Bill Type
Short Title
TAX AMNESTY ACT OF 2018
Text as Filed (File)
Third Reading Copy link (HRep)
Scope
Legislative Status
Legislative Status Date
Session Sequence No.
37
Session Type
Subjects
Document Certification
All Information (Senate Website)
Legislative History (Senate Website)
Committee Referral (Senate Website)
Committee Details
House Committee Report link
Legislative History
| House Bill/Resolution NO. HB08554 | |
| REPUBLIC ACT NO. RA11213 | |
| FULL TITLE : AN ACT ENHANCING REVENUE ADMINISTRATION AND COLLECTION BY GRANTING AMNESTY ON ALL UNPAID INTERNAL REVENUE TAXES IMPOSED BY THE NATIONAL GOVERNMENT FOR TAXABLE YEAR 2017 AND PRIOR YEARS | |
| SHORT TITLE : Enhancing Revenue Administration And Collection By Granting Amnesty On All Unpaid Internal Revenue Taxes Imposed By The National Government For Taxable Year 2017 And Prior Years | |
| PRINCIPAL AUTHOR/S : ROMERO, MICHAEL ODYLON L., Ph.D., SUAREZ, DANILO E., LIMKAICHONG, JOCELYN SY, RELAMPAGOS, RENE L., CORTES, JONAS C., RADAZA, AILEEN C., SINGSON, ERIC D., GATCHALIAN, WES, ALVAREZ, PANTALEON D., FARIÑAS, RODOLFO C., CUA, DAKILA CARLO E., DEFENSOR, ARTHUR JR. R., QUIMBO, ROMERO "MIRO" S., MACAPAGAL ARROYO, GLORIA, SUANSING, ESTRELLITA B., BOLILIA, LIANDA B., ARCILLAS, ARLENE B., ARENAS, ROSE MARIE "BABY" J., CALDERON, PETER JOHN D., CASTELO, WINSTON "WINNIE", DE VERA, EUGENE MICHAEL B., SUANSING, HORACIO JR. P., GARBIN, ALFREDO JR. A., MANALO, JESULITO A., ROMUALDO, XAVIER JESUS D., SY-ALVARADO, JOSE ANTONIO "KUYA JONATHAN" R., DURANO, RAMON "RED" VI H., AMATONG, ISAGANI S., GARIN, SHARON S., LEE, DELPHINE GAN, BATOCABE, RODEL M., BRAVO, ANTHONY M., Ph.D., ROA-PUNO, CHIQUI, YAP, ARTHUR C., COLLANTES, MARIA THERESA V., SALON, ORESTES T., VELASCO-CATERA, TRICIA NICOLE Q., ONG, EDWIN, ZUBIRI, MANUEL F., AQUINO-MAGSAYSAY, MILAGROS, UYBARRETA, CARLOS ROMAN, MENDING, MAKMOD JR. D., NOEL, VICTORIA ISABEL G., CERILLES ENERIO, AURORA, DEL MAR, RAUL V., CUEVA, LEO RAFAEL M., NOGRALES, JERICHO JONAS B., MONTORO, TEODORO "TED" G., MERCADO, ROGER G., VILLAFUERTE, LUIS RAYMUND JR. F., LOPEZ, BENHUR JR. B., ABUEG, FREDERICK "ERICK" F., SARMIENTO, EDGAR MARY S., ABAYON, HARLIN NEIL III J., ADIONG, ANSARUDDIN ABDUL MALIK A., REVILLA, STRIKE B., BELMONTE, RICARDO "RJ" JR. T., SACDALAN, JESUS NONATO, UY, JULIETTE T., CASTRO, FRANCE L., KHO, ELISA "OLGA" T., ALCALA, VICENTE "Kulit" J., BULUT-BEGTANG, ELEONOR C., TAMBUNTING, GUS S., LOPEZ, MANUEL LUIS T., NIETO, JOHN MARVIN "YUL SERVO" C. | |
| DATE FILED : 2018-11-14 | |
| SIGNIFICANCE: NATIONAL | |
| CO-AUTHORS (Journal Entries) : | |
| 1. Primicias-Agabas (000 2018-11-21) | |
| AUTHORS(Final/Third Reading) : | |
| 1. Romero | 2. Suarez |
| 3. Limkaichong | 4. Relampagos |
| 5. Cortes | 6. Radaza |
| 7. Singson (E.) | 8. Gatchalian |
| 9. Alvarez (P.) | 10. Fariñas |
