Bill Type
Short Title
FISCAL REGIME FOR THE MINING INDUSTRY
Text as Filed (File)
Congress Author
Scope
Legislative Status Date
Session Sequence No.
34
Session Type
Document Certification

Legislative History

House Bill/Resolution NO. HB08400
FULL TITLE : AN ACT ESTABLISHING THE FISCAL REGIME FOR THE MINING INDUSTRY
SHORT TITLE : Establishing The Fiscal Regime For The Mining Industry
ABSTRACT : Seeks to impose tax on the following: a margin –based royalty tax on large-scale metallic and non-metallic mining operations outside of mineral reservations from 1% to 5%; three percent (3%) royalty tax for mining contractors of large-scale metallic and non-metallic within mineral reservations ; one-tenth (1/10) of one percent (1%) of gross output for mining contractors of small-scale metallic and non-metallic within or outside mineral reservations; a margin-based windfall profits tax on income from mining operations before corporate income tax from 1% to 10% for each taxable year.Requires small-scale miners to register with the Mining Board of the concerned local government unit and with the Mines and Geoscience Bureau (MGB) and may organize themselves into cooperatives in order to qualify for the awarding of a people"s small-scale mining contract.
PRINCIPAL AUTHOR/S : SUANSING, ESTRELLITA B., QUIMBO, ROMERO "MIRO" S., PANGANIBAN, JOSE JR. T. CPA, LLB, MACAPAGAL ARROYO, GLORIA, SANTOS-RECTO, VILMA, BARZAGA, JENNIFER AUSTRIA, TAN, ANGELINA "HELEN" D.L. M.D., ESCUDERO, EVELINA G., BOLILIA, LIANDA B., ENVERGA, ANNA KATRINA M., SUANSING, HORACIO JR. P., ARENAS, ROSE MARIE "BABY" J., PICHAY, PROSPERO JR. A., GARCIA, GWENDOLYN F., GARIN, SHARON S., NOEL, VICTORIA ISABEL G., PIMENTEL, JOHNNY TY, SALON, ORESTES T., ROMUALDO, XAVIER JESUS D., ARCILLAS, ARLENE B., LEE, DELPHINE GAN, ERICE, EDGAR R., CALDERON, PETER JOHN D., TAMBUNTING, GUS S., BATOCABE, RODEL M., ZUBIRI, MANUEL F., SAVELLANO, DEOGRACIAS VICTOR B., PADUANO, JOSEPH STEPHEN S., AQUINO-MAGSAYSAY, MILAGROS, DELOSO-MONTALLA, CHERYL P.
DATE FILED : 2018-10-08
SIGNIFICANCE: NATIONAL
CO-AUTHORS (Journal Entries) :
1. Castro (F.H.) (000 2019-02-08) 2. Marcoleta (000 2019-02-08)
AUTHORS(Final/Third Reading) :
1. Suansing (E.) 2. Quimbo
3. Panganiban 4. Macapagal Arroyo
5. Santos-Recto 6. Barzaga
7. Tan (A.) 8. Escudero
9. Bolilia 10. Enverga
11. Suansing (H.) 12. Arenas
13. Pichay 14. Garcia (G.)
15. Garin (S.) 16. Noel
17. Pimentel 18. Salon
19. Romualdo 20. Arcillas
21. Lee 22. Erice
23. Calderon 24. Tambunting
25. Batocabe 26. Zubiri
27. Savellano 28. Paduano
29. Aquino-Magsaysay 30. Deloso-Montalla
31. Nieto
AUTHORSHIP WITHDRAWALS:
Quimbo(2018-11-06)
()
ACTIONS TAKEN BY THE COMMITTEE
COMMITTEE REPORT NO. 00891
SUBMITTED ON 2018-10-08
SUBMITTED BY: WAYS AND MEANS
RECOMMENDATIONS: Approval in substitution of House Bills Numbered 422 and 7994.
SUBSTITUTED BILLS: HB00422, HB07994
ACTIONS TAKEN BY THE COMMITTEE ON RULES
