National Economic and Development Authority (NEDA)

National Irrigation Administration (NIA)

President

Duterte, Rodrigo R.

Subjects

ADMINISTRATIVE AGENCIES -- MANAGEMENT

AGRICULTURE

COMMISSION ON HIGHER EDUCATION (CHED)

COMPREHENSIVE AGRARIAN REFORM PROGRAM (CARP)

DEPARTMENT OF AGRARIAN REFORM (DAR)

DEPARTMENT OF AGRICULTURE (DA)

DEPARTMENT OF BUDGET AND MANAGEMENT (DBM)

Department of Environment and Natural Resources (DENR)

Department of Finance (DOF)

DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT (DILG)

DEPARTMENT OF JUSTICE (DOJ)

Department of National Defense (DND)

Department of Public Works and Highways (DPWH)

LAND BANK OF THE PHILIPPINES (LBP)

LAND USE

NATIONAL COMMISSION ON INDIGENOUS PEOPLES

View Official Gazette link

Executive Issuance Type

Executive Order

Related to Note

The Constitution, art. XIII, sec. 1 & 4, s' 1987

E.O. No. 129-A, S' 1987

E.O. No. 292, s' 1987

P.D. No. 27

R.A. No. 3844

R.A. No. 6657, secs. 4 & 7

The Constitution, art. VII, sec. 17, s' 1987

With Ate Precy's Comment

Off

Has Text Filed

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Administrative Order No. 20, s. 2011

eugene — Fri, 23 Apr 2021 09:33:27 +0000

Administrative Order No. 20, s. 2011

eugene Fri, 2021-04-23 17:33

Administrative Order No. 0020, s. 2011

Full Title

REORGANIZING AND RENAMING THE PHILIPPINE COUNCIL ON ASEAN AND APEC COOPERATION INTO THE PHILIPPINE COUNCIL FOR REGIONAL COOPERATION.

Date of Approval

2011-09-06

URL (gov.ph)

View Official Gazette PDF link

URL (Others)

CD Asia Online link

Issuance Category

Aquino, Benigno Simeon C., III

President

Subjects

TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY (TESDA)

ADMINISTRATIVE AGENCIES -- REORGANIZATION -- PHILIPPINE COUNCIL FOR REGION

APEC COOPERATION

ASSOCIATION OF SOUTHEAST ASIAN NATIONS (ASEAN)

COMMISSION ON HIGHER EDUCATION (CHED)

DEPARTMENT OF AGRICULTURE (DA)

DEPARTMENT OF EDUCATION (DEPED)

DEPARTMENT OF ENERGY (DOE)

Department of Environment and Natural Resources (DENR)

Department of Finance (DOF)

Department of Foreign Affairs (DFA)

DEPARTMENT OF JUSTICE (DOJ)

Department of National Defense (DND)

Department of Science and Technology (DOST)

Department of Tourism (DOT)

DEPARTMENT OF TRANSPORTATIONS AND COMMUNICATIONS (DOTC)

National Commission for Culture and the Arts (NCCA)

NATIONAL INTELLIGENCE COORDINATING AGENCY (NICA)

National Youth Commission (NYC)

OFFICE OF THE PRESIDENTIAL ADVISER ON THE PEACE PROCESS (OPAPP)

PHILIPPINE COUNCIL ON ASEAN

Executive Issuance Type

Administrative Order

Year of Approval Placeholder

2011

Body

September 6, 2011

ADMINISTRATIVE ORDER NO. 20

REORGANIZING AND RENAMING THE PHILIPPINE COUNCIL ON ASEAN AND APEC COOPERATION INTO THE PHILIPPINE COUNCIL FOR REGIONAL COOPERATION

WHEREAS, the Philippines continues to adopt "diplomacy for development" as its central foreign policy thrust to further promote the national economic and political agenda through active participation in various international and regional fora;

WHEREAS, the Philippines will continually pursue the policy of strengthening and promoting friendly and mutually beneficial relations within the Association of Southeast Asian Nations (ASEAN), the Asia Pacific region and with countries in other regions, within the context of intra-regional and inter-regional cooperation;

WHEREAS, the Philippine Council for ASEAN and APEC Cooperation (PCAAC), which was established under Administrative Order No. 7 (s. 1986), as amended by Administrative Order No. 136 (s. 1994), needs to be reorganized to take into account developments in the international arena, including the adoption of the ASEAN Charter and the establishment of new inter-regional cooperation structures;

WHEREAS, the ASEAN Charter commits ASEAN to intensify community building through enhanced regional cooperation and integration, in particular by establishing an ASEAN Community comprising of the ASEAN Political-Security Community (APSC), ASEAN Economic Community (AEC), and the ASEAN Socio-Cultural Community (ASCC);

WHEREAS, there is a need to facilitate inter-agency coordination in the formulation and implementation of Philippine policy towards enhancing relations with all regional and inter-regional organizations and fora;

WHEREAS, the Department of Foreign Affairs assumes primacy in the conduct of foreign relations and should, therefore, be the focal point for the formulation, coordination and integration of Philippine proposals and positions, particularly on matters relating to ASEAN, the Asia Pacific Economic Cooperation (APEC), the Asia-Europe Meeting (ASEM), the Forum for East Asia-Latin America Cooperation (FEALAC), and similar regional initiatives; and,

WHEREAS, the President, under Article VII, Section 17 of the Constitution, has the power and control over executive departments, bureaus and offices, as well as the continuing authority under existing laws to reorganize such executive departments, bureaus and agencies.

NOW, THEREFORE, I, BENIGNO S. AQUINO III, President of the Philippines, by virtue of the powers vested in me by law, do hereby order:

SECTION 1. Reorganizing and Renaming the PCAAC. — The PCAAC shall be reorganized and renamed as the Philippine Council for Regional Cooperation (PCRC) to cover concerns arising from or within the context of the ASEAN, APEC, ASEM, FEALAC, and similar regional initiatives.

SECTION 2. Composition of the Cabinet-Level PCRC. — The Cabinet-level PCRC shall be composed of the following:

Chairperson:	Secretary of Foreign Affairs

Vice-Chairperson:	Secretary of Socio-Economic Planning and Director General of the National Economic and Development Authority

Members:	Secretary of Trade and Industry
	Secretary of Transportation and Communications
	Secretary of Energy
	Secretary of Tourism
	Secretary of Finance
	Secretary of Agriculture
	Secretary of Science and Technology
	Secretary of the Presidential Management Staff
	Secretary of Environment and Natural Resources
	Secretary of Education
	Secretary of Health
	Director General of the Technical Education and Skills Development Authority
	Governor of the Bangko Sentral ng Pilipinas
	Chairperson of the Tariff Commission

SECTION 3. Composition of PCRC Sub-Cabinet Level Technical Boards. — The PCRC shall have four (4) sub-Cabinet level Technical Boards namely: the ASEAN Matters Technical Board (AMTB); the Technical Board on APEC Matters (TBAM); the Technical Board on ASEM Concerns (TBAC); and the Technical Board on FEALAC Matters (TBFM). The DFA shall serve as Chairperson of all four (4) Technical Boards, being the designated Philippine Senior Official to all four (4) regional associations/fora.

SECTION 4. AMTB Committees. — The AMTB shall have as its members the departments and agencies comprising its three (3) Committees which correspond to the three ASEAN Communities, namely: the Committee for ASEAN Political Security Community (CAPSC); Committee for ASEAN Economic Community (CAEC); and the Committee for ASEAN Socio-Cultural Community (CASCC).

a. The CAPSC shall be composed of departments and agencies concerned with ASEAN political, defense and security cooperation, namely:

Chairperson:	Department of Foreign Affairs

Members:	Department of National Defense
	Department of Justice
	Department of the Interior and Local Government
	Office of the Presidential Adviser on the Peace Process
	Anti-Terrorism Council
	Philippine Center for Transnational Crime

b. The CAEC shall be composed of departments and agencies concerned with ASEAN economic and financial cooperation, namely:

Chairperson:	Department of Trade and Industry

Members:	National Economic and Development Authority
	Department of Foreign Affairs
	Department of Finance
	Department of Agriculture
	Department of Tourism
	Department of Environment and Natural Resources
	Department of Labor and Employment
	Department of Transportation and Communications
	Department of Energy
	Department of Science and Technology
	Bangko Sentral ng Pilipinas
	Board of Investments
	Bureau of Customs
	Presidential Management Staff
	Tariff Commission

c. The CASCC shall be composed of departments and agencies concerned with ASEAN socio-cultural cooperation, namely:

Chairperson:	Department of Social Welfare and Development

Members:	Department of Foreign Affairs
	National Economic and Development Authority
	Department of Environment and Natural Resources
	Department of Education
	Department of Health
	Department of Labor and Employment
	Civil Service Commission
	Cultural Center of the Philippines
	Bureau of Immigration
	Philippine Overseas Employment Administration
	National Commission for Culture and the Arts
	National Commission on the Role of Filipino Women
	National Nutrition Council
	National Youth Commission
	Population Commission
	Commission on Higher Education
	National Disaster Risk Reduction and Management Council
	Council for the Welfare of Children
	National Anti-Poverty Commission
	Technical Education and Skills Development Authority
	Philippine National AIDS Council

SECTION 5. Composition of TBAM. — The TBAM shall be composed of departments and agencies concerned with APEC Matters, namely:

Chairperson:	Department of Foreign Affairs

Members:	Department of Trade and Industry
	National Economic and Development Authority
	Department of Education
	Department of Finance
	Department of Agriculture
	Department of Tourism
	Department of Environment and Natural Resources
	Department of Transportation and Communications
	Department of Science and Technology
	Department of Health
	Department of Labor and Employment
	Department of Energy
	Department of Budget and Management
	Tariff Commission
	Department of Social Welfare and Development
	Bureau of Immigration
	Philippine Atmospheric, Geophysical and Astronomical Services Administration
	Technical Education and Skills Development Authority
	National Security Council
	Office of the Ombudsman
	National Disaster Risk Reduction and Management Council
	National Commission for Culture and the Arts
	Anti-Terrorism Council Program Management Center
	National Commission on the Role of Filipino Women
	Commission on Higher Education
	Philippine APEC Studies Center Network
	Bangko Sentral ng Pilipinas

SECTION 6. Composition of TBAC. — The TBAC shall be composed of departments and agencies concerned with ASEM cooperation, namely:

Chairperson:	Department of Foreign Affairs

Members:	Department of Trade and Industry
	Department of Justice
	Department of National Defense
	National Economic and Development Authority
	Department of Finance
	Department of Agriculture
	Department of Tourism
	Department of Environment and Natural Resources
	Department of Transportation and Communications
	Department of Science and Technology
	Department of Labor and Employment
	Department of Energy
	Department of Education
	National Intelligence Coordinating Agency
	Technical Education and Skills Development Authority
	National Youth Commission
	National Commission for Culture and the Arts
	Commission on Higher Education
	Office of the Presidential Adviser on the Peace Process

SECTION 7. Composition of TBFM. — The TBFM shall be composed of departments and agencies concerned with FEALAC cooperation, namely:

Chairperson:	Department of Foreign Affairs

Members:	Department of Trade and Industry
	National Economic and Development Authority
	Department of Health
	Department of Agriculture
	Department of Tourism
	Department of Environment and Natural Resources
	Department of Transportation and Communications
	Department of Energy
	Department of Education
	National Commission for Culture and the Arts
	Philippine Atmospheric, Geophysical and Astronomical Services Administration
	Commission on Higher Education

THCSA

SECTION 8. Secretariat. — Secretariat support for the PCRC and its Technical Boards and Committees shall be provided by the following:

a. Department of Foreign Affairs for the PCRC, its four (4) Technical Boards and the CAPSC;

b. Department of Trade and Industry for the CAEC; and

c. Department of Social Welfare and Development for the CASCC.

SECTION 9. Creation of Other Technical Boards, Committees and/or Working Groups. — The PCRC may create other Technical Boards, Committees and/or working groups as it deems necessary to ensure the efficient and effective discharge of its responsibilities.

SECTION 10. Authority of the Chairperson. — The Chairperson of the PCRC may:

a. Invite other Departments or agencies to become members of the PCRC, its Technical Boards or Committees; and

b. Reorganize or alter the membership of the PCRC, its Technical Boards or Committees in accordance with the requirements of the country's cooperation with other regions and regional organizations.

SECTION 11. Designation of Regular Contact Offices/Persons. — All members of the PCRC, its Technical Boards and Committees shall designate regular contact offices/persons to ensure effective coordination.

SECTION 12. Regular Coordination Meetings. — The Chairperson of the PCRC shall organize regular coordination meetings involving the member departments and agencies to discuss Philippine concerns and positions with regional or inter-regional organizations, with a view to providing direction, guidance and support in the formulation and implementation of policies and work programs.

SECTION 13. Meetings. — The Technical Boards and Committees shall schedule their own regular meetings.

SECTION 14. Consultation with Stakeholders. — Each Technical Board shall, whenever necessary, consult with stakeholders such as the academe, civil society organizations and business sectors on important and strategic issues relevant to their respective regional or inter-regional organization.

SECTION 15. Capacity and Resource Enhancement. — The member departments and agencies of the PCRC, its Technical Boards and Committees shall ensure that resources are available for their offices and units responsible for regional cooperation matters.

SECTION 16. Funding. — The DBM is hereby directed to appropriate and release the initial amount of Two Million Pesos (Php2,000,000) for the financial and operational requirements of the PCRC, chargeable against the existing funds of the DFA and subject to accounting and auditing requirements. Thereafter, such amount as may be deemed necessary for the annual operations of the PCRC, its Technical Boards and Committees, shall be incorporated and included in the annual budgetary appropriations of the DFA.

SECTION 17. Separability Clause. — If any provision of this Order is declared invalid or unconstitutional, the other provisions not affected thereby shall remain valid and subsisting.

SECTION 18. Repealing Clause. — All other issuances, orders, rules and regulations, or parts thereof, inconsistent with this Administrative Order are hereby repealed or modified accordingly.

SECTION 19. Effectivity. — This Administrative Order shall take effect immediately.

DONE in the City of Manila, this 6th day of September, in the year of Our Lord, Two Thousand and Eleven.

Source: CD Asia Online

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Executive Order No. 286, s. 2004

eugene — Fri, 23 Apr 2021 09:41:47 +0000

Executive Order No. 286, s. 2004

eugene Fri, 2021-04-23 17:41

Executive Order No. 0286, s. 2004

Full Title

DIRECTING NATIONAL GOVERNMENT AGENCIES AND OTHER CONCERNED AGENCIES TO ACTIVELY SUPPORT AND IMPLEMENT PROGRAMS ON THE "BRIGHT CHILD"

Date of Approval

2004-02-23

URL (gov.ph)

Official Gazette link

Issuance Category

Major Topic

President

Subjects

system for early childhood care and development

NECCDCC (National Early Childhood Care and Development Coordinating Council)

national government agencies

national government

National Early Childhood Care and Development Coordinating Council (NECCDC)

Macapagal-Arroyo, Gloria

INTERNATIONAL AGENCIES

families

executive orders

educating parents

Early Childhood Care and Development (ECCD) system

Early Childhood Care and Development (ECCD)

early childhood care

CWC (Council for the Welfare of Children)

Council for the Welfare of Children (CWC)

DA (Department of Agriculture)

DEPARTMENT OF JUSTICE (DOJ)

DOJ (Department of Justice)

DOLE (Department of Labor and Employment)

National Nutrition Council (NNC)

NCC (Nutrition Council)

NEDA (National Economic and Development Authority)

parent education

agencies

BREASTFEEDING

DEPARTMENT OF HEALTH (DOH)

DOH (Department of Health)

Social Welfare and Development

welfare of children

Executive Issuance Type

Executive Order

Related to Note

RA 8890

Year of Approval Placeholder

2004

Memorandum Circular No. 23, s. 1992

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Memorandum Circular No. 23, s. 1992

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Memorandum Circular No. 0023, s. 1992

Full Title

Directing heads of departments, agencies, and other government instrumentalities, including government-owned and controlled corporations and local government units, to insure smooth flow of transactions in government and prompt and efficient delivery of services to the public

Date of Approval

1992-12-15

Issuance Category

President

Ramos, Fidel V.

Subjects

MEDIUM-TERM PHILIPPINE DEVELOPMENT PLAN (MTPDP)

Executive Issuance Type

Memorandum Circular

Year of Approval Placeholder

1992

Memorandum Circular No. 78, s. 2020

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Memorandum Circular No. 78, s. 2020

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Memorandum Circular No. 0078, s. 2020

Full Title

Untitled - Duterte, Rodrigo

Date of Approval

2020-06-25

Issuance Category

LOCAL GOVERNMENT UNITS -- JOB VACANCIES

President

Duterte, Rodrigo R.

Subjects

ZAMBOANGA CITY

Department of Tourism (DOT)

NATIONAL GOVERNMENT AGENCIES (NGA)

PAGADIAN CITY

Executive Issuance Type

Memorandum Circular

Related to Note

M.C. No. 75, s' 2004

E.O. No. 429, s' 1990

Repeal Note

M.C. No. 11, s' 2010

Year of Approval Placeholder

2020

Republic Act No. 10708

Anonymous — Sun, 28 Mar 2021 05:08:28 +0000

Republic Act No. 10708

Anonymous (not verified) Sun, 2021-03-28 13:08

Republic Act No. 10708

Full Title

AN ACT ENHANCING TRANSPARENCY IN THE MANAGEMENT AND ACCOUNTING OF TAX INCENTIVES ADMINISTERED BY INVESTMENT PROMOTION AGENCIES.

Date of Approval

2015-12-09

URL (Congress)

URL (Supreme Court)

URL (Senate)

House Bill No.

