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
Author
MARCOS, IMEE R.
Date filed
July 29, 2019
Subjects
TAXES (VALUE-ADDED TAX / VAT)
NATIONAL INTERNAL REVENUE CODE (NIRC)

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
Author
Ralph G. Recto
Date filed
July 30, 2019
Subjects
TAX EXEMPTION
TAX REFORM FOR ACCELERATION AND INCLUSION ACT (TRAIN)
TAXES (VALUE-ADDED TAX / VAT)
Petroleum products
NATIONAL INTERNAL REVENUE CODE (NIRC)

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
Author
Ralph G. Recto
Date filed
July 31, 2019
Subjects
TAXES (VALUE-ADDED TAX / VAT)
NATIONAL INTERNAL REVENUE CODE (NIRC)
DEPARTMENT OF HEALTH (DOH)
health care
immunization

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
POE, GRACE
Date filed
August 20, 2019
Subjects
SENIOR CITIZEN/ELDERLY
TAXES (VALUE-ADDED TAX / VAT)
TAX EXEMPTION
Electricity

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
Author
Ralph G. Recto
Date filed
September 4, 2019
Subjects
PHILIPPINE NATIONAL RAILWAYS (PNR)
NATIONAL INTERNAL REVENUE CODE (NIRC)
TAXES (VALUE-ADDED TAX / VAT)

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
Author
DE LIMA, LEILA M.
Date filed
October 6, 2020
Subjects
TAXES (VALUE-ADDED TAX / VAT)
TAX EXEMPTION
ONLINE EDUCATIONAL DELIVERY PLATFORM
DISTANCE EDUCATION/DISTANCE LEARNING

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
Author
DE LIMA, LEILA M.
Date filed
January 7, 2021
Subjects
SENIOR CITIZEN/ELDERLY
TAX EXEMPTION
TAXES (VALUE-ADDED TAX / VAT)

Senate Bill No. 2320, 18th Congress of the Republic

Long Title
AN ACT GRANTING THE PRESIDENT OF THE PHILIPPINES THE POWER TO LOWER THE RATE OR SUSPEND THE IMPOSITION OF VALUE-ADDED TAX ON PETROLEUM PRODUCTS FOR A LIMITED PERIOD OF ONE (1) YEAR IN TIMES OF NATIONAL EMERGENCY OR STATE OF CALAMITY, AMENDING FOR THE PURPOSE SECTIONS 106 AND 107 OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED
Short Title
GRANTING THE PRESIDENT THE POWER TO SUSPEND THE IMPOSITION OF VALUE-ADDED TAX ON PETROLEUM PRODUCTS
Author
MARCOS, IMEE R.
Date filed
July 21, 2021
Subjects
PRESIDENT OF THE PHILIPPINES
TAXES (VALUE-ADDED TAX / VAT)
Petroleum products
NATIONAL EMERGENCY

House Bill No. 4122, 19th Congress

Full Title of Bill
AN ACT IMPOSING VALUE-ADDED TAX ON DIGITAL TRANSACTIONS IN THE PHILIPPINES, AMENDING FOR THE PURPOSE SECTIONS 105, 108, 109, 110, 113, 114, AND 236 AND ADDING A NEW SECTION 105-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
IMPOSING VALUE-ADDED TAX ON DIGITAL TRANSACTIONS IN THE PHILIPPINES
Congress Author
SALCEDA, JOEY SARTE
COLADA, LEX ANTHONY CRIS A.
HARESCO, TEODORICO JR.
RECTO, RALPH G.
SINGSON-MEEHAN, KRISTINE
SUANSING, MIKAELA ANGELA B.
DIONISIO, ERNESTO JR. M.
DAYANGHIRANG, NELSON L.
LAGON, SONNY "SL" L.
BRIONES, NICANOR B. 1TY, ALLAN U.
YAP, ERIC GO
SUANSING, HORACIO JR. P.
ORDANES, RODOLFO "OMPONG" M.
PADUANO, JOSEPH STEPHEN "CARAPS" S.
DAGOOC, SERGIO C.
ANG, JAMES "JOJO" JR. A.
SUAN, LORDAN G.
CAGAS, JOHN TRACY F.
VERGARA, ROSANNA "Ria" V. 2ENCISO, NICHOLAS VIII C.
TARRIELA, LEODY F.
ZAMORA, MARIA CARMEN S.
BARZAGA, ELPIDIO F.
SALO, RON P.
REYES, RAY T.
QUIMBO, STELLA LUZ A.
FUENTEBELLA, ARNIE B.
MARIÑO, MARIO VITTORIO "MARVEY" A.
KHO, RICARDO T. 3ROBES, FLORIDA "Rida" P.
GUTIERREZ, RAMON RODRIGO L.
MAGSINO, MARISSA "DEL MAR" P.
ALVAREZ, JOSE C.
RILLO, MARVIN D.
GORRICETA, MICHAEL B.
LEE, WILBERT T.
PADIERNOS, JOSE GAY G.
ATAYDE, JUAN CARLOS "ARJO" C.
CUA, MIDY N. 4ABANTE, BIENVENIDO M.
BASCUG, ALFELITO "Alfel M."
DELOS SANTOS, ALFRED C.
HERRERA, BERNADETTE "BH"
SALIMBANGON, JANICE Z.
LACSON-NOEL, JOSEPHINE VERONIQUE "JAYE" R.
PUMAREN, FRANZ S.
DE JESUS,PRESLEY C.
RODRIGUEZ, RUFUS B.
TEVES, ARNOLFO "ARNIE" JR. A.
Date filed
August 30, 2022
Subjects
DIGITAL TRANSACTION
TAXES (VALUE-ADDED TAX / VAT)
NATIONAL INTERNAL REVENUE CODE (NIRC)