REFERRAL TO THE COMMITTEE ON RULES ON 2018-10-08
DATE INCLUDED IN OB: 2018-10-08
DATE CALENDARED : 2018-10-09
SECOND READING INFORMATION
PERIOD OF SPONSORSHIP : 2018-10-09, 2018-10-10
SPONSORED BY :  Suansing (E.);Suansing (E.)
PERIOD OF INTERPELLATIONS : 2018-10-10
INTERPELLATED BY : Zarate, Casilao
DATE SPONSORSHIP/DEBATE CLOSED: 2018-10-10
PERIOD OF INDIVIDUAL AMENDMENTS : 2018-10-10
AMENDED BY : Deloso-Montalla
FINAL LIST OF AUTHORS : Suansing (E.), Quimbo, Panganiban, Macapagal Arroyo, Santos-Recto, Barzaga, Tan (A.), Escudero, Bolilia, Enverga, Suansing (H.), Arenas, Pichay, Garcia (G.), Garin (S.), Noel, Pimentel, Salon, Romualdo, Arcillas, Lee, Erice, Calderon, Tambunting, Batocabe, Zubiri, Savellano, Paduano, Aquino-Magsaysay, Deloso-Montalla, Nieto
DATE APPROVED ON SECOND READING : 2018-10-10
THIRD READING INFORMATION
DATE COPY DISTRIBUTED TO MEMBERS: 2018-11-06
DATE APPROVED BY THE HOUSE ON THIRD READING :2018-11-12
HOUSE VOTES:    YEAS:158     NAYS:7    ABSTAIN:.0
Voting Details Per Member(Legend:Y-Yes N-No A-Abstain X-Did Not Vote B-Absent D-N/A)
D---Abad--(N/A) X---Abaya
Y---Abayon Y---Abellanosa
B---Abu--(Absent) X---Abueg
Y---Acharon B---Acop--(Absent)
B---Acosta--(Absent) Y---Acosta-Alba
Y---Adiong Y---Advincula
X---Agarao Y---Aggabao
D---Aglipay-Villar--(N/A) D---Akbar--(N/A)
Y---Albano B---Alcala--(Absent)
B---Alejano--(Absent) X---Almario
Y---Almonte Y---Alonte
B---Alvarez (F.)--(Absent) Y---Alvarez (M.)
B---Alvarez (P.)--(Absent) B---Amante--(Absent)
Y---Amatong (I.) Y---Andaya
B---Angara-Castillo--(Absent) B---Antonino--(Absent)
B---Antonio--(Absent) X---Aragones
Y---Arbison Y---Arcillas
Y---Arenas Y---Atienza
B---Aumentado--(Absent) Y---Bag-ao
B---Bagatsing--(Absent) B---Baguilat--(Absent)
Y---Banal B---Barbers--(Absent)
X---Barzaga Y---Bataoil
Y---Batocabe X---Bautista-Bandigan
Y---Belaro Y---Belmonte (F.)
Y---Belmonte (J.C.) X---Belmonte (R.)
B---Benitez--(Absent) Y---Bernos
Y---Bertiz B---Biazon--(Absent)
Y---Billones B---Biron--(Absent)
Y---Bolilia Y---Bondoc
Y---Bordado Y---Bravo (A.)
X---Bravo (M.) N---Brosas
Y---Bulut-Begtang Y---Cagas
D---Calalang--(N/A) X---Calderon
Y---Calixto-Rubiano Y---Caminero
B---Campos--(Absent) Y---Canama
Y---Cari N---Casilao
Y---Castelo N---Castro (F.L.)
Y---Castro (F.H.) B---Catamco--(Absent)
Y---Cayetano B---Celeste--(Absent)
B---Cerafica--(Absent) Y---Cerilles Enerio
Y---Chavez Y---Chipeco
Y---Co B---Cojuangco--(Absent)
X---Collantes Y---Cortes
Y---Cortuna Y---Cosalan
Y---Crisologo B---Cua--(Absent)
Y---Cuaresma Y---Cueva
Y---Dalipe D---Dalog--(N/A)
X---Datol Y---Daza
N---De Jesus X---De Venecia
X---De Vera Y---Defensor
Y---Del Mar X---Del Rosario
Y---Deloso-Montalla Y---Dimaporo (A.)
X---Dimaporo (M.K.) B---Duavit--(Absent)
B---Durano--(Absent) Y---Dy
N---Elago Y---Enverga
B---Erice--(Absent) B---Eriguel--(Absent)
Y---Ermita-Buhain X---Escudero
Y---Espina Y---Espino
B---Estrella--(Absent) B---Eusebio--(Absent)
Y---Evardone B---Fariñas--(Absent)