H. No. 5831

Digital Resource

Congress

Issuance Category

ADMINISTRATIVE AGENCIES -- FISCAL POLICY -- TAX INCENTIVES

Subjects

TOURISM INFRASTRUCTURE AND ENTERPRISE ZONE AUTHORITY (TIEZA)

TAX INCENTIVES MANAGEMENT AND TRANSPARENCY ACT (TIMTA)

TAX INCENTIVES INFORMATION (TII)

TAX INCENTIVES

SUBIC BAY METROPOLITAN AUTHORITY (SBMA)

PORO POINT MANAGEMENT CORPORATION (PPMC)

PHIVIDEC INDUSTRIAL AUTHORITY (PIA)

PHILIPPINE ECONOMIC ZONE AUTHORITY (PEZA)

JOHN HAY MANAGEMENT CORPORATION (JHMC)

INVESTMENT PROMOTION AGENCIES (IPA)

INCOME TAX HOLIDAYS (ITH)

Department of Finance (DOF)

DEPARTMENT OF BUDGET AND MANAGEMENT (DBM)

CLARK DEVELOPMENT CORPORATION (CDC)

CAGAYAN ECONOMIC ZONE AUTHORITY (CEZA)

BUREAU OF INTERNAL REVENUE (BIR)

BUREAU OF CUSTOMS (BOC)

BOARD OF INVESTMENTS (BOI)

ZAMBOANGA CITY SPECIAL ECONOMIC ZONE AUTHORITY (ZCSEZA)

AURORA PACIFIC ECONOMIC ZONE AND FREEPORT AUTHORITY (APECO)

AUTHORITY OF THE FREEPORT AREA OF BATAAN (AFAB)

BASES CONVERSION AND DEVELOPMENT AUTHORITY (BCDA)

BATAAN TECHNOLOGY PARK, INC. (BTPI)

Official Gazette Details

Official Gazette Source

Official Gazette volume 112 number 4 (January 25, 2016)

Newspaper Sources

Newspaper Source

The Philippine Star (December 14, 2015)

Newspaper Source

Manila Bulletin (December 14, 2015) page 21

Newspaper Pressreader link

Pressreader link to newspaper issue where issuance was published

Legislative Issuance Type

Related to Note

RA 10651

PD 1464

Body

H. No. 5831; Phil. Star, Manila Bulletin, December 14, 2015; 112 OG No. 4, 354 (January 25, 2016)

[ REPUBLIC ACT NO. 10708, December 09, 2015 ]

AN ACT ENHANCING TRANSPARENCY IN THE MANAGEMENT AND ACCOUNTING OF TAX INCENTIVES ADMINISTERED BY INVESTMENT PROMOTION AGENCIES

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

SECTION 1. This Act shall be known as “The Tax Incentives Management and Transparency Act (TIMTA)”.

SEC. 2. Declaration of Policy. — It is hereby declared the policy of the State to promote fiscal accountability and transparency in the grant and management of tax incentives by developing means to promptly measure the government’s fiscal exposure on these grants and to enable the government to monitor, review, and analyze the economic impact thereof and thereby optimize the social benefit of such incentives.

SEC. 3. Definition of Terms. — As used in this Act:

a. Investment Promotion Agencies (IPAs) shall refer to government entities created by law, executive order, decree or other issuance, in charge of promoting investments, administering tax and non-tax incentives, and/or overseeing the operations of the different economic zones and freeports in accordance with their respective charters. These include the Board of Investments (BOI), Philippine Economic Zone Authority (PEZA), Bases Conversion and Development Authority (BCDA), Subic Bay Metropolitan Authority (SBMA), Clark Development Corporation (CDC), John Hay Management Corporation (JHMC), Poro Point Management Corporation (PPMC), Bataan Technology Park, Inc. (BTPI), Cagayan Economic Zone Authority (CEZA), Zamboanga City Special Economic Zone Authority (ZCSEZA), Phividec Industrial Authority (PIA), Aurora Pacific Economic Zone and Freeport Authority (APECO), Authority of the Freeport Area of Bataan (AFAB), Tourism Infrastructure and Enterprise Zone Authority (TIEZA), and ail other similar authorities that may be created by law in the future;

b. Tax incentives shall refer to fiscal incentives such as those which come in the form of income tax holidays (ITH), exemptions, deductions, credits or exclusions from the tax base, as provided by law, to registered business entities; and

c. Registered business entity shall refer to any individual, partnership, corporation, Philippine branch of a foreign corporation, or other entity incorporated and/or organized and existing under Philippine laws and registered with an IPA.

SEC. 4. Filing of Tax Returns and Submission of Tax Incentives Reports. — All registered business entities are required to file their tax returns and pay their tax liabilities, on or before the deadline as provided under the National Internal Revenue Code (NIRC), as amended, using the electronic system for filing and payment of taxes of the Bureau of Internal Revenue (BIR).

For registered business entities availing of incentives administered by the IPAs, they shall file with their respective IPAs a complete annual tax incentives report of their income-based tax incentives, value-added tax and duty exemptions, deductions, credits or exclusions from the tax base as provided in the charter of the IPA concerned, within thirty (30) days from the statutory deadline for filing of tax returns and payment of taxes.

The IPAs shall, within sixty (60) days from the end of the statutory deadline for filing of the relevant tax returns, submit to the BIR, their respective annual tax incentives reports based on the list of the registered business entities who have filed said tax incentives report.

The details of the tax incentives reports, as provided in the preceding paragraphs, shall be provided in the implementing rules and regulations (IRR) of this Act.

The foregoing provisions shall be without prejudice to the right of the BIR and the Bureau of Customs (BOC) to conduct assessment within the prescribed period provided in the NIRC, as amended, and the Tariff and Customs Code of the Philippines (TCCP), as amended, respectively.

SEC. 5. Monitoring of Tax Incentives. — The BIR and the BOC shall submit to the Department of Finance (DOF), notwithstanding any law to the contrary: (a) the tax and duty incentives of registered business entities as reflected in their filed tax returns and import entries; and (b) actual tax and duty incentives as evaluated and determined by the BIR and the BOC.

The DOF shall maintain a single database for monitoring and analysis of tax incentives granted.

For purposes of monitoring and transparency, the DOF shall submit to the Department of Budget and Management (DBM) the aggregate data on a sectoral and per industry basis of: (1) the amount of tax incentives availed by registered business entities; (2) the estimate claims of tax incentives immediately preceding the current year; (3) the programmed tax incentives for the current year; and (4) the projected tax incentives for the following year. Such information shall be given to the Oversight Committee created under Section 9 of this Act.

The aforesaid data shall be reflected by the DBM in the annual Budget of Expenditures and Sources of Financing (BESF), which shall be known as the Tax Incentives Information (TII) section: Provided, That the TII shall be limited to the aggregate data related to incentives availed of by registered business entities based on the submissions of the DOF and the concerned IPAs, categorized by sector, by IPA and type of incentive.

Nothing in this Act shall be construed to diminish or limit, in whatever manner, the amount of incentives that EPAs may grant pursuant to their charters and existing laws; or to prevent, deter, or delay the promotion and regulation of investments, processing of applications for registrations, and evaluation of entitlement of incentives by IPAs.

SEC. 6. Conduct of Cost-Benefit Analysis on Investment Incentives. — The National Economic and Development Authority (NEDA) is mandated to conduct cost-benefit analysis on the investment incentives to determine the impact of tax incentives on the Philippine economy.

For this purpose, all heads of the IPAs shall submit to the NEDA the aggregate tax incentives, based on the submissions of registered business entities as provided in Section 4 of this Act, and aggregate investment-related data, both on a sectoral or per industry basis, which may include, but not limited to, investment projects, investment cost, actual employment and export earnings.

SEC. 7. Penalties for Noncompliance with Filing and Reportorial Requirements. — Any registered business entity which fails to comply with filing and reportorial requirements with the appropriate IPAs and/or which fails to show proof of filing of tax returns using the electronic system for filing and payment of taxes of the BIB shall be imposed the following penalties:

a. First (1st) violation — payment of a fine amounting to one hundred thousand pesos (P100,000.00);

b. Second (2nd) violation — payment of a fine amounting to five hundred thousand pesos (P500,000.00); and

c. Third (3rd) violation — cancellation of the registration of the registered business entity.

Provided, That if the failure to show such proof is not due to the fault of the registered business entity, the same shall not be a ground for the suspension of the ITH and/or other income-based tax incentives availment.

Any government official or employee who fails without justifiable reason to provide or furnish the required tax incentives report or other data or information as required under this Act shall be penalized, after due process, by a fine equivalent to the official’s or employee’s basic salary for a period of one (1) month to six (6) months or by suspension from government service for not more than one (1) year, or both, in addition to any criminal and administrative penalties imposable under existing laws.

SEC. 8. Funding. — Such amount necessary to carry out the implementation of this Act shall be sourced from the current General Appropriations Act (GAA).

SEC. 9. Joint Congressional Oversight Committee. — A Joint Congressional Oversight Committee, herein referred to as the Oversight Committee, shall be constituted in accordance with the provisions of this Act. The Oversight Committee shall be composed of the respective Chairpersons of the Committees on Ways and Means of the Senate and of the House of Representatives and four (4) additional members from each House, one of whom shall be the Chairperson of the Senate Committee on Trade, Commerce and Entrepreneurship and the Chairperson of the House Committee on Trade and Industry to be designated by the Senate President and the Speaker of the House of Representatives, respectively. The Oversight Committee shall monitor and ensure the proper implementation of this Act.

SEC. 10. Implementing Rules and Regulations. — The Secretaries of the DOF and the Department of Trade and Industry (DTI), in coordination with the NEDA Director-General, Commissioners of the BIR and BOC, and heads of concerned IPAs, shall, within sixty (60) days from the effectivity of this Act, promulgate rules and regulations to faithfully implement the intent and provisions of this Act: Provided, That the failure of the Secretaries of the DOF and DTI to promulgate the rules and regulations shall not prevent the implementation of this Act upon its effectivity.

SEC. 11. Separability Clause. – If any provision of this Act is subsequently declared invalid or unconstitutional, other provisions hereof which are not affected thereby shall remain in full force and effect.

SEC. 12. Repealing Clause. – All other laws, acts, presidential decrees, executive orders, issuances, presidential proclamations, rules and regulations or parts thereof which are contrary to and inconsistent with any provision of this Act are hereby repealed, amended or modified accordingly.

SEC. 13. Effectivity. – This Act shall take effect fifteen (15) days after its complete publication either in the Official Gazette or in at least one (1) newspaper of general circulation.