| 11. Cua | 12. Defensor |
| 13. Quimbo | 14. Macapagal Arroyo |
| 15. Suansing (E.) | 16. Bolilia |
| 17. Arcillas | 18. Arenas |
| 19. Calderon | 20. Castelo |
| 21. De Vera | 22. Suansing (H.) |
| 23. Garbin | 24. Manalo |
| 25. Romualdo | 26. Sy-Alvarado |
| 27. Durano | 28. Amatong (I.) |
| 29. Garin (S.) | 30. Lee |
| 31. Batocabe | 32. Bravo (A.) |
| 33. Roa-Puno | 34. Yap (A.) |
| 35. Collantes | 36. Salon |
| 37. Velasco-Catera | 38. Ong (E.) |
| 39. Zubiri | 40. Aquino-Magsaysay |
| 41. Uybarreta | 42. Mending |
| 43. Noel | 44. Cerilles Enerio |
| 45. Del Mar | 46. Cueva |
| 47. Nograles (J.J.) | 48. Montoro |
| 49. Mercado | 50. Villafuerte |
| 51. Lopez (B.) | 52. Abueg |
| 53. Sarmiento (E.M.) | 54. Abayon |
| 55. Adiong | 56. Revilla |
| 57. Belmonte (R.) | 58. Sacdalan |
| 59. Uy (J.) | 60. Castro (F.L.) |
| 61. Kho | 62. Alcala |
| 63. Bulut-Begtang | 64. Tambunting |
| 65. Lopez (M.L.) | 66. Gonzales (A.D.) |
| 67. Nieto | |
| COUNTERPART HOUSE BILL/CONCURRENT RESOLUTION: SB02059 | |
| ACTIONS TAKEN BY THE COMMITTEE | |
| COMMITTEE REPORT NO. 00926 | |
| SUBMITTED ON 2018-11-14 | |
| SUBMITTED BY: WAYS AND MEANS | |
| RECOMMENDATIONS: Approval in substitution of House Bills Numbered 3655, 3832, 4011, 4133, 4412 and 7105 | |
| SUBSTITUTED BILLS: HB03655, HB03832, HB04011, HB04133, HB04412, HB07105 | |
| ACTIONS TAKEN BY THE COMMITTEE ON RULES | |
| REFERRAL TO THE COMMITTEE ON RULES ON 2018-11-14 | |
| DATE INCLUDED IN OB: 2018-11-14 | |
| DATE CALENDARED : 2018-11-14 | |
| SECOND READING INFORMATION | |
| PERIOD OF SPONSORSHIP : 2018-11-14 | |
| SPONSORED BY : Suansing (E.) | |
| DATE SPONSORSHIP/DEBATE CLOSED: 2018-11-14 | |
| PERIOD OF COMMITTEE AMENDMENTS : 2018-11-14 | |
| AMENDED BY THE COMMITTEE(S) ON : SUANSING, GING, ESCUDERO, EVELINA G. | |
| FINAL LIST OF AUTHORS : Romero, Suarez, Limkaichong, Relampagos, Cortes, Radaza, Singson (E.), Gatchalian, Alvarez (P.), Fariñas, Cua, Defensor, Quimbo, Macapagal Arroyo, Suansing (E.), Bolilia, Arcillas, Arenas, Calderon, Castelo, De Vera, Suansing (H.), Garbin, Manalo, Romualdo, Sy-Alvarado, Durano, Amatong (I.), Garin (S.), Lee, Batocabe, Bravo (A.), Roa-Puno, Yap (A.), Collantes, Salon, Velasco-Catera, Ong (E.), Zubiri, Aquino-Magsaysay, Uybarreta, Mending, Noel, Cerilles Enerio, Del Mar, Cueva, Nograles (J.J.), Montoro, Mercado, Villafuerte, Lopez (B.), Abueg, Sarmiento (E.M.), Abayon, Adiong, Revilla, Belmonte (R.), Sacdalan, Uy (J.), Castro (F.L.), Kho, Alcala, Bulut-Begtang, Tambunting, Lopez (M.L.), Gonzales (A.D.), Nieto | |
| DATE APPROVED ON SECOND READING : 2018-11-14 | |
| THIRD READING INFORMATION | |
| DATE COPY DISTRIBUTED TO MEMBERS: 2018-11-15 | |
| DATE APPROVED BY THE HOUSE ON THIRD READING :2018-11-20 | |