Y---Fernando Y---Ferrer J.
Y---Ferrer L. X---Ferriol-Pascual
X---Floirendo X---Flores
Y---Fortun Y---Fortuno
B---Fuentebella--(Absent) Y---Garbin
D---Garces--(N/A) Y---Garcia (G.)
X---Garcia (J.E.) B---Garcia-Albano--(Absent)
B---Garin (O.)--(Absent) X---Garin (S.)
Y---Gasataya X---Gatchalian
X---Geron Y---Go (A.C.)
Y---Go (M.) X---Gomez
B---Gonzaga--(Absent) Y---Gonzales (A.P.)
Y---Gonzales (A.D.) Y---Gonzalez
B---Gorriceta--(Absent) B---Gullas--(Absent)
X---Hernandez (F.) Y---Hernandez (P.)
Y---Herrera-Dy Y---Hofer
X---Jalosjos Y---Javier
X---Kho X---Khonghun
Y---Labadlabad Y---Lacson
Y---Lagman Y---Lanete
X---Laogan B---Lazatin--(Absent)
X---Leachon X---Lee
Y---Limkaichong Y---Lobregat
B---Lopez (B.)--(Absent) Y---Lopez (C.)
Y---Lopez (M.L.) X---Loyola
Y---Macapagal Arroyo Y---Maceda
Y---Madrona Y---Aquino-Magsaysay
B---Nuñez-Malanyaon--(Absent) Y---Malapitan
Y---Manalo Y---Mangaoang
X---Mangudadatu (S.) X---Mangudadatu (Z.)
Y---Marcoleta B---Marcos--(Absent)
Y---Mariño Y---Marquez
X---Martinez X---Matugas
X---Mellana Y---Mending
B---Mendoza--(Absent) B---Mercado--(Absent)
B---Mirasol--(Absent) Y---Montoro
X---Nava Y---Nieto
Y---Noel X---Nograles (J.J.)
B---Nograles (K.A.)--(Absent) Y---Nolasco
B---Oaminal--(Absent) B---Ocampo--(Absent)
X---Olivarez X---Ong (H.)
Y---Ong (E.) Y---Ortega (P.)
Y---Ortega (V.N.) Y---Pacquiao
Y---Paduano Y---Palma
Y---Pancho Y---Panganiban
Y---Panotes Y---Papandayan
Y---Pichay D---Pico--(N/A)
Y---Pimentel Y---Pineda
X---Plaza Y---Primicias-Agabas
Y---Roa-Puno Y---Quimbo
X---Radaza X---Ramirez-Sato
Y---Ramos X---Relampagos
X---Revilla Y---Robes
X---Rocamora Y---Rodriguez (I.)
Y---Rodriguez (M.) Y---Roman
Y---Romero Y---Romualdez
Y---Romualdo D---Roque (H.)--(N/A)
B---Roque (R.N.)--(Absent) Y---Sacdalan
Y---Sagarbarria B---Sahali--(Absent)
B---Salceda--(Absent) X---Salimbangon
Y---Salo Y---Salon
Y---Sambar X---Sandoval
Y---Sangcopan Y---Santos-Recto
Y---Sarmiento (C.) Y---Sarmiento (E.M.)
X---Savellano B---Sema--(Absent)
Y---Siao Y---Silverio
Y---Singson (E.) Y---Suansing (E.)
Y---Suansing (H.) Y---Suarez
B---Sy-Alvarado--(Absent) Y---Tambunting
B---Tan (A.)--(Absent) B---Tan (M.)--(Absent)
B---Tan (S.)--(Absent) X---Tejada
Y---Teves B---Tiangco--(Absent)
Y---Ting N---Tinio
Y---Tolentino X---Treñas
Y---Tugna X---Tupas
D---Turabin-Hataman--(N/A) Y---Ty
B---Umali--(Absent) X---Unabia
X---Ungab X---Unico
Y---Uy (J.) Y---Uy (R.)
Y---Uybarreta X---Vargas
Y---Vargas-Alfonso B---Velarde--(Absent)
B---Velasco, L.A.--(Absent) X---Velasco-Catera
Y---Veloso Y---Vergara
B---Villafuerte--(Absent) Y---Villanueva
D---Villar--(N/A) B---Villaraza-Suarez--(Absent)
Y---Villarica X---Villarin
Y---Violago X---Yap (A.)
Y---Yap (M.) X---Yap (V.)
B---Yu--(Absent) X---Zamora (M.C.)
X---Zamora (R.) N---Zarate
Y---Zubiri ---
DATE TRANSMITTED TO THE SENATE:  2018-11-13
ACTIONS TAKEN BY THE SENATE/HOUSE
DATE RECEIVED BY THE SENATE:  2018-11-13
REMARKS : 