Approved,

(SDG.) FRANKLIN M. DRILON
President of the Senate

(SGD.) FELICIANO BELMONTE JR.
Speaker of the House
of Representatives

This Act which is a consolidation of House Bill No. 5831 and Senate Bill No. 2669 was finally passed by the House of Representatives and the Senate on October 7, 2015.

(SGD.) OSCAR G. YABES
Secretary of the Senate

(SGD.) MARILYN B. BARUA-YAP
Secretary General
House of Representatives

Approved: DECEMBER 9, 2015

(SGD.) BENIGNO S. AQUINO III
President of the Philippines

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House Bill

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Republic Act No. 10771

Anonymous — Sun, 28 Mar 2021 05:08:38 +0000

Republic Act No. 10771

Anonymous (not verified) Sun, 2021-03-28 13:08

Republic Act No. 10771

Full Title

An Act Promoting the Creation of Green Jobs, Granting Incentives and Appropriating Funds Therefor.

Date of Approval

2016-04-29

Senate Bill No.

S. No. 3092

URL (Congress)

URL (gov.ph)

Official Gazette link

URL (Supreme Court)

URL (Senate)

House Bill No.

H. No. 6100

Digital Resource

Congress

Issuance Category

BUSINESS ENTERPRISES -- ENVIRONMENTAL PROTECTION

Subjects

SUSTAINABLE DEVELOPMENT

PROFESSIONAL REGULATION COMMISSION (PRC)

PHILIPPINE STATISTICS AUTHORITY (PSA)

PHILIPPINE GREEN JOBS ACT OF 2016

NATIONAL GREEN JOBS HUMAN RESOURCE DEVELOPMENT PLAN

Department of Transportation and Communications (DOTC)

ENVIRONMENTAL PROTECTION

Department of Science and Technology (DOST)

TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY (TESDA)

CLIMATE CHANGE COMMISSION (CCC)

DEPARTMENT OF AGRICULTURE (DA)

DEPARTMENT OF ENERGY

Department of Environment and Natural Resources (DENR)

DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT (DILG)

Official Gazette Details

Official Gazette Source

Official Gazette volume 112 number 23 (June 6, 2016) page 3520-3523.

Amendment Note

RA 9729, sec. 5

Short Title

"Philippine Green Jobs Act of 2016"

Legislative Issuance Type

Related to Note

RA 9729, sec. 5

RA 9513

RA 9367

RA 9275

RA 9003

RA 8749

RA 8550

RA 8424

RA 10121

RA 10068

House Bill first in billing

Senate Bill First in Billing

Yes

Body

S. No. 3092 H. No. 6100 ; Phil. Star (May 3, 2016)

[ REPUBLIC ACT NO. 10771, April 29, 2016 ]

AN ACT PROMOTING THE CREATION OF GREEN JOBS, GRANTING INCENTIVES AND APPROPRIATING FUNDS THEREFOR

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

SECTION 1. Short Title. – This Act shall be known as the “Philippine Green Jobs Act of 2016”.

SEC. 2. Declaration of Policy. – It is the declared policy of the State to:

(a) Affirm labor as a primary social economic force in promoting sustainable development;

(b) Afford full protection to labor, local and overseas, organized and unorganized, and promote full and productive employment and equality of employment opportunities for all; and

(c) Promote the rights of the people to a balanced and healthful ecology in accord with the rhythm and harmony of nature.

The State shall identify needed skills, develop training programs, and train and certify workers for jobs in a range of industries that produce goods and render services for the benefit of the environment, conserve natural resources for the future generation, and ensure the sustainable development of the country and its transition into a green economy. In recognition of the participation of individuals and business enterprises in jobs creation, the State shall provide incentives therefor.

SEC. 3. Coverage. – This Act shall apply to all business enterprises unless otherwise provided herein.

SEC. 4. Definition of Terms. – As used in this Act:

(a) Business enterprises refer to establishments engaged in the production, manufacturing, processing, repacking, assembly, or sale of goods and/or services, including service-oriented enterprises. It shall include self-employed or own-account workers, micro, small, and medium enterprises (MSMEs) and community-based business enterprises;

(b) Climate change refers to a change in climate that can be identified by changes in the mean or variability of its properties and that persists for an extended period typically decades or longer, whether due to natural variability or as a result of human activity;

(c) Green jobs refer to employment that contributes to preserving or restoring the quality of the environment, be it in the agriculture, industry or services sector. Specifically, but not exclusively, this include jobs that help to protect ecosystems and biodiversity, reduce energy, materials and water consumption through high efficiency strategies, decarbonize the economy, and minimize or altogether avoid generation of all forms of waste and pollution. Green jobs are decent jobs that are productive, respect the rights of workers, deliver a fair income, provide security in the workplace and social protection for families, and promote social dialogue.

(d) Green economy refers to one which is low-carbon and resource-efficient, and results in the generation of green jobs and in improved human well-being and social equity, while significantly reducing environmental risks and ecological scarcities;

(e) Green goods and services refer to goods and services that benefit the environment or conserve natural resources, and may include research and development, installation and maintenance services;

(f) Green technologies refer to the development and application of products, equipment and systems used to conserve the environment and natural resources; and

(g) Sustainable development refers to development that meets the needs of the present generation without compromising the ability of the future generations to meet their own needs.

SEC. 5. Incentives. – For the purpose of encouraging business enterprises to generate and sustain green jobs as certified by the Climate Change Commission, as provided in Section 6(o) hereof, business enterprises shall enjoy the following incentives:

(a) Special deduction from the taxable income equivalent to fifty percent (50%) of the total expenses for skills training and research development expenses which is over and above the allowable ordinary and necessary business deductions for said expenses under the National Internal Revenue Code of 1997, as amended; and

(b) Tax and duty free importation of capital equipment: Provided, That the capital equipment is actually, directly and exclusively used in the promotion of green jobs of the business enterprise.

Incentives that will be granted under this Act shall be in addition to fiscal and non-fiscal incentives already granted or provided under existing laws, orders, issuances and regulations. Nothing in this Act shall be interpreted or construed to diminish or limit, in whatever manner, the incentives granted or provided under existing laws, orders, issuances and regulations which shall include, but not limited to, Republic Act No. 10121 or the “Philippine Disaster Risk Reduction and Management Act of 2010”; Republic Act No. 10068 or the “Organic Agriculture Act of 2010”; Republic Act No. 9513 or the “Renewable Energy Act of 2008”; Republic Act No. 9367 or the “Biofuels Act of 2006”; Republic Act No. 9275 or the “Philippine Clean Water Act of 2004”; Republic Act No. 9003 or the “Ecological Solid Waste Management Act of 2000”; Republic Act No. 8749 or the “Philippine Clean Air Act of 1999”; and Republic Act No. 8550 or the “Philippine Fisheries Code of 1998”.

SEC. 6. Role of Agencies. –

(a) The Department of Labor and Employment (DOLE) shall, in coordination with other government agencies, formulate a National Green Jobs Human Resource Development Plan on the development, enhancement and utilization of the labor force, both in the private and public sectors. The plan shall have the primary objective of enabling and sustaining the transition into a green economy and the generation of green jobs towards more employment and equal opportunities and the promotion of social justice and workers’ welfare. It shall include programs, projects, and activities pertaining to basic, higher and technical-vocational education and training, database that identifies and links green job opportunities with private and public entities, and information on knowledge and skill requirements of a green economy.

The DOLE, in coordination with the Philippine Statistics Authority (PSA), shall also maintain a database of green careers, professions and skills, as well as a list of emerging business enterprises, which generate and sustain green jobs. It shall facilitate skills training assessment and certification, career advocacy, provide productivity and livelihood training, and extend technical assistance to enterprises to ensure labor law compliance.

(b) The Department of Finance (DOF) shall administer the grant of incentives as discussed in Section 5 of this Act to qualified individuals and business enterprises engaged in registered strategic activities, and shall maintain a database on the same.

(c) The Department of Environment and Natural Resources (DENR) shall establish and maintain a climate change information management system and network as reference in the formulation of strategies and approaches to develop potential green jobs.

(d) The Department of Education (DepED) shall implement faculty, facility and curriculum development for primary and secondary education in support of the knowledge and skills requirement of a green economy.

(e) The Commission on Higher Education (CHED) shall develop and implement curriculum and related standards and instructional materials in support of the green economy.

(f) The Technical Education and Skills Development Authority (TESDA) shall formulate the necessary training regulations for the implementation of skills training, program registration and assessment and certification in support of the requirements for skilled manpower of the green economy.

(g) The National Economic and Development Authority (NEDA) shall ensure the mainstreaming of green jobs concern in development plans.

(h) The Department of Trade and Industry (DTI) shall develop a special business facilitation program for individuals and business enterprises that create green jobs.

(i) The Professional Regulation Commission (PRC) shall encourage the development of qualifications framework that can facilitate the recognition of knowledge, skills, and competencies of professionals working in the green economy.

(j) The Department of Science and Technology (DOST) shall, together with the TESDA, assist the DOLE in analyzing skills, training and re-training needs in relation to the use of green technology that has the potential to create new green occupations and greener jobs, especially in industries or sectors undergoing structural changes due to climate change and greening of the economy. It shall also provide a range of business development support to MSMEs. These may include prototyping or modeling of technologies, conducting assessment to match technological needs and demands, subcontracting business to develop clean technologies, providing technical written guides, procedures as well as instructions and training on clean technology for business.

(k) The Department of Transportation and Communications (DOTC) shall ensure the mainstreaming of green jobs concern in its sectoral development plan and encourage more investments in public transport infrastructure and services to optimize the potential of public transport to foster green growth and job creation. It shall also explore strategies of shifting to more environmentally friendly modes of transport and improving the efficiency of all modes of transportation.

