Senate Bill No. 2074, 16th Congress of the Republic

Long Title
AN ACT MODERNIZING GOVERNMENT HOSPITAL FACILITIES, PROVIDING SPECIAL FINANCIAL SUPPORT FOR HEALTH CARE COVERAGE AND AWARENESS PROGRAMS, AND FOR DISPLACED WORKERS IN THE ALCOHOL AND TOBACCO INDUSTRY AMENDING FOR THE PURPOSE SECTION 288 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED BY REPUBLIC ACT NO. 10351
Short Title
FINANCIAL SUPPORT FOR HEALTH CARE COVERAGE AND AWARENESS PROGRAMS
Date filed
January 21, 2014

Senate Bill No. 574, 18th Congress of the Republic

Long Title
AN ACT TO LOWER THE PRICE OF ELECTRICITY BY EXEMPTING ITS SALE BY GENERATION, TRANSMISSION AND DISTRIBUTION COMPANIES AND ELECTRICITY COOPERATIVES FROM THE IMPOSITION OF VALUE ADDED TAX, AMENDING FOR THE PURPOSE, SECTIONS 108 (A) AND 109 (1) OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED BY REPUBLIC ACT NO. 9337, AND FOR OTHER PURPOSES
Short Title
VAT EXEMPTION ON SALE OF ELECTRICITY BY GENERATION, TRANSMISSION AND DISTRIBUTION COMPANIES
Author
Date filed
July 17, 2019

Senate Bill No. 2100, 16th Congress of the Republic

Long Title
AN ACT MANDATING THE BUREAU OF INTERNAL REVENUE TO EXCLUSIVELY INVESTIGATE, PROSECUTE AND HANDLE TAX RELATED CASES, AMENDING SECTION 220, CHAPTER II, TITLE VIII OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE 'TAX REFORM ACT OF 1997', AND FOR OTHER PURPOSES
Short Title
AMENDING SEC. 220 (TAX REFORM ACT)
Date filed
April 2, 2014

Senate Bill No. 2101, 16th Congress of the Republic

Long Title
AN ACT EXEMPTING THE SALE OF ELECTRICITY TO RESIDENTIAL CONSUMERS WITH CONSUMPTION NOT EXCEEDING 250 KILOWATT HOUR FROM THE VALUE-ADDED TAX, AMENDING FOR THE PURPOSE SECTION 109 (1) OF REPUBLIC ACT NO. 8424 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Short Title
AMENDING SEC. 109 (1), NATIONAL INTERNAL REVENUE CODE
Date filed
April 2, 2014

Senate Bill No. 592, 18th Congress of the Republic

Long Title
AN ACT PROVIDING TAX RELIEF TO THE LABOR SECTOR BY EXPANDING THE COVERAGE OF EXCLUSIONS FROM GROSS INCOME AND INCREASING THE AMOUNTS OF DE MINIMIS BENEFITS EXEMPT FROM TAX AMENDING FOR THE PURPOSE SECTIONS 32(B) AND 33 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Short Title
LABOR SECTOR TAX RELIEF
Date filed
July 17, 2019

Senate Bill No. 2123, 16th Congress of the Republic

Long Title
AN ACT FURTHER AMENDING THE NATIONAL INTERNAL REVENUE CODE (NIRC) OF 1997, AS AMENDED, BY INCLUDING THE TRANSPORT OF CARGOES BY INTERNATIONAL CARRIERS UNDER THE LAST PARAGRAPH OF SECTION 28 (A) (3), PARAGRAPH (S) OF SECTION 109 AND DELETING SECTION 118 OF TITLE V THEREOF FOR THE PURPOSE OF EXPANDING TRADE AND ATTRACTING INVESTMENTS IN THE COUNTRY, AND FOR OTHER PURPOSES
Short Title
AMENDING SECS. 28 (A) (3), 109 (S) & 118 OF THE NATIONAL INTERNAL REVENUE CODE
Date filed
February 13, 2014

Senate Bill No. 537, 18th Congress of the Republic

Long Title
AN ACT CLASSIFYING THE SALE OR IMPORTATION OF PETROLEUM PRODUCTS AND RAW MATERIALS IN THE MANUFACTURE THEREOF AS VALUE-ADDED TAX EXEMPT TRANSACTIONS, AMENDING FOR THE PURPOSE SECTION 109 (1) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Short Title
CLASSIFYING THE SALE OR IMPORTATION OF PETROLEUM PRODUCTS
Date filed
July 16, 2019

Senate Bill No. 2157, 16th Congress of the Republic

Long Title
AN ACT ADJUSTING THE 13TH MONTH PAY AND OTHER BENEFITS CEILING EXCLUDED FROM THE COMPUTATION OF GROSS INCOME FOR PURPOSES OF INCOME TAXATION, AMENDING FOR THE PURPOSE SECTION 32 (B), CHAPTER VI OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
ADJUSTING THE 13TH MONTH PAY AND OTHER BENEFIT CEILING
Author
Date filed
March 3, 2014