House Bill No. 7292, 19th Congress

Full Title of Bill
AN ACT CREATING A VAT REFUND MECHANISM FOR NON-RESIDENT TOURISTS, ADDING FOR THE PURPOSE A NEW SECTION 112-A TO THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Short Title
VAT REFUND MECHANISM FOR NON-RESIDENT TOURISTS
Congress Author
SALCEDA, JOEY SARTE
SUANSING, MIKAELA ANGELA B.
BASCUG, ALFELITO "Alfel M."
AQUINO-MAGSAYSAY, MILAGROS
DIONISIO, ERNESTO JR. M.
DAYANGHIRANG, NELSON L.
HARESCO, TEODORICO JR.
LAGON, SONNY "SL" L.
TY, ALLAN U.
YAP, ERIC GO 1LUISTRO, ATTY. GERVILLE "JINKY BITRICS" R.
EUDELA, ANTONIETA R.
KHO, RICARDO T.
SALO, RON P.
TULFO, JOCELYN P.
DAGOOC, SERGIO C.
CUA, MIDY N.
PUMAREN, FRANZ S.
ALVAREZ, JOSE C.
PADIERNOS, JOSE GAY G. 2ORDANES, RODOLFO "Ompong" M.
LOYOLA, ROY M.
GUTIERREZ, RAMON RODRIGO L.
SALIMBANGON, JANICE Z.
LEE, WILBERT T.
SORIANO, JEFFREY
TARRIELA, LEODY F.
TAMBUNTING, GUS S.
SUAN, LORDAN G.
DUTERTE, PAOLO Z. 3CAOAGDAN, RUDY S., DPA
VERZOSA, SAMUEL JR. S.
RODRIGUEZ, RUFUS B.
CRUZ, AMBROSIO JR. C.
FUENTEBELLA, ARNIE B.
BARONDA, JULIENNE "JAM"
GARIN, JANETTE L.
PANOTES, ROSEMARIE CONEJOS
CHATTO, EDGAR M.
MERCADO, LUZ 4CAGAS, JOHN TRACY F.
SUANSING, HORACIO JR. P.
REYES, RAY T.
LACSON-NOEL, JOSEPHINE VERONIQUE "JAYE" R.
VERGARA, ROSANNA "RIA" V.
ROBES, FLORIDA "RIDA" P.
CAJAYON-UY, MARY MITZI L.
ATAYDE, JUAN CARLOS "ARJO" C.
ALBA, JOSE MANUEL F.
CALDERON, PETER JOHN D. 5BOLILIA, LIANDA B.
BARBERS, ROBERT ACE S.
CUARESMA, LUISA LLOREN
SINGSON-MEEHAN, KRISTINE
TAN, STEPHEN JAMES T.
RECTO, RALPH G.
ALVAREZ, MERCEDES K.
BERNOS, CHING B.
GORRICETA, MICHAEL B.
Date filed
February 22, 2023
Subjects
TAXES (VALUE-ADDED TAX / VAT)
NATIONAL INTERNAL REVENUE CODE (NIRC)