(l) The Department of Tourism (DOT) shall outline sustainable tourism planning and integrated approach for the promotion of job rich sustainable tourism industry.

(m) The Department of Public Works and Highways (DPWH) shall develop and implement programs that promote the importance of green building practices in safeguarding the environment and its role in sustainable economic development.

(n) Any provision in their respective charters to the contrary notwithstanding, government financial institutions (GFIs) shall, in consultation with the Bangko Sentral ng Pilipinas (BSP), provide preferential financial packages to business enterprises that create green jobs.

(o) The Climate Change Commission (CCC), in consultation with concerned agencies, such as the DENR, the DTI, the DOLE, the Department of Agriculture (DA), the Department of Energy. (DOE), the Department of the Interior and Local Government (DILG), and the DOST, shall develop and administer appropriate standards for the assessment and certification of green goods and services, and green technologies and practices for the purpose of regulating the availment of incentives and ensuring green jobs content pursuant to the National Green Jobs Human Resource Development Plan as provided in Section 6(a) hereof.

SEC. 7. Role of the Secretary of Labor and Employment. – The Secretary of Labor and Employment shall be included as an additional member of the Climate Change Commission constituted under Section 5 of Republic Act No. 9729, as amended or the “Climate Change Act of 2009”.

SEC. 8. Appropriations. – The amount necessary to carry out the operation of this Act shall be included in the annual General Appropriations Act.

SEC. 9. Implementing Rules and Regulations. – Within one hundred eighty (180) days from the effectivity of this Act, the Secretary of Labor and Employment, in coordination with concerned agencies as may be deemed necessary, shall formulate the necessary rules and regulations to implement the provisions of this Act.

SEC. 10. Separability Clause. – Should any provision of this Act be declared unconstitutional, the remainder thereof not otherwise affected shall remain in full force and effect.

SEC. 11. Repealing Clause. – Section 5 of Republic Act No. 9729, as amended or the “Climate Change Act of 2009”, is deemed amended or modified by Section 7 of this Act. All other existing laws, presidential decrees, executive orders, proclamations or administrative regulations that are inconsistent with the provisions of this Act are hereby repealed, amended or modified accordingly.

SEC. 12. Effectivity. – This Act shall take effect fifteen (15) days following the completion of its publication in the Official Gazette or in two (2) newspapers of general circulation.

Approved,

(Sgd.) FELICIANO BELMONTE JR.
Speaker of the House of Representatives

(Sgd.) FRANKLIN M. DRILON
President of the Senate

Senate Bill No. 3092, which was approved by the Senate on February 1, 2016, was adopted as an amendment to House Bill No. 6100 by the House of Representatives on February 2, 2016.

(Sgd.) MARILYN B. BARUA-YAP
Secretary General
House of Representatives

(Sgd.) OSCAR G. YABES
Secretary of the Senate

Approved: APR 29 2016

(Sgd.) BENIGNO S. AQUINO III

Senate Bill First in Billing

Senate Bill

S. No. 3092

House Bill

H. No. 6100

By Request

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Bill Note

Legislative History

Entitled:

AN ACT PROMOTING THE CREATION OF GREEN JOBS, GRANTING INCENTIVES AND APPROPRIATING FUNDS THEREFOR

[ THIRD REGULAR SESSION, 16TH CONGRESS ]

[ 2016 ]

1/21/2016 Prepared and submitted jointly by the Committee(s) on LABOR, EMPLOYMENT AND HUMAN RESOURCES DEVELOPMENT, ENVIRONMENT AND NATURAL RESOURCES, WAYS AND MEANS and FINANCE with Senator(s) JINGGOY P. EJERCITO-ESTRADA, JUAN EDGARDO "SONNY" M. ANGARA and LOREN B. LEGARDA as author(s) per Committee Report No. 360, recommending its approval in substitution of SBNos. 2315 and 2893, taking into consideration HBN-6100;

1/25/2016 Committee Report Calendared for Ordinary Business;

1/25/2016 Sponsor: Senator JUAN EDGARDO "SONNY" M. ANGARA;

1/25/2016 Transferred from the Calendar for Ordinary Business to the Calendar for Special Order;

1/25/2016 Sponsorship speech of Senator JUAN EDGARDO "SONNY" M. ANGARA;

1/25/2016 Inquiry of Senator FRANKLIN M. DRILON;

1/27/2016 Letter of Senator CYNTHIA A. VILLAR dated January 25, 2016, requesting that she be made coauthor of SBN-3092, received by the LBIS;

1/27/2016 Period of interpellation closed;

1/27/2016 Period of committee amendments closed;

1/27/2016 Period of individual amendments;

1/27/2016 Period of individual amendments closed;

1/27/2016 Approved on Second Reading with Amendments;

1/28/2016 Printed Copies were distributed to the Senators;

2/1/2016 Approved on Third Reading;

2/1/2016 In favor: (16) JUAN EDGARDO "SONNY" M. ANGARA, PAOLO BENIGNO "BAM" AQUINO IV, MARIA LOURDES NANCY S. BINAY, PIA S. CAYETANO, FRANKLIN M. DRILON, JOSEPH VICTOR G. EJERCITO, JUAN PONCE ENRILE, FRANCIS "CHIZ" G. ESCUDERO, TEOFISTO "TG" GUINGONA III, GREGORIO B. HONASAN II, LOREN B. LEGARDA, AQUILINO KOKO III L. PIMENTEL, GRACE L. POE, RALPH G. RECTO, VICENTE C. SOTTO III and CYNTHIA A. VILLAR;

2/1/2016 Against: N o n e ;

2/1/2016 Abstention: N o n e ;

2/2/2016 Sent to the House of Representatives requesting for concurrence;

2/4/2016 House of Representatives adopted SBN-3092 as an amendment to HBN-6100 on February 2, 2016;

3/29/2016 Enrolled copies of SBN-3092 which was adopted as an amendment to HBN-6100, received by the Senate already signed by the Speaker and the Secretary General of the House of Representatives;

3/9/2016 Enrolled copies of SBN-3092 which was adopted as an amendment to HBN-6100, sent to the House of Representatives for the signature of the Speaker and the Secretary General of the House of Representatives;

3/31/2016 Enrolled copies of SBN-3092 which was adopted as an amendment to HBN-6100, sent to the Office of the President of the Philippines for the signature and approval of His Excellency, President Benigno S. Aquino III;

5/30/2016 Approved and signed into law, in consolidation with HBN-6100, by the President of the Philippines, His Excellency President Benigno S. Aquino III on April 29, 2016 and became

5/30/2016 REPUBLIC ACT NO. 10771

(Pursuant to paragraph g, Sec. 7, Rule V of the Rules of the Senate, R.A.No. 10771 (SBN-3092/HBN-6100) with pertinent documents transmitted to the Legislative Records and Archives Service for safekeeping and preservation on May 24, 2016)

(Prepared by the INDEXING, MONITORING AND LIS SECTION, LEGISLATIVE BILLS AND INDEX SERVICE)

Committee Report Senate Link

View Committee Report

View PDF link of Committee Report no. 360

Committee Report No.

360

Legislative History

View Legislative History in Senate website

Floor Activity

View Floor Activity in Senate website

Committee Referral

View Committee Referral in Senate website

Republic Act No. 10863

Anonymous — Sun, 28 Mar 2021 05:08:51 +0000

Republic Act No. 10863

Anonymous (not verified) Sun, 2021-03-28 13:08

Republic Act No. 10863

Full Title

An act modernizing the Customs and Tariff Administration.

Date of Approval

2016-05-30

Senate Bill No.

S. No. 2968

URL (Congress)

URL (Supreme Court)

URL (Senate)

House Bill No.

H. No. 5525

Congress

Issuance Category

ADVANCE CUSTOMS CLEARANCE AND CONTROL PROGRAM

Subjects

WCO SUPPLY CHAIN MANAGEMENT GUIDELINES

TARIFF COMMISSION

TARIFF

SMUGGLING

REVISED KYOTO CONVENTION (RKC)

PORTS OF ENTRY

OVERSEAS FILIPINO WORKERS (OFW)

IMPORTATION OF EDUCATIONAL, SCIENTIFIC AND CULTURAL MATERIALS (IAESCM)

IMPORTS -- LICENSES

FREE PORTS AND ZONES

FRAMEWORK OF STANDARDS TO SECURE AND FACILITATE GLOBAL TRADE

FOREIGN TRADE REGULATION

WORLD CUSTOMS ORGANIZATION (WCO)

BUREAU OF CUSTOMS (BOC)

BUREAU OF INTERNAL REVENUE (BIR)

CUSTOMS ADMINISTRATION

CUSTOMS BROKER

CUSTOMS DISTRICTS

CUSTOMS MODERNIZATION AND TARIFF ACT

CUSTOMS OFFICERS

EXPORTS -- LICENSES

FOREIGN TRADE REGULATI

Short Title

Customs Modernization and Tariff Act (CMTA)

Legislative Issuance Type

Related to Note

RA 9993

RA 9728

RA 9490

RA 9400

RA 9280

RA 8800

RA 8792

RA 8752

RA 8751

RA 8424

RA 7922

RA 7916

RA 7903

RA 7227

RA 6969

RA 6135

RA 5186

RA 10668

PD 1464, secs. 104 & 514

EO 292, bk. V, T. I, subT. A., s1987

Repeal Note

PD 1853

PD 1464

Body

115 OG No. 35, 9581 (September 2, 2019)

[ REPUBLIC ACT NO. 11346, July 25, 2019 ]