Senate Bill No. 604, 18th Congress of the Republic

Long Title
AN ACT EXEMPTING BOOKS, NEWSPAPERS, MAGAZINES, JOURNALS, REVIEWS, BULLETINS AND OTHER EDUCATIONAL OR LEARNING MATERIALS MADE OR PUBLISHED IN DIGITAL OR ELECTRONIC FORMAT FROM VALUE-ADDED TAX, AMENDING FOR THE PURPOSE SECTION 109 (1) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
LEARNING MATERIALS PUBLISHED IN DIGITAL OR ELECTRONIC FORMAT EXEMPT FROM VALUE-ADDED TAX
Date filed
July 17, 2019

Senate Bill No. 2227, 16th Congress of the Republic

Long Title
AN ACT EXEMPTING MARGINAL INCOME EARNERS FROM INCOME TAX, VALUE ADDED TAX AND PERCENTAGE TAX AMENDING FOR THAT PURPOSE THE PERTINENT PROVISIONS OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Short Title
AMENDING SECS. 22, 24 (A) 52 (A) (2), NIRC (MARGINAL INCOME EARNERS)
Date filed
May 15, 2014

Senate Bill No. 2228, 16th Congress of the Republic

Long Title
AN ACT ALLOWING EXPENSES INCURRED AS PAYMENTS FOR TERTIARY EDUCATION TUITION AND ALLIED EXPENSES AS DEDUCTIONS FROM GROSS INCOME OF INDIVIDUALS, AMENDING FOR THE PURPOSE SECTION 34 OF THE NATIONAL INTERNAL REVENUE CODE OF THE PHILIPPINES, AS AMENDED
Short Title
AMENDING SEC. 34, NIRC (DEDUCTION FROM GROSS INCOME)
Author
Date filed
May 15, 2014

Senate Bill No. 688, 18th Congress of the Republic

Long Title
AN ACT EXEMPTING DRUGS AND MEDICINES PRESCRIBED FOR MENTAL HEALTH CONDITIONS FROM VALUE-ADDED TAX, AMENDING FOR THE PURPOSE SECTION 109 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
EXEMPTING DRUGS AND MEDICINES FOR MENTAL HEALTH FROM VAT
Date filed
July 22, 2019

Senate Bill No. 808, 18th Congress of the Republic

Long Title
AN ACT ENHANCING ADMINISTRATIVE FEASIBILITY AND EQUITABILITY OF THE TAX SYSTEM AND RATIONALIZING THE IMPOSITION OF THE VALUE-ADDED TAX TO ADDRESS INTERGENERATIONAL POVERTY, AMENDING FOR THE PURPOSE VARIOUS SECTIONS OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES
Short Title
ENHANCING ADMINISTRATIVE FEASIBILITY AND EQUITABILITY OF THE TAX SYSTEM
Date filed
July 29, 2019

Senate Bill No. 2256, 16th Congress of the Republic

Long Title
AN ACT CLASSIFYING THE SERVICES OF FRANCHISE GRANTEES OF WATER UTILITIES, AND SALE OR IMPORTATION OF MACHINERY AND EQUIPMENT DIRECTLY USED IN OPERATING, MAINTAINING, IMPROVING AND EXPANDING DISTRIBUTION OF POTABLE WATER BY WATER UTILITIES AS VALUE-ADDED TAX EXEMPT TRANSACTIONS, AMENDING FOR THE PURPOSE SECTION 109 (1) OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED BY REPUBLIC ACT NO. 9337, AND FOR OTHER PURPOSES
Short Title
AMENDING SEC. 109 (1), NATIONAL INTERNAL REVENUE CODE (WATER UTILITIES)
Date filed
May 28, 2014

Senate Bill No. 829, 18th Congress of the Republic

Long Title
AN ACT EXEMPTING THE SALE OR IMPORTATION OF PETROLEUM PRODUCTS AND SALE OF ELECTRICITY FROM THE VALUE-ADDED TAX, AMENDING FOR THIS PURPOSE SECTIONS 108 AND 109 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
EXEMPTING PETROLEUM PRODUCTS FROM VALUE-ADDED TAX
Date filed
July 30, 2019

Senate Bill No. 836, 18th Congress of the Republic

Long Title
AN ACT MODERNIZING HEALTHCARE AND HEALTH INFRASTRUCTURE, PROVIDING FUNDS FROM THE ANNUAL VALUE-ADDED TAX COLLECTIONS, AMENDING FOR THE PURPOSE THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
VAT COLLECTIONS FOR HEALTHCARE AND HEALTH INFRASTRUCTURE
Date filed
July 31, 2019