| HOUSE VOTES: YEAS:213 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) | Y---Abaya |
| B---Abayon--(Absent) | Y---Abellanosa |
| Y---Abu | B---Abueg--(Absent) |
| Y---Acharon | Y---Acop |
| B---Acosta--(Absent) | Y---Acosta-Alba |
| B---Adiong--(Absent) | Y---Advincula |
| Y---Agarao | Y---Aggabao |
| D---Aglipay-Villar--(N/A) | D---Akbar--(N/A) |
| Y---Albano | B---Alcala--(Absent) |
| Y---Alejano | Y---Almario |
| Y---Almonte | B---Alonte--(Absent) |
| Y---Alvarez (F.) | Y---Alvarez (M.) |
| B---Alvarez (P.)--(Absent) | B---Amante--(Absent) |
| Y---Amatong (I.) | Y---Andaya |
| D---Ang--(N/A) | Y---Angara-Castillo |
| B---Antonino--(Absent) | Y---Antonio |
| Y---Aragones | B---Arbison--(Absent) |
| Y---Arcillas | B---Arenas--(Absent) |
| Y---Atienza | Y---Aumentado |
| B---Bag-ao--(Absent) | B---Bagatsing--(Absent) |
| B---Baguilat--(Absent) | Y---Banal |
| B---Barbers--(Absent) | Y---Barzaga |
| Y---Bataoil | B---Batocabe--(Absent) |
| Y---Bautista-Bandigan | X---Belaro |
| Y---Belmonte (F.) | B---Belmonte (J.C.)--(Absent) |
| Y---Belmonte (R.) | Y---Benitez |
| X---Bernos | Y---Bertiz |
| B---Biazon--(Absent) | Y---Billones |
| B---Biron--(Absent) | Y---Bolilia |
| Y---Bondoc | Y---Bordado |
| Y---Bravo (A.) | Y---Bravo (M.) |
| N---Brosas | Y---Bulut-Begtang |
| Y---Cagas | D---Calalang--(N/A) |
| Y---Calderon | Y---Calixto-Rubiano |
| Y---Caminero | Y---Campos |
| Y---Canama | Y---Cari |
| N---Casilao | Y---Castelo |
| N---Castro (F.L.) | Y---Castro (F.H.) |
| Y---Catamco | B---Cayetano--(Absent) |
| Y---Celeste | B---Cerafica--(Absent) |
| Y---Cerilles Enerio | Y---Chavez |
| Y---Chipeco | Y---Co |
| B---Cojuangco--(Absent) | Y---Collantes |
| B---Cortes--(Absent) | Y---Cortuna |
| Y---Cosalan | B---Crisologo--(Absent) |
| Y---Cua | Y---Cuaresma |
| Y---Cueva | Y---Dalipe |
| D---Dalog--(N/A) | Y---Datol |
| Y---Daza | N---De Jesus |
| Y---De Venecia | D---De Vera--(N/A) |
| B---Defensor--(Absent) | Y---Del Mar |
| Y---Del Rosario | Y---Deloso-Montalla |
| B---Dimaporo (A.)--(Absent) | Y---Dimaporo (M.K.) |
| Y---Duavit | Y---Durano |
| Y---Dy | N---Elago |
| Y---Enverga | Y---Erice |
| Y---Eriguel | Y---Ermita-Buhain |
| B---Escudero--(Absent) | Y---Espina |
| Y---Espino | B---Estrella--(Absent) |
| B---Eusebio--(Absent) | Y---Evardone |
| Y---Fariñas | Y---Fernando |
| Y---Ferrer J. | Y---Ferrer L. |
| Y---Ferriol-Pascual | Y---Floirendo |
| Y---Flores | Y---Fortun |
| Y---Fortuno | Y---Fuentebella |
| Y---Garbin | D---Garces--(N/A) |
| B---Garcia (G.)--(Absent) | Y---Garcia (J.E.) |
| Y---Garcia-Albano | Y---Garin (O.) |
| Y---Garin (S.) | Y---Gasataya |
| Y---Gatchalian | Y---Geron |
| B---Go (A.C.)--(Absent) | Y---Go (M.) |
| B---Gomez--(Absent) | Y---Gonzaga |
| Y---Gonzales (A.P.) | Y---Gonzales (A.D.) |
| Y---Gonzalez | B---Gorriceta--(Absent) |