Senate Bill No. 126, 17th 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 REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE TAX REFORM ACT OF 1997, AS AMENDED BY REPUBLIC ACT NO. 9337, AND FOR OTHER PURPOSES
Short Title
AMENDING THE TAX REFORM ACT OF 1997 ON VAT EXEMPTION OF PETROLEUM PRODUCTS
Author
ZUBIRI, JUAN MIGUEL "MIGZ" F.
Date filed
June 30, 2016
Subjects
TAXES (VALUE-ADDED TAX / VAT)
TAX REFORM ACT
Petroleum products

Senate Bill No. 303, 17th Congress of the Republic

Long Title
AN ACT CLASSIFYING THE SALE OF ELECTRICITY BY ELECTRIC COOPERATIVES, VALUE ADDED TAX EXEMPT TRANSACTIONS, AMENDING FOR THE PURPOSE 109 (1) OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED BY REPUBLIC ACT NO. 9337, AND FOR OTHER PURPOSES
Short Title
SALE OF ELECTRICITY BY ELECTRIC COOPERATIVES
Author
ZUBIRI, JUAN MIGUEL "MIGZ" F.
Date filed
April 7, 2016
Subjects
ELECTRIC COOPERATIVES
TAX EXEMPTION
NATIONAL INTERNAL REVENUE CODE (NIRC)
TAXES (VALUE-ADDED TAX / VAT)

Senate Bill No. 670, 17th Congress of the Republic

Long Title
AN ACT CLASSIFYING THE SALE OF ELECTRICITY BY GENERATION, TRANSMISSION AND DISTRIBUTION COMPANIES AND ELECTRIC COOPERATIVES, AND THE SERVICE 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, SECTION 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
SALE OF ELECTRICITY BY GENERATION AND DISTRIBUTION COMPANIES AND ELECTRIC COOPERATIVES
Author
Paolo Benigno "Bam" Aquino IV
Date filed
July 20, 2016
Subjects
ELECTRIC COOPERATIVES
TAXES (VALUE-ADDED TAX / VAT)
NATIONAL INTERNAL REVENUE CODE (NIRC)

Senate Bill No. 852, 17th 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
479-KILOMETER PNR LINE REHABILITATION (SAN FERNANDO, LA UNION TO LEGASPI CITY, ALBAY)
Author
Ralph G. Recto
Date filed
July 21, 2016
Subjects
PHILIPPINE NATIONAL RAILWAYS (PNR)
TAXES (VALUE-ADDED TAX / VAT)

Senate Bill No. 872, 17th 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' ACTION OF 2010
Short Title
EXPANDED SENIOR CITIZENS' ACT
Author
POE, GRACE
Date filed
July 26, 2016
Subjects
SENIOR CITIZEN/ELDERLY
TAXES (VALUE-ADDED TAX / VAT)
DISCOUNT PRIVILEGES

Senate Bill No. 921, 17th 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
Author
Ralph G. Recto
Date filed
January 8, 2016
Subjects
TAXES (VALUE-ADDED TAX / VAT)
ELECTRONIC PUBLICATION
DIGITAL EDUCATION
BOOKS (E-BOOK)
TAX EXEMPTION

Senate Bill No. 922, 17th Congress of the Republic

Long Title
AN ACT EXEMPTING MEMBERSHIP FEES, AND OTHER ASSESSMENT/CHARGES COLLECTED BY CONDOMINIUM CORPORATIONS FROM VALUE-ADDED TAX, AMENDING FOR THE PURPOSE SECTION 109 (1) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Short Title
EXEMPTING MEMBERSHIP FEES, ASSESSMENT/CHARGES COLLECTED BY CONDOMINIUM CORP. FROM VAT
Author
Ralph G. Recto
Date filed
January 8, 2016
Subjects
TAXES (VALUE-ADDED TAX / VAT)
NATIONAL INTERNAL REVENUE CODE (NIRC)
CONDOMINIUM/CONDOMINIUM LAW (R.A.NO. 4726)

Senate Bill No. 1044, 17th 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 OF SECTION 109 OF THE NATIONAL INTERNAL REVENUE CODE
Short Title
VAT EXEMPTION ON SALES OF CONSTRUCTION MATERIALS FOR SOCIALIZED HOUSING
Author
BINAY, MARIA LOURDES NANCY S.
Date filed
August 18, 2016
Subjects
CONSTRUCTION INDUSTRY
HOUSING (SOCIALIZED HOUSING)
TAXES (VALUE-ADDED TAX / VAT)
NATIONAL INTERNAL REVENUE CODE (NIRC)
CALAMITY/DISASTER
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