Senate Bill No. 987, 18th Congress of the Republic

Long Title
AN ACT INCREASING THE EXCISE TAX ON HEATED TOBACCO PRODUCTS AND VAPOR PRODUCTS, AMENDING FOR THIS PURPOSE SECTIONS 144 (B), 144 (C), 147 AND 150 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Short Title
INCREASING THE EXCISE TAX ON HEATED TOBACCO PRODUCTS AND VAPOR PRODUCTS
Date filed
August 28, 2019

Senate Bill No. 2437, 16th Congress of the Republic

Long Title
AN ACT ADJUSTING THE 13TH MONTH PAY AND OTHER BENEFITS CEILING EXCLUDED FROM THE COMPUTATION OF GROSS INCOME FOR PURPOSES OF INCOME TAXATION, AMENDING FOR THE PURPOSE SECTION 32 (B), CHAPTER VI OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
PHP75,000.00 CAP FOR INCOME TAX EXEMPTION OF THE 13TH MONTH PAY/OTHER BENEFITS
Date filed
October 22, 2014

Senate Bill No. 1007, 18th Congress of the Republic

Long Title
AN ACT TO RECONSTRUCT AND REHABILITATE THE EXISTING 479 KILOMETER PHILIPPINE NATIONAL RAILWAYS LINE FROM SAN FERNANDO, LA UNION TO LEGAZPI CITY, ALBAY, PROVIDING FUNDS FROM THE ANNUAL VALUE-ADDED TAX COLLECTIONS, AMENDING FOR THE PURPOSE THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
TO RECONSTRUCT AND REHABILITATE THE EXISTING 479-KILOMETER PHILIPPINE NATIONAL RAILWAYS LINE
Date filed
September 4, 2019

Senate Bill No. 1050, 18th Congress of the Republic

Long Title
AN ACT EXEMPTING DIVIDENDS FROM INCOME TAX AND ABOLISHING THE IMPROPERLY ACCUMULATED EARNINGS TAX, AMENDING FOR THIS PURPOSE SECTIONS 24(B), 25(A), 32(B) AND 57(A), AND REPEALING SECTION 29 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
EXEMPTING DIVIDENDS FROM INCOME TAX AND ABOLISHING THE IMPROPERLY ACCUMULATED EARNINGS TAX
Date filed
September 16, 2019

Senate Bill No. 1074, 18th Congress of the Republic

Long Title
AN ACT INCREASING THE EXCISE TAX ON ALCOHOL PRODUCTS, HEATED TOBACCO PRODUCTS AND VAPOR PRODUCTS, AMENDING FOR THIS PURPOSE SECTIONS 141, 142, 143, 144, 147, 150, AND 288, OF REPUBLIC ACT NO. 8424, AS AMENDED, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Short Title
EXCISE TAX ON ALCOHOL PRODUCTS
Date filed
September 25, 2019

Senate Bill No. 2714, 16th Congress of the Republic

Long Title
AN ACT CLASSIFYING THE SALE OF ELECTRICITY BY GENERATION, TRANSMISSION AND DISTRIBUTION COMPANIES AND ELECTRIC COOPERATIVES, AND THE SERVICES OF FRANCHISE GRANTEES OF ELECTRIC UTILITIES, AND SALE OR IMPORTATION OF MACHINERY AND EQUIPMENT DIRECTLY USED IN GENERATION, TRANSMISSION, AND DISTRIBUTION OF ELECTRICITY AS VALUE-ADDED TAX EXEMPT TRANSACTIONS, AMENDING FOR THE PURPOSE, SECTIONS 108 (A) (II) AND 109 (1) OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED BY REPUBLIC ACT NO. 9337, AND FOR OTHER PURPOSES
Short Title
AMENDING SECS. 108 & 109, NATIONAL INTERNAL REVENUE CODE
Date filed
March 18, 2015

Senate Bill No. 1357, 18th Congress of the Republic

Long Title
AN ACT REFORMING THE CORPORATE INCOME TAX AND INCENTIVES SYSTEM, AMENDING FOR THE PURPOSE SECTIONS 4, 20, 27, 28, 34 AND 290 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND CREATING THEREIN NEW TITLE XIII, AND FOR OTHER PURPOSES
Short Title
CORPORATE RECOVERY AND TAX INCENTIVES FOR ENTERPRISES (CREATE) ACT
Date filed
February 17, 2020

Senate Bill No. 2784, 16th Congress of the Republic

Long Title
AN ACT EXEMPTING SALES OF CONSTRUCTION MATERIALS AND LEASE OF CONSTRUCTION EQUIPMENT INTENDED FOR SOCIALIZED HOUSING PROJECTS AND HOUSING OR REHABILITATION PROJECTS FOR VICTIMS OF DISASTERS, FROM VALUE-ADDED TAX; AMENDING FOR THE PURPOSE SECTION 109 OF THE NATIONAL INTERNAL REVENUE CODE
Short Title
SOCIAIZED HOUSING PROJECTS AND HOUSING OR REHABILITATION PROJECTS (VAT EXEMPT)
Date filed
May 26, 2015