| B---Gullas--(Absent) | Y---Hernandez (F.) |
| Y---Hernandez (P.) | Y---Herrera-Dy |
| Y---Hofer | X---Jalosjos |
| Y---Javier | Y---Kho |
| B---Khonghun--(Absent) | Y---Labadlabad |
| Y---Lacson | Y---Lagman |
| Y---Lanete | Y---Laogan |
| Y---Lazatin | Y---Leachon |
| Y---Lee | Y---Limkaichong |
| Y---Lobregat | Y---Lopez (B.) |
| Y---Lopez (C.) | Y---Lopez (M.L.) |
| B---Loyola--(Absent) | Y---Macapagal Arroyo |
| Y---Maceda | Y---Madrona |
| Y---Aquino-Magsaysay | Y---Nuñez-Malanyaon |
| Y---Malapitan | Y---Manalo |
| B---Mangaoang--(Absent) | X---Mangudadatu (S.) |
| Y---Mangudadatu (Z.) | Y---Marcoleta |
| B---Marcos--(Absent) | Y---Mariño |
| Y---Marquez | B---Martinez--(Absent) |
| Y---Matugas | X---Mellana |
| Y---Mending | Y---Mendoza |
| B---Mercado--(Absent) | Y---Mirasol |
| X---Montoro | Y---Nava |
| Y---Nieto | Y---Noel |
| B---Nograles (J.J.)--(Absent) | D---Nograles (K.A.)--(N/A) |
| Y---Nolasco | Y---Oaminal |
| Y---Ocampo | Y---Olivarez |
| B---Ong (H.)--(Absent) | Y---Ong (E.) |
| Y---Ortega (P.) | Y---Ortega (V.N.) |
| Y---Pacquiao | Y---Paduano |
| Y---Palma | Y---Pancho |
| Y---Panganiban | Y---Panotes |
| Y---Papandayan | X---Pichay |
| Y---Pico | Y---Pimentel |
| B---Pineda--(Absent) | Y---Plaza |
| Y---Primicias-Agabas | Y---Roa-Puno |
| Y---Quimbo | Y---Radaza |
| Y---Ramirez-Sato | Y---Ramos |
| Y---Relampagos | Y---Revilla |
| Y---Robes | Y---Rocamora |
| Y---Rodriguez (I.) | B---Rodriguez (M.)--(Absent) |
| B---Roman--(Absent) | B---Romero--(Absent) |
| Y---Romualdez | Y---Romualdo |
| D---Roque (H.)--(N/A) | B---Roque (R.N.)--(Absent) |
| B---Sacdalan--(Absent) | Y---Sagarbarria |
| B---Sahali--(Absent) | Y---Salceda |
| X---Salimbangon | Y---Salo |
| Y---Salon | Y---Sambar |
| Y---Sandoval | Y---Sangcopan |
| Y---Santos-Recto | Y---Sarmiento (C.) |
| Y---Sarmiento (E.M.) | Y---Savellano |
| Y---Sema | Y---Siao |
| Y---Silverio | Y---Singson (E.) |
| Y---Suansing (E.) | Y---Suansing (H.) |
| Y---Suarez | Y---Sy-Alvarado |
| B---Tambunting--(Absent) | Y---Tan (A.) |
| B---Tan (M.)--(Absent) | B---Tan (S.)--(Absent) |
| Y---Tejada | Y---Teves |
| B---Tiangco--(Absent) | Y---Ting |
| N---Tinio | X---Tolentino |
| X---Treñas | B---Tugna--(Absent) |
| B---Tupas--(Absent) | D---Turabin-Hataman--(N/A) |
| Y---Ty | B---Umali--(Absent) |
| Y---Unabia | Y---Ungab |
| Y---Unico | Y---Uy (J.) |
| Y---Uy (R.) | Y---Uybarreta |
| Y---Vargas | B---Vargas-Alfonso--(Absent) |
| Y---Velarde | Y---Velasco, L.A. |
| Y---Velasco-Catera | Y---Veloso |
| Y---Vergara | B---Villafuerte--(Absent) |
| Y---Villanueva | D---Villar--(N/A) |
| B---Villaraza-Suarez--(Absent) | Y---Villarica |
| Y---Villarin | Y---Violago |
| B---Yap (A.)--(Absent) | Y---Yap (M.) |
| Y---Yap (V.) | Y---Yu |
| Y---Zamora (M.C.) | Y---Zamora (R.) |
| N---Zarate | Y---Zubiri |
