AN ACT EXEMPTING EDUCATIONAL APPLICATIONS, GADGETS, COMPUTERS AND E-BOOKS FROM VALUE-ADDED TAX FOR THE PRINCIPAL USE OF TEACHERS AND STUDENTS IN ONLINE AND DISTANT LEARNING, AMENDING FOR THE PURPOSE SECTION 109 (1) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED

RESOLUTION DIRECTING THE SENATE COMMITTEE ON HIGHER, TECHNICAL AND VOCATIONAL EDUCATION TO CONDUCT AN INQUIRY, IN AID OF LEGISLATION, WITH THE INTENT OF DETERMINING THE FEASIBILITY OF CREATING AN ONLINE EDUCATIONAL DELIVERY PLATFORM, TO BE MANAGED BY THE COMMISSION ON HIGHER EDUCATION (CHED), THAT WILL BE ACCESSIBLE TO ALL TERTIARY EDUCATION INSTITUTIONS, TEACHERS AND COLLEGE STUDENTS