AN ACT INCREASING THE EXCISE TAX ON TOBACCO PRODUCTS, IMPOSING EXCISE TAX ON HEATED TOBACCO PRODUCRTS AND VAPOR PRODUCTS, INCREASING THE PENALTIES FOR VIOLATIONS OF PROVISIONS ON ARTICLES SUBJECT TO EXCISE TAX, AND EARMARKING A PORTION OF THE TOTAL EXCISE TAX COLLECTION FROM SUGAR-SWEETENED BEVERAGES, ALCOHOL, TOBACCO, HEATED TOBACCO AND VAPOR PRODUCTS FOR UNIVERSAL HEALTH CARE, AMENDING FOR THIS PURPOSE SECTIONS 144, 145, 146, 147, 152, 164, 260, 262, 263, 265, 388 AND 289, REPEALING SECTION 288 (B) AND 288 (C), AND CREATING NEW SECTIONS 263-A, 265-B, AND 288-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED BY REPUBLIC ACT NO. 10963, AND FOR OTHER PURPOSES

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:SECTION 1. The title of Chapter IV, Title VI of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows:"CHAPTER IV - EXCISE TAX ON TOBACCO PRODUCTS, HEATED TOBACCO PRODUCTS, AND VAPOR PRODUCTS"SEC. 2. Section 144 of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows:"SEC. 144. (A) tobacco Products. - x x x"x x x"(B) Heated Tobacco Products. - There shall be levied, assessed and collected on heated tobacco products an excise tax at the rate prescribed below:"(1) Ten pesos (P10,00) per pack of twenty (20) units or packaging combinations of not more than twenty (20) units effective on January 1, 2020."(2) The rate of tax imposed under the Subsection shall be increased by five percent (5%) every year effective on January 1, 2021, through revenue regulations issued by the Secretary of Finance."Heated tobacco products shall only be packed in twenties and other packaging combinations of not more than twenty (20) units."No heated tobacco products manufactured in the Philippines and produced for export shall be removed from their place of manufacture or exported without posting of an export bond equivalent to the amount of the excise tax due thereon if sold domestically: Provided, however, That heated tobacco products for export may be transferred from the place of manufacture to a bonded facility, upon posting of a transfer bond, prior to export."Heated tobacco products imported into the Philippines and destined for foreign countries shall not be allowed entry without posting a bond equivalent to the amount of customs duty, excise and value-added taxes due thereon if sold domestically."Manufacturers, distributors, and importers of heated tobacco products shall, within thirty (30) days from the effectivity of this Act, and within the first five (5) days of every month thereafter, submit to the Commissioner a sworn statement of the volume of sales of each particular brand of heated tobacco products sold for the three-month period immediately preceding."Any manufacturer, distributor or importer who, in violation of this Section, misdeclares or misrepresents in his or its sworn statement herein required any pertinent data or information shall, upon final findings by the Commissioner that the violation was committed, be penalized by a summary cancellation or withdrawal of his/her or its permit to engage in business as manufacturer, distributor, or importer of heated tobacco products."Any corporation, association or partnership liable for any of the acts or omissions in violation of this Section shall be fined treble the amount of deficiency taxes, surcharges and interest which may be assessed pursuant to this Section."Any person liable for any of the acts or omissions prohibited under this Section shall be criminally liable and penalized under Section 254 of this Code. Any person who willfully aids or abets in the commission of any such act or omission shall be criminally liable in the same manner as the principal."If the offender is not a citizen of the Philippines, he/she shall be deported immediately after serving the sentence without further proceedings for deportation."The sale and distribution or transfer of heated tobacco products by any person to minors; purchasing or otherwise receiving heated tobacco products from a minor; and the sale, purchase, and use of heated tobacco products by minors, shall be prohibited. "Minor' refers to any person below eighteen (18) years old. Any violations of this provision shall be punishable with the same penalties provided for in Republic Act No. 9211, otherwise known as the "Tobacco Regulation Act of 2003.""It shall not be a defense for the person selling or distributing that he/she did not know or was not aware of the real age of the minor. Neither shall it be a defense that he/she did not know nor had any reason to believe that the product was for the consumption of the minor to whom it was sold."Unit packets and any outside wrapping og heated tobacco products and other similar products shall carry a health warning compliant with Republic Act No. 10643, otherwise known as "The Graphic Health Warnings Law.""Manufacturers and importers are given a period of one (1) year from the effectivity of this Act to comply therewith."Eighteen (18) months after the effectivity of this Act, no person or legal entity shall sell or commercially distribute or display any heated tobacco products without ensuring that the labels and packages, as well as any other container used in displaying the said products meet the requirements under this Act. "Any violation of the foregoing provisions on health warnings shall be punishable with the same penalties provided for in Republic Act No. 10643, otherwise known as "The Graphic Health Warnings Law"."(C) Vapor Products. - There shall be levied, assessed and collected on vapor products an excise tax at the rates prescribed below:"(1) Effective on January 1, 2020, individual cartridge, refill, pod, or container of vapor products containing liquid solutions or gel sold in the following quantities:

QUANTITY	EXCISE TAX
0.00 ml to 10.00 ml	Ten pesos (P10.00)
10.01 ml to 20.00 ml	Twenty pesos (P20.00)
20.01 to 30.00 ml	Thirty pesos (P30.00)
30.01 to 40.00 ml	Forty pesos (P40.00)
40.01 to 50.00 ml	Fifty pesos (P50.00)
More than 50.00 ml	Fifty pesos (P50.00) plus Ten pesos (P10.00) for very additional 10.00 ml