| DATE TRANSMITTED TO THE SENATE: 2018-11-21 | |
| ACTIONS TAKEN BY THE SENATE/HOUSE | |
| DATE RECEIVED BY THE SENATE: 2018-11-21 | |
| CONFERENCE COMMITTEE INFORMATION | |
| DATE REQUESTED TO FORM A CONFERENCE COMMITTEE : 2018-11-19 | |
| CONFERENCE COMMITTEEE REQUESTED BY : SENATE | |
| DATE AGREED TO FORM A CONFERENCE COMMITTEE : 2018-11-21 | |
| REMARKS : On Nov. 27, 2018, Senator Zubiri manifested that the constituted Bicameral Conference Committee covers the disagreeing provisions on SBN-2059, HBN-4814 and HBN-8554, since HBN-8554 was already included in the letter of the House of Representatives dated November 21, 2018; (per Senate website) Approved by the President on February 14, 2019 with line-veto . | |
| CONCOM MEMBERS(HOUSE) : Suansing (E.), Bolilia, Deloso-Montalla, Romero, Suarez, Defensor, Cua, Pichay | |
| CONCOM MEMBERS(SENATE) : Angara, Recto, Binay, Pimentel, Drilon, Zubiri | |
| DATE HOUSE RATIFIED CONCOM REPORT : 2018-12-12 | |
| DATE SENATE APPROVED CONCOM REPORT : 2018-12-13 | |
| DATE CC MESSAGE RECEIVED BY THE HOUSE : 2018-12-18 | |
| DATE COPIES OF ENROLLED BILL RECEIVED BY THE SENATE : 2019-01-10 | |
| ACTIONS TAKEN BY THE PRESIDENT | |
| DATE TRANSMITTED TO THE PRESIDENT : 2019-01-17 | |
| DATE ACTED UPON BY THE PRESIDENT : 2019-02-14 | |
| PRESIDENTIAL ACTION:(A)PPROVED/(V)ETOED/(L)APSED : A | |
| REPUBLIC ACT NO.: RA11213 | |
| ORIGIN : HOUSE | |
| REPUBLIC ACT TITLE: AN ACT ENHANCING REVENUE ADMINISTRATION AND COLLECTION BY GRANTING AN AMNESTY ON ALL UNPAID INTERNAL REVENUE TAXES IMPOSED BY THE NATIONAL GOVERNMENT FOR TAXABLE YEAR 2017 AND PRIOR YEARS WITH RESPECT TO ESTATE TAX, OTHER INTERNAL REVENUE TAXES, AND TAX ON DELINQUENCIES |
Senate Legislative History
Entitled: AN ACT ENHANCING REVENUE ADMINISTRATION AND COLLECTION BY GRANTING AMNESTY ON ALL UNPAID INTERNAL REVENUE TAXES IMPOSED BY THE NATIONAL GOVERNMENT FOR TAXABLE YEAR 2017 AND PRIOR YEARS [ THIRD REGULAR SESSION, 17TH CONGRESS ] [ 2018 ] Introduced by Representatives MICHAEL L., PHD. ROMERO, DANILO E. SUAREZ, JOCELYN SY LIMKAICHONG, RENE L. RELAMPAGOS et al.; Approved on Third Reading by the House of Representatives on November 20, 2018; 11/21/2018 Sent to the Senate requesting for concurrence; 11/26/2018 Read on First Reading and Referred to the Committee on RULES; 11/26/2018 Senate requested the House of Representatives for a conference on the disagreeing provisions of SBN-2059 and HBN-4814, designating Senators Angara, Recto, Binay, Pimentel III and Drilon as its conferees to the Bicameral Conference Committee on November 19, 2018; 11/26/2018 House of Representatives designated Representatives Suansing (E.), Bolilia, Deloso-Montalla, Romero, Suarez and Defensor, Jr. as conferees to the Bicameral Conference Committee on the disagreeing provisions of SBN-2059, HBNos. 