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. 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. 933, 18th Congress of the Republic

Long Title
AN ACT GRANTING SENIOR CITIZENS A MINIMUM OF FIVE PERCENT (5%) DISCOUNT ON THE FIRST 150 KILOWATT HOURS OF ELECTRICITY CONSUMPTION AND ON THE FIRST 50 CUBIC METERS OF WATER CONSUMPTION, AND EXEMPTION FROM THE VALUE-ADDED TAX (VAT), AMENDING FOR THIS PURPOSE REPUBLIC ACT NO. 9994, OTHERWISE KNOWN AS THE 'EXPANDED SENIOR CITIZENS' ACT OF 2010'
Short Title
EXPANDED SENIOR CITIZENS ACT OF 2019
Author
Date filed
August 20, 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. 1872, 18th Congress of the Republic

Long Title
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
Short Title
TAX EXEMPTION FOR EDUCATIONAL APPLICATIONS, GADGETS, COMPUTERS AND E-BOOKS
Date filed
October 6, 2020

Senate Bill No. 1973, 18th Congress of the Republic

Long Title
AN ACT EXPANDING THE GRANT OF 20% DISCOUNT AND EXEMPTION FROM THE VALUE ADDED TAX (VAT) TO SENIOR CITIZENS TO INCLUDE MEDICINES, SUPPLEMENTS, VITAMINS, HERBAL PRODUCTS AND FORMULATED MILK MEDICALLY DULY PRESCRIBED OR RECOMMENDED BY PHYSICIANS
Short Title
ABOT-KAYANG GAMOT, BITAMINA AT GATAS PARA SA MALUSOG NA SENIOR CITIZENS ACT
Date filed
January 7, 2021

Senate Bill No. 2456, 18th Congress of the Republic

Long Title
AN ACT EXEMPTING FROM INCOME TAXATION THE HONORARIA, ALLOWANCE, AND OTHER FINANCIAL BENEFITS OF PERSONS RENDERING SERVICE DURING AN ELECTION PERIOD, AMENDING FOR THE PURPOSE SECTION 32(B) (7) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
TAX EXEMPTION ON ELECTION HONORARIA AND ALLOWANCES OF POLL WORKERS/TEACHERS
Date filed
November 25, 2021

Senate Bill No. 2879, 15th Congress of the Republic

Long Title
AN ACT INCREASING THE CEILING OF THE 13TH MONTH PAY, CHRISTMAS BONUS AND OTHER BENEFITS EXCLUDED FROM THE COMPUTATION OF GROSS INCOME FOR THE 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
13TH MONTH PAY, CHRISTMAS BONUS EXCLUDED FROM GROSS INCOME TAXATION
Date filed
June 14, 2011

Senate Bill No. 3163, 15th Congress of the Republic

Long Title
AN ACT EXEMPTING THE SALE AND IMPORTATION OF DRUGS, MEDICINES, PHARMACEUTICAL PRODUCTS AND RELATED RAW MATERIALS, AND PHARMACEUTICAL EQUIPMENT AND INSTRUMENTS USED FOR THE MANUFACTURE THEREOF FROM THE COVERAGE OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED BY REPUBLIC ACT NO. 9337 AND THE IMPOSITION OF TARIFF AND DUTIES AND FOR OTHER PURPOSES
Short Title
SALE AND IMPORTATION OF DRUGS, MEDICINES, PHARMACEUTICAL PRODUCTS TAX EXEMPT
Date filed
March 22, 2012

Senate Bill No. 3343, 15th Congress of the Republic

Long Title
AN ACT RECOGNIZING THE PRINCIPLE OF RECIPROCITY AS BASIS FOR THE GRANT OF INCOME TAX EXEMPTIONS TO INTERNATIONAL AIR CARRIERS AND RATIONALIZING OTHER TAXES IMPOSED THEREON BY AMENDING SECTION 28 (A) (3) (A), 109, AND 118 OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES
Short Title
PRINCIPLE OF RECIPROCITY AS BASIS FOR THE GRANT OF INCOME TAX EXEMPTIONS
Date filed
May 12, 2012

Senate Bill No. 2520, 18th Congress of the Republic

Long Title
AN ACT EXEMPTING FROM INCOME TAXATION THE HONORARIA, ALLOWANCES, AND OTHER FINANCIAL BENEFITS OF PERSONS RENDERING SERVICE DURING AN ELECTION PERIOD, AMENDING FOR THE PURPOSE SECTION 32(B)(7) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
TAX EXEMPTION ON ELECTION HONORARIA AND ALLOWANCES OF POLL WORKERS/TEACHERS
Date filed
May 23, 2022

Senate Bill No. 3265, 14th Congress of the Republic

Long Title
AN ACT INCREASING THE ADDITIONAL EXEMPTION FOR TAXPAYERS WITH DEPENDENTS INCAPABLE OF SELF-SUPPORT BECAUSE OF MENTAL OR PHYSICAL DEFECT OR WITH DISABILITIES AND BOTH SPOUSES TO CLAIM THE SAME, AMENDING FOR THE PURPOSE SECTION 35(B) OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF THE PHILIPPINES, AND FOR OTHER PURPOSES
Short Title
NATIONAL INTERNAL REVENUE CODE (SEC. 35(B), R. A. NO. 8424)
Date filed
May 20, 2009

Senate Bill No. 256, 16th Congress of the Republic

Long Title
AN ACT INCREASING THE CEILING OF THE 13TH MONTH PAY, CHRISTMAS BONUS AND OTHER BENEFITS EXCLUDED FROM THE COMPUTATION OF GROSS INCOME FOR THE 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/CHRISTMAS BONUS
Date filed
January 7, 2013