Senate Legislative History

Entitled:
AN ACT ESTABLISHING THE FISCAL REGIME FOR THE MINING INDUSTRY
[ THIRD REGULAR SESSION, 17TH CONGRESS ]
[ 2018 ]
Introduced by Representatives ESTRELLITA B. SUANSING, ROMERO QUIMBO, JOSE JR. CPA,LLB T. PANGANIBAN, GLORIA MACAPAGAL-ARROYO, et. al.;
Approved on Third Reading by the House of Representatives on November 12, 2018;
11/13/2018 Sent to the Senate requesting for concurrence;
11/14/2018 Read on First Reading and Referred to the Committee on WAYS AND MEANS;
[ 2019 ]
5/28/2019 Returned by the Committee on WAYS AND MEANS per Committee Report No. 728, recommending that it be considered in SBN-2235;
5/28/2019 Committee Report Calendared for Ordinary Business;
5/28/2019 CONSIDERED IN SBN-2235 UNDER COMMITTEE REPORT NO. 728.
(The legislative history/plenary deliberations is prepared by the INDEXING, MONITORING AND LIS SECTION, LEGISLATIVE BILLS AND INDEX SERVICE; The data entry on committee meetings is prepared by the Committee Affairs Bureau)

Abstract

Seeks to impose tax on the following: a margin –based royalty tax on large-scale metallic and non-metallic mining operations outside of mineral reservations from 1% to 5%; three percent (3%) royalty tax for mining contractors of large-scale metallic and non-metallic within mineral reservations ; one-tenth (1/10) of one percent (1%) of gross output for mining contractors of small-scale metallic and non-metallic within or outside mineral reservations; a margin-based windfall profits tax on income from mining operations before corporate income tax from 1% to 10% for each taxable year.Requires small-scale miners to register with the Mining Board of the concerned local government unit and with the Mines and Geoscience Bureau (MGB) and may organize themselves into cooperatives in order to qualify for the awarding of a people"s small-scale mining contract

Disclaimer

Note: Legislative history and other information accessed from Congress Legis. Information as of April 20, 2022.