4814 and 8554 on November 21, 2018; 11/27/2018 Senator Zubiri manifested that the constituted Bicameral Conference Committee covers the disagreeing provisions on SBN-2059, HBN-4814 and HBN-8554, since HBN-8554 was already included in the letter of the House of Representatives dated November 21, 2018; 12/4/2018 House of Representatives designated Representatives Cua and Pichay Jr. as additional conferees to the Bicameral Conference Committee on the disagreeing provisions of SBN-2059, HBNos. 4814 and 8554 on November 28, 2018; 12/12/2018 Conference Committee Report on the disagreeing provisions of HBNos. 4814, 8554 and SBN-2059, submitted to the Senate, recommending that HBN-8554, in consolidation with SBN-2059 and HBN-4814, be approved as reconciled and approved by the conferees; FINAL TITLE: AN ACT ENHANCING REVENUE ADMINISTRATION AND COLLECTION BY GRANTING AN AMNESTY ON ALL UNPAID INTERNAL REVENUE TAXES IMPOSED BY THE NATIONAL GOVERNMENT FOR TAXABLE YEAR 2017 AND PRIOR YEARS WITH RESPECT TO ESTATE TAX, OTHER INTERNAL REVENUE TAXES, AND TAX ON DELINQUENCIES. 12/13/2018 Conference Committee Report Approved by the Senate; 12/17/2018 Conference Committee Report Approved by the House of Representatives on December 12, 2018; (See: O.B. dated January 21, 2019) [ 2019 ] 1/10/2019 Letter from Acting Secretary General of the House of Representatives, Mr. Dante Roberto P. Maling, dated January 9, 2019, transmitting nine (9) enrolled copies of the consolidated version of HBN-4814, HBN-8554 and SBN-2059, for the signature of Senate Secretary Myra Marie D. Villarica and Senate President Vicente C. Sotto III; 1/16/2019 Letter for Speaker Gloria Macapagal-Arroyo, dated January 15, 2019, returning eight (8) enrolled copies of consolidated version of HBN-4814 and SBN-8554, which were signed by Senate Secretary Atty. Myra Marie D. Villarica and Senate President Vicente C. Sotto III; 1/17/2019 Enrolled copies of HBN-4814, HBN-8554 and SBN-2059, sent to the Office of the President of the Philippines through PLLO (HoR) for the signature and approval of His Excellency, President Rodrigo Roa Duterte; 5/20/2019 Consolidated with HBN-4814, which was Approved and Signed into Law by the President of the Philippines, His Excellency, President Rodrigo Roa Duterte on February 14, 2019 and became 5/20/2019 REPUBLIC ACT NO. 11213. (Pursuant to paragraph g, Sec. 7, Rule V of the Rules of the Senate, R.A.No. 11213 (HBN-8554) with the pertinent documents transmitted to the Legislative Records and Archives Service for safekeeping and preservation on May 28, 2019) (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)
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Note: Legislative history and other information accessed from Congress Legis. Information as of April 20, 2022.