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

Senate Bill No. 2890, 16th Congress of the Republic

Long Title
AN ACT EXPANDING THE BENEFITS AND PRIVILEGES OF PERSONS WITH DISABILITY (PWD), AMENDING FOR THIS PURPOSE SECTION 32 OF REPUBLIC ACT NO. 7277, OTHERWISE KNOWN AS THE 'MAGNA CARTA FOR PERSONS WITH DISABILITY,' AS AMENDED, AND SECTION 35 (B) OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE 'NATIONAL INTERNAL REVENUE CODE OF 1997,' AS AMENDED
Short Title
EXPANDING THE BENEFITS AND PRIVILEGES OF PERSONS WITH DISABILITY
Date filed
May 8, 2015

Senate Bill No. 1706, 18th Congress of the Republic

Long Title
AN ACT PROVIDING FOR TAX INCENTIVES FOR INDIVIDUALS ON A WORK-FROM-HOME OR TELECOMMUTING PROGRAM, FURTHER AMENDING FOR THE PURPOSE, REPUBLIC ACT NO. 8424 OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE (NIRC) OF 1997, AND FOR OTHER PURPOSES
Short Title
TAX INCENTIVES FOR INDIVIDUALS ON A WORK-FROM-HOME OR TELECOMMUTING PROGRAM
Date filed
July 16, 2020

Senate Bill No. 1950, 13th Congress of the Republic

Long Title
AN ACT AMENDING SECTIONS 27, 28, 34, 106, 108, 109, 110, 111, 112, 113, 114, 116, 117, 118, 119, 125, 148, 236, 237 AND 288 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES.
Short Title
VALUE-ADDED TAX LAW AMENDMENTS
Date filed
March 7, 2005

Senate Bill No. 1854, 13th Congress of the Republic

Long Title
AN ACT INCREASING THE EXCISE TAX RATES IMPOSED ON ALCOHOL AND TOBACCO PRODUCTS, AMENDING FOR THE PURPOSE SECTIONS 141, 142, 143, 144, 145 AND 288 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
ALCOHOL/TOBACCO PRODUCTS EXCISE TAX RATES INCREASE

Senate Bill No. 124, 17th Congress of the Republic

Long Title
AN ACT INCREASING THE ALLOWABLE PERSONAL AND ADDITIONAL EXEMPTIONS OF INDIVIDUAL TAXPAYERS, AMENDING FOR THE PURPOSE SECTION 35 (A) AND (B) OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Short Title
AMENDING R.A.NO. 8424, INCREASING PERSONAL AND ADDITIONAL EXEMPTIONS FOR INDIVIDUAL TAXPAYER
Date filed
June 30, 2016

Senate Bill No. 444, 13th Congress of the Republic

Long Title
AN ACT ABOLISHING THE PREMIUM TAX AND DOCUMENTARY STAMP TAX ON LIFE INSURANCE POLICIES AND ANNUITIES, REPEALING FOR THE PURPOSE SECTIONS 121 AND 183, AND AMENDING SECTION 186, OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED
Short Title
ABOLISHING PREMIUM/DOCUMENTARY STAMP TAX ON LIFE INSURANCE

Senate Bill No. 447, 13th Congress of the Republic

Long Title
AN ACT GRANTING A DOUBLE DEDUCTION FOR TUITION FEE EXPENSES INCURRED BY PUBLIC SCHOOL TEACHERS ENROLLED IN GRADUATE SCHOOL AMENDING FOR THIS PURPOSE SECTION 29, PARAGRAPH (A) OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED SIXTY SIX, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE, AND FOR OTHER PURPOSES
Short Title
GRANTING OF DOUBLE DEDUCTIONS FOR TUITION FEES (TEACHERS)