"(2) The rates of tax imposed under this Subsection shall be increased by five percent (5%) every year effective on January 1, 2021, through revenue regulations issued by the Secretary of Finance."Manufacturers, distributors, and importers of vapor products shall be required to indicate on the package the actual volume in milliliters of the liquid solutions and gels."No vapor products manufactured in the Philippines and produced for export shall be removed from their place of manufacture or exported without posting an export bond equivalent to the amount of the excise tax due thereon if sold domestically: Provided, however, That vapor products for export may be transferred from the place of manufacture to a bonded facility, upon posting of a transfer bond, prior to export."Vapor products imported into the Philippines and destined for foreign countries shall not be allowed entry without posting a bond equivalent to the amount of customs duty, excise and value-added taxes due thereon if sold domestically."Manufacturers, distributors, and importers of vapor products shall, within thirty (30) days from the effectivity of this Act, and within the first five (5) days of every month thereafter, submit to the Commissioners a sworn statement of the volume of sales for particular brand of vapor products sold for the three-month period immediately preceding."Any manufacturer, distributor, or importer who, in violation of this Section, misdeclares or misrepresents in his/her or its sworn statement herein required any pertinent data or information shall, upon final findings by the Commissioner that the violation was committed, be penalized by a summary cancellation or withdrawal of his/her or its permit to engage in business as manufacturer, distributor, or importer of vapor products."Any corporation, association or partnership liable for any of the acts or omissions in violation of this Section shall be fined treble the amount of deficiency taxes, surcharges and interest which may be assessed pursuant to this Section."Any person liable for any of the acts or omissions prohibited under this Section shall be criminally liable and penalized under Section 254 of this Code. Any person who willfully aids or abets in the commission of any such act or omission shall be criminally liable in the same manner as the principal."If the offender is not a citizen of the Philippines, he/she shall be deported immediately after serving the sentence, without further proceedings for deportation."The sale and distribution, or transfer of vapor products by any person to minors, purchasing, or otherwise receiving vapor products from a minor; and the sale, purchase, and use of vapor products by minors, shall be prohibited. 'Minor' refers to any person below eighteen (18) years old. Any violation of this provision shall be punishable with the same penalties provided for in Republic Act 9211, otherwise known as the "Tobacco Regulation Act of 2003.""It shall not be a defense for the person selling or distributing that he/she did not know or was not aware of the real age of the minor. Neither shall it be a defense that he/she did not know nor had any reason to believe that the product was the consumption of the minor to whom it was sold."Unit packets and any outside wrapping of vapor products and other similar products shall carry a health warning compliant with Republic Act No. 10643, otherwise known as "The Graphic Health Warning Law."Manufacturers and importers are given a period of one (1) year from the effectivity of this Act to comply therewith."Eighteen (18) months after the effectivity of this Act, no person or legal entity shall sell or commercially distribute or display any vapor product within ensuring that the labels and packages, as well as any other container used in displaying the said products meet the requirements under this Act."Any violation of the foregoing provisions on health warning shall be punishable with the same penalties provided for in Republic Act No. 10643, otherwise known as :The Graphic Health Warnings Law.""Notwithstanding the provisions of this Act on heated tobacco products and vapor products, this Act acknowledge the need for further scientific evidences on the health impact of these products."SEC. 3. Section 145 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 10963, is hereby further amended, to read as follows:"SEC. 145. Cigars and Cigarettes. - "(A) Cigars. - There shall be levied, assessed and collected on cigars an excise tax in accordance with the following schedule:"(1) Effective on January 1, 2013"(a) An ad valorem tax equivalent to twenty percent (20%) of the net retail price (excluding the excise tax and the value-added tax) per cigar; and"(b) In addition to the ad valorem tax herein imposed, a specific tax of Five pesos (P5.00) per cigar."(2) In addition to the ad valorem tax herein imposed, the specific tax rate of Five pesos (P5.00) imposed under this Subsection shall be increased by five percent (5%) effective on January 1, 2024 through revenue regulations issued by the Secretary of Finance."'Net retail price' shall mean the price at which the cigar is sold on retail in at least five (5) major supermarkets in Metro Manila (for brands of cigar marketed nationally), excluding the amount intended to cover the applicable excise tax and the value-added tax. For cigars which are marketed only outside Metro Manila, the 'net retail price' shall mean the price at which the cigar is sold in at least five (5) major supermarkets in the region excluding the amount intended to cover the applicable excise tax and the value-added tax. This shall be provided bythe manufacturer or importer through a sworn statement and shall be validated by the Bureau of Internal Revenue (BIR) through a price survey."Major supermarkets, as contemplated under this Act, shall be those with the highest annual gross sales in Metro Manila or the region, as the case may be, as determined by the BIR, and shall exclude retail outlets or kiosks, convenience or sari-sari stores, and others of a similar nature: Provided, That no two (2) supermarkets in the list to be surveyed are affiliated and/or branches of each other: Provided, finally, That in case a particular cigar is not sold in major supermarkets, the price survey can be conducted in retail outlets where said cigar is sold in Metro Manila or the region, as the case may be, upon determination of the Commissioner of Internal Revenue."The net retail price shall be validated by the BIR through a biannual price survey under oath."The methodology and all pertinent documents used in the conduct of the latest price survey shall be submitted to the Congressional Oversight Committee on the Comprehensive Tax Reform Program created under Republic Act No. 8240."(B) Cigarettes Packed by Hand. - There shall be levied, assessed and collected on cigarettes packed by hand an excise tax based on the following schedules:"Effective on January 1, 2020, Forty-five pesos (P45.00) per pack;"Effective on January 1, 2021, Fifty pesos (P50.00) per pack;"Effective on January 1, 2022, Fifty-five pesos (P55.00) per pack;"Effective on January 1, 2023, Sixty pesos (P60.00) per pack;"The rates of tax imposed under this Subsection shall be increased by five percent (5%) every year effective on January 1, 2024, through revenue regulations issued by the Secretary of Finance."Duly registered cigarettes packed by hand shall only be packed in twenties and other packaging combinations of not more than twenty (20)."'Cigarettes packed by hand' shall refer to the manner of packaging of cigarette sticks using an individual person's hands and not through any other means such as a mechanical device, machine or equipment."(C) Cigarettes Packed by Machine. - There shall be levied, assessed and collected on cigarettes packed by machine a tax at the rates prescribed below:"Effective on January 1, 2020, Forty-five (P45.00) per pack;"Effective on January 1, 2021, Fifty pesos (P50.00) per pack;"Effective on January 1, 2022, Fifty-five pesos (P55.00) per pack;"Effective on January 1, 2023, Sixty pesos (P60.00) per pack;"The rates of tax imposed under this Subsection shall be increased by five percent (5%) every year effective on January 1, 2024, through revenue regulations issued by the Secretary of Finance."Duly registered cigarettes packed by machine shall only packed in twenties and other packaging combinations of not more than twenty (20)."Understatement of the suggested net retail price by as much as fifteen percent (15%) of the actual net retail price shall render the manufacturer or importer liable for additional excise tax equivalent to the tax due and differences between the understated suggested net retail price and the actual net retail price."No tobacco products manufactured in the Philippines and produced for export shall be removed from their place of manufacture or exported without posting of an export bond equivalent to the amount of the excise tax due thereon if sold domestically: Provided, however, That tobacco products for export may be transferred from the place of manufacture to a bonded facility, upon posting of a transfer bond, prior to export."Tobacco products imported into the Philippines and destined for foreign countries shall not be allowed entry without posting a bond equivalent to the amount of customs duty, excise and value-added taxes due thereon if sold domestically."Manufacturers and importers of cigars and cigarettes shall, within thirty (30) days from the effectivity of this Act and within the first five (5) days of every month thereafter, submit to the Commission a a sworn statement of the volume of sales and removals for cigars and/or cigarettes for the three-month period immediately preceding."Any manufacturer or importer who, in violation of this Section, misdeclares or misrepresents in his/her or its sworn statement herein required any pertinent data or information shall, upon final findings by the Commissioner that the violation was committed, be penalized by a summary cancellation or withdrawal of his/her or its permit to engage in business as manufacturer or importer of cigars or cigarettes."Any corporation, association or partnership liable for any of the acts or omissions in violation of tis Section shall be fined treble the aggregate amount of deficiency taxes, surcharges and interest which may be assessed pursuant to this Section."Selling of tobacco products at a price lower than the combined excise and value-added taxes imposed under the law shall be prohibited. The seller of such products shall be punished with a fine of not less than ten (10) times the amount of excise plus value-added taxes due but not less than Two hundred thousand pesos (P200,000.00) nor more than Five hundred thousand pesos (500,000.00), and imprisonment of not less than four (4) years but not more than six (6) years."The BIR is mandated to issue a revenue regulation prescribing the cigarette floor price or the minimum cigarette price taking into account the sum of the excise and value-added taxes as provided herein."Any person liable for any of the acts or omissions prohibited under this Section shall be criminally liable and penalized under Section 254 of this Code. Any person who willfully aids or abets in the commission of any such act or omission shall be criminally liable in the same manner as the principal."If the offender is not a citizen of the Philippines, he/she shall be deported immediately after serving the sentence, without further proceedings for deportation."SEC. 4. Section 146 of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows:"SEC. 146. Inspection Fee. - For inspection made in accordance with this Chapter, there shall be collected a fee of Fifty centavos (P0.50) for each thousand cigars or fraction thereof; Ten centavos (P0.10) for each thousand cigarettes or fraction thereof; Ten centavos (P0.10) for each thousand unit of heated tobacco products; One centavo (P0.01) for each milliliter of liquid used in vapor products; Two centavos (P0.02) for each kilogram of leaf tobacco or fraction thereof; and Three centavos (P0.03) for each kilogram or fraction thereof, of scrap and other manufactured tobacco."x x x."SEC. 5. Section 147 of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows:"SEC. 147. Definition of Terms. - When used herein and in statements or official forms prescribed hereunder, the following terms shall have the meaning indicated:"(a) 'Cigars' means all rolls of tobacco or any substitute thereof, wrapped in leaf tobacco that are consumed via combustion of the tobacco."(b) 'Cigarette; mean all rolls of finely-cut leaf tobacco, or any substitute therefor, wrapped in paper or in any other material that are consumed via combustion of the tobacco."(c) 'Wholesale price' shall mean the amount of money or price paid for cigars or cigarettes purchased for the purpose of resale, regardless or quantity."(d) 'Retail price' shall mean the amount of money or price which an ultimate consumer or end-user pays for cigars or cigarettes purchased."(e) 'Heated tobacco products' refer to tobacco products that may be consumed through heating tobacco, either electrically or through other means sufficiently to release an aerosol that can be inhaled, without burning or any combustion of the tobacco. Heated tobacco products include liquid solutions and gels that are part of the product and are heated to generate an aerosol."(f) 'Vapor products' shall mean any liquid solution or gel which contains nicotine that transforms into an aerosol without combustion through the employment of a mechanical heating element, battery of circuit that can be used to heat such solution or gel, and includes but is not limited to, a cartridge, a tank, and the device without a cartridge or tank. It is commonly known as 'e-liquids' for 'e-cigarettes'. It also includes electronic nicotine and non-nicotine delivery systems (ENDS/ENNDS) which are combinations of non-tobacco containing a e-liquids or refills which contain up to sixty-five milligrams per milliliter (65mg/ml) of nicotine in the e-liquid or refill and an electronic delivery device to product an aerosol, mist or vapor that users inhale by mimicking the act of smoking."SEC. 6. Section 152 of the National Internal Revenue Code of 1997, as amended, is hereby amended to read as follows:"SEC. 152. Extent of Supervision Over Establishments Producing Taxable Output. - The BIR has authority to supervise establishments where articles subject to excise tax are made or kept. The Secretary of Finance shall prescribe rules and regulations in which the process of production shall be conducted insofar as may be necessary to secure a sanitary output and to safeguard revenue, such rules and regulations to safeguard revenue may allow the appointment of third parties to monitor production and removal processes and volumes, and the exclusion of exciseable goods from duty-free barter transactions."SEC. 7. Section 164 of the National Internal Revenue Code of 1997, as amended, is hereby amended to read as follows:"SEC. 164. Information to be Given by Manufacturers, Importers, Indentors and Wholesalers of any Apparatus or Mechanical Contrivance Specially for the Manufacture of Articles Subject to Excise Tax and Importers, Indentors, Manufacturers or Sellers of Cigarette Paper in Bobbins, Cigarette Tipping Paper or Cigarette Filter Tips. - Manufacturers, indentors, wholesalers and importers of any apparatus or mechanical contrivance specially for the manufacture of articles subject to tax shall, before any such apparatus or mechanical contrivance is removed from the place of manufacture or from the customs house, give written information to the Commissioner as to the nature and capacity of the same, the time when it is to be removed, and the place for which it is destined, as well as the name of the person by whom it is to be used; and such apparatus or mechanical contrivance shall not be set ip nor dismantled or transferred without a permit in writing from the Commissioner."A written permit from the Commissioner for importing, manufacturing or selling of apparatus or mechanical contrivance specially for the manufacture of articles subject to excise tax, cigarette paper in bobbins or rolls, cigarette tipping paper or cigarette filter tips is required before any person shall engage in the importation manufacture or sale of the said articles. No permit to sell said articles shall be granted unless the name and address of the prospective buyer is first submitted to the Commissioner and approved by him/her. Records, showing the stock of the said articles and the disposal thereof of sale of persons with their respective addresses as approved by the Commissioner, shall be kept by the seller, and records, showing stock of said articles and consumption thereof, shall be kept by the buyer, subject to inspection by internal revenue officers."SEC. 8. Section 260 of the National Internal Revenue Code of 1997, as amended, is hereby amended to read as follows:"SEC. 260. Unlawful Possession of Cigarette Paper in Bobbins or Rolls Etc. - It shall be unlawful for any person to have in his possession cigarette paper in bobbins or rolls, cigarette tipping paper or cigarette filter tips, without the corresponding authority therefor issued by the Commissioner. Any person, importer, manufacturer of cigar and cigarette, who has been found guilty under this Section, shall, upon conviction for each act or omission, be punished by a fine of not less than One million five hundred thousand pesos (P1,500,000.00) but not more than Fifteen million pesos (P15,000,000.00) and imprisonment for a term of not less than six (6) years and one (1) day but not ,ore than twelve (12) years."SEC. 9. Section 262 of the National Internal Revenue Code of 1997, as amended, is hereby amended to read as follows:"SEC. 262. Shipment or Removal of Liquor or Tobacco Products Under False Name or Brand or as an Imitation of any Existing or Otherwise Known Products Name or Brand. - Any person who ships, transports or removes spirituous, compounded or fermented liquors, wines or any manufactured products of tobacco under any other than the proper name or brand known to the trade as designating the kind and quality of the contents of the cask, bottle or package containing the same or as an imitation of any existing or otherwise known product name or brand or causes such act to be done, shall, upon conviction for each act or omission, be punished by a fine of not less than One million five hundred thousand pesos (P1,500,000.00) but not more than Fifteen million pesos (P15,000,000.00) and imprisonment of not less than six (6) years and one (1) day but not more than twelve (12) years."SEC. 10. Section 263 of the National Internal Revenue Code of 1997, as amended, is hereby amended to read as follows:"SEC. 263. Unlawful Possession or Removal of Articles Subject to Excise Tax Without Payment of the Tax. - Any person who owns and/or is found in possession of imported articles subject to excise tax, the tax on which has not been paid in accordance with law, or any person who owns and/or is found in possession of imported tax-exempt articles other than those to whom they are legally issued shall be punished by:"(a) A fine of not less than One hundred thousand pesos (P100,000.00) but not more than Two hundred thousand pesos (P200,000.00) and imprisonment of not less than sixty (60) days but not more than one hundred (100) days if the appraised value, to be determined in the manner prescribed in Republic Act No. 10863, otherwise known as the 'Customs Modernization and Tariff Act (CMTA),' including duties and taxes, of the articles does not exceed Two hundred fifty thousand pesos (P250,000.00): Provided, That if the appraised value, including duties and taxes, does not exceed Ten thousand pesos (P10,000.00), the penalty shall only be a fine in the amount of Twelve thousand pesos (P12,000.00)."(b) A fine of not less than One million pesos (P1,000,000.00) but not more than Two million pesos (P2,000,000.00) and imprisonment of not less than two (2) years but not more than four (4) years if the appraised value, to be determined in the manner prescribed in Republic Act No. 10863, otherwise known as the "Customs Modernization and Tariff Act (CMTA)', including duties and taxes, of the articles exceeds Two hundred fifty thousand pesos (P250,000.00) but does not exceed Five hundred thousand pesos (P500,000.00);"(c) A fine of not less than Three million pesos (P3,000,000.00) but not more than Four million pesos (P4,000,000.00) and imprisonment of not less than four (4) years but not more than six (6) years, if the appraised value, to be determined in the manner prescribed in Republic Act No. 10863, otherwise known as the 'Customs Modernization and Tariff Act (CMTA)', including duties and taxes of the articles is more than Five hundred thousand pesos (P500,000.00) but does not exceed One million pesos (P1,000,000.00)'"(d) A fine of not less than Ten million pesos (P10,000,000.00) but not more than Twenty million pesos (P20,000,000.00) and imprisonment of not less than ten (10) years but not more than twelve (12) years, if the appraised value, to be determined in the manner prescribed in Republic Act No. 10863, otherwise known as the 'Customs Modernization and Tariff Act (CMTA)', including duties and taxes, of the articles exceeds One million pesos (P1,000,000.00);"Any person who is found in possession of locally manufactured articles subject to excise tax, the tax on which has not been paid in accordance with law, or any person who is found in possession of such articles which are exempt from excise tax other than those to whom the same is lawfully issued shall shall be punished with a fine of not less than ten (10) times the amount of excise tax due on the articles found but not less than One million pesos (P1,000,000.00) and imprisonment of not less than five (5) years but not more than eight (8) years."Any manufacturer, importer, owner or person in charge of any article subject to excise tax who removes or allows or causes the unlawful removal of any such articles from the place of production or bonded warehouse, upon which the excise tax has not been paid at the time and in the manner required, and any person who knowingly aids or abets in the removal of such articles as aforesaid, or conceals the same after illegal removal shall, for the first offense, be punished with a fine of not less than ten (10) times the amount of excise tax due on the articles but not less than Fifty million pesos (P50,000,000.00) and imprisonment of not less than five (5) years but not more than eight (8) years."The mere unexplained possession of articles subject to excise tax, tax on which has not been paid in accordance with law, shall be punishable under this Section."SEC. 11. A new section designated as Section 263-A under Chapter II, Title X of the National Internal Revenue Code of 1997, as amended, is hereby inserted and shall inserted and shall be read as follows:

