12th Congress of the Republic |
| FULL TITLE : AN ACT FURTHER AMENDING SECTION 109 (m) OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED |
| ABSTRACT : This bill seeks to exempt educational services of private educational institutions accredited by the Technical and Skills Development Authority (TESDA) from the ambit of the value-added tax (VAT). The Tax Reform Act of 1997 exempted from the coverage of the VAT only private educational institutions accredited by the Depatment of Education and the Commission on Higher Education. The exclusion of private technical-vocational schools accredited by the TESDA from the VAT exemption is discriminatory, unjust and anti-poor. |
| PRINCIPAL AUTHOR/S : UY, EDWIN C. |
| DATE FILED : 2003-08-13 |
| SIGNIFICANCE: NATIONAL |
| CO-AUTHORS (Journal Entries) : |
| 1. Villarama (019 ) |
| ACTIONS TAKEN BY THE COMMITTEE ON RULES |
| REFERRAL TO THE COMMITTEE ON WAYS AND MEANS ON 2003-08-20 |
Abstract
This bill seeks to exempt educational services of private educational institutions accredited by the Technical and Skills Development Authority (TESDA) from the ambit of the value-added tax (VAT). The Tax Reform Act of 1997 exempted from the coverage of the VAT only private educational institutions accredited by the Depatment of Education and the Commission on Higher Education. The exclusion of private technical-vocational schools accredited by the TESDA from the VAT exemption is discriminatory, unjust and anti-poor.
Disclaimer
Note: Legislative history and other information accessed from Congress Legis. Information as of April 20, 2022.