Legislative History
Entitled: AN ACT AMENDING SECTION 109 (A) AND (F) OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED BY REPUBLIC ACT NO. 9337, AND FOR OTHER PURPOSES [ THIRD REGULAR SESSION, 16TH CONGRESS ] [ 2015 ] 10/7/2015 Prepared and submitted jointly by the Committee(s) on WAYS AND MEANS and AGRICULTURE AND FOOD with Senator(s) SERGIO R. OSMENA III, JUAN EDGARDO "SONNY" M. ANGARA and CYNTHIA A. VILLAR as author(s) per Committee Report No. 285, recommending its approval in substitution of HBN-5713 and taking into consideration SBN-2749; 10/7/2015 Committee Report Calendared for Ordinary Business; 10/7/2015 Sponsors: Senator(s) SERGIO R. OSMENA III, JUAN EDGARDO "SONNY" M. ANGARA and CYNTHIA A. VILLAR; 11/4/2015 Transferred from the Calendar for Ordinary Business to the Calendar for Special Order; 11/4/2015 Sponsorship speech of Senator SERGIO R. OSMENA III; 12/1/2015 Period of interpellation closed; 12/1/2015 Period of committee amendments closed; 12/7/2015 Period of individual amendments closed; 12/7/2015 Approved on Second Reading without Amendment; 12/8/2015 Printed Copies were distributed to the Senators; 12/14/2015 Approved on Third Reading; 12/14/2015 In favor: (14) JUAN EDGARDO "SONNY" M. ANGARA, PAOLO BENIGNO "BAM" AQUINO IV, MARIA LOURDES NANCY S. BINAY, PIA S. CAYETANO, FRANKLIN M. DRILON, JOSEPH VICTOR G. EJERCITO, FRANCIS "CHIZ" G. ESCUDERO, TEOFISTO "TG" GUINGONA III, GREGORIO B. HONASAN II, LOREN B. LEGARDA, SERGIO R. OSMENA III, AQUILINO KOKO III L. PIMENTEL, RALPH G. RECTO and VICENTE C. SOTTO III; 12/14/2015 Against: N o n e ; 12/14/2015 Abstention: N o n e ; 12/14/2015 Sent to the House of Representatives requesting for concurrence; 12/14/2015 Senate requested the House of Representatives for a conference on the disagreeing provisions of SBN-2987 and HBN-5713, designating Senators Angara, Osmena, Aquino and Sotto as its conferees to the Bicameral Conference Committee; [ 2016 ] 2/1/2016 House of Representatives designated Representatives Quimbo, Garin, Abu, Benitez, Romulo, Ferrer, Banal and Ridon as its conferees to the Bicameral Conference Committee on the disagreeing provisions of HBN-5713 and SBN-2987 on January 25, 2016; 2/1/2016 Conference Committee Report on the disagreeing provisions of HBN-5713 and SBN-2987, submitted to the Senate, recommending that HBN-5713, in consolidation with SBN-2987, be approved as reconciled; 2/2/2016 Sponsorship speech on the Conference Committee Report of Senator SERGIO R. OSMENA III; 2/2/2016 Conference Committee Report Approved by the Senate; (Transmittal letter sent to the House of Representatives on February 10, 2016); 2/4/2016 Conference Committee Report Approved by the House of Representatives on February 2, 2016; 3/14/2016 Enrolled copies of the consolidated version of HBN-5713 and SBN-2987, received by the Senate for the signature of Senate Secretary Yabes and Senate President Drilon; 4/7/2016 Enrolled copies of the consolidated version of HBN-5713 and SBN-2987, received by the Senate already signed by the Speaker and the Secretary General of the House of Representatives; FINAL TITLE: AN ACT DEFINING RAW SUGAR OR RAW CANE SUGAR, AMENDING SECTION 109(A) AND (F) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES. 6/10/2016 Consolidated with HBN-5713, which was Approved and Signed into Law by the President of the Philippines, His Excellency President Benigno S. Aquino III and became; 6/10/2016 REPUBLIC ACT NO. 10864 (Pursuant to paragraph g, Sec. 7, Rule V of the Rules of the Senate, R.A.No. 10864 (HBN-5713/SBN-2987) with the pertinent documents transmitted to the Legislative Records and Archives Service for safekeeping and preservation on July 11, 2016) (The legislative history/plenary deliberations is prepared by the INDEXING, MONITORING AND LIS SECTION, LEGISLATIVE BILLS AND INDEX SERVICE; The data entry re conducted committee meetings/hearings, conducted technical working group, is prepared by the Committee concerned/Committee Affairs Bureau)
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H. No. 5713 S. No. 2987 ; Manila Bulletin (June 14, 2016); 112 OG No. 32, 4999 (August 8, 2016)
[ REPUBLIC ACT NO. 10864, June 10, 2016 ]
AN ACT DEFINING RAW SUGAR OR RAW CANE SUGAR, AMENDING SECTION 109(A) AND (F) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:SECTION. 1. Section 109(A) and (F) of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows:
“SEC. 109. Exempt Transactions. - (1) Subject to the provisions of subsection (2) hereof, the following transactions shall be exempt from the value-added tax:“(A) Sale or importation of agricultural and marine food products in their original state, livestock and poultry of a kind generally used as, or yielding or producing foods for human consumption; and breeding stock and genetic materials therefor.“Products classified under this paragraph shall be considered in their original state even if they have undergone the simple processes of preparation or preservation for the market, such as freezing, drying, salting, broiling, roasting, smoking or stripping. Polished and/or hushed rice, corn grits, raw sugar or raw cane sugar and molasses, ordinary salt and copra shall be considered in their original state;“For this purpose, notwithstanding the process/es involved its production, ‘raw sugar or raw cane sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5 degrees.”“x x x.“(F) Services by agricultural contract growers and milling for others of palay into rice, corn into grits and sugar cane into raw sugar or raw cane sugar.”“x x x.”
SEC. 2. Implementing Rules and Regulating. - The Secretary of Finance, upon the recommendation of the Commissioner of Internal Revenue, shall issue the implementing rules and regulations of this Act within ninety (90) days starting from the effectivity of this Act: Provided, That the failure of the concerned agencies to promulgate the said rules and regulations shall not prevent the implementation of this Act upon its effectivity. SEC. 3. Repealing Clause. - All laws, acts, decrees, executive orders, issuances, and rules and regulations or parts thereof which are contrary to and inconsistent with any provision of this Act are hereby repealed, amended, or modified accordingly.SEC. 4. Separability Clause. - If any provision of this Act is subsequently declared unconstitutional, the validity of the remaining provisions hereof shall remain in full force and effect.SEC. 5. Effectivity. - This Act shall take effect immediately after its complete publication either in the Official Gazetter or in a newspaper of general circulation in the Philippines.Approved,(Sgd.) FRANKLIN M. DRILONPresident of the Senate (Sgd.) FELICIANO BELMONTE JR. Speaker of the House of Representatives This Act which is a consolidation of House Bill No. 5713 and Senate Bill No. 2987 was finally passed on February 2, 2016.(Sgd.) OSCAR G. YABESSecretary of the Senate
Approved:BENIGNO S. AQUINO IIIPresident of the PhilippinesLapsed into law on June 10, 2016Without the signature of the President, In accordance with Article VI, Section27 (1) of the Constitution
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