"SEC. 263-A. Selling of Heated Tobacco Products and Vapor Products at a Price Lower Than the Combined Excise and Value-Added Taxes. - Any person who sells heated tobacco products and vapor products at a price lower than the combined excise and value-added taxes shall be punished with a fine of ten (10) times the amount of excise tax plus value-added tax but not less than One hundred thousand pesos (P100,000.00), and imprisonment of not less than two (2) years but not more than four (4) years.

"If there is a question on whether a nicotine product is a heated tobacco product or vapor product for purposes of taxation under this Section, the proper tax classification thereof of shall be resolved through revenue regulations issued by the Secretary of Finance."

SEC. 12. Section 265 of the National Internal Revenue Code of 1997, as amended by Republic Act No. 10963, is hereby further amended to read as follows:

"SEC. 265. Offenses Relating to Stamps. - Any person who commits any of the acts enumerated hereunder shall, upon conviction thereof, be punished by a fine of less than Ten million pesos (P10,000,000.00) but not more than Five hundred million pesos (P500,000.00) and imprisonment of not less than five (5) years but not more than eight (8) years:

"(a) Making, important, selling, using or possessing without express authority from the Commissioner, any die for printing or making stamps, labels, tags or playing cards;

"(b) Reusing previously affixed stamps, erasing the cancellation marks of any stamp previously used, or altering the written figures or letters or cancellation marks on internal revenue stamps;

"(c) Possessing false, counterfeit, restored or altered stamps, labels, or tags or causing the commission of any such offense by another;

"(d) Selling or offering for sale any box or package containing articles subject to exercise tax with false, spurious or counterfeit stamps or labels or selling from any such fraudulent box, package or container as a aforementioned; or

"(e) Giving away or accepting from another, or selling, buying or using containers on which the stamps are not completely destroyed.

"Provided, That the cumulative possession of false/counterfeit/recycled tax stamps in excess of the amount of Fifty million pesos (P50,000,000.00) shall be punishable by a fine of Five hundred million pesos (P500,000,000.00) or up to ten (10) times the value of the illegal stamps seized, whichever is higher, and imprisonment of not less than ten (10) years but not more than fifteen (15) years.

"Provided, finally, That if the cumulative value of false/counterfeit/recycled tax stamps does not exceed Ten thousand pesos (P10,000.00), the penalty shall only be a fine in the amount of Twelve thousand pesos (P12,000.00)."

SEC. 13. A new section designated as Section 265-B under Chapter II, Title X of the National Internal Revenue Code of 1997, as amended, is hereby inserted and shall be read as follows:

"SEC. 265-B. Violations Committed by Manufacturers, Importers, Indentors, and Wholesalers of Any Apparatus or Mechanical Contrivance Specially for the Manufacture of Articles Subject to Excise Tax and Importers, Indentors, Manufacturers or Sellers of Cigarette Paper in Bobbins, Cigarette Tipping Paper or Cigarette Filter Tips. - Any violation of Section 164 of this Code, including mere possession of any apparatus or mechanical contrivance for the manufacture of cigarettes, cigarette paper, or cigarette tipping paper, for which no permit was obtained from the Commissioner shall be punishable with a fine of not less than Fifteen million pesos (P15,000,000.00) but not more than Fifty million pesos (P50,000,000.00) and imprisonment of not less than twelve (12) years but not more than twenty (20) years."

SEC. 14. A new section designated as Section 288-A under Chapter II, Title XI of the National Internal Revenue Code of 1997, as amended, is hereby inserted and shall be read as follows:

"SEC. 288-A. Disposition of Revenues from Excise Taxes on Sugar-Sweetened Beverages, Alcohol, Tobacco Products, Heated Tobacco Products, and Vapor Products. -

"(A) Revenues from Excise tax on Sugar-Sweetened beverages from Republic Act No. 10963. - The provisions of existing laws to the contrary notwithstanding, fufty percent (50%) of the total revenue collected from the excise tax on sugar-sweetened beverages shall be allocated and used exclusively in the following manner:

"(1) Eighty percent (80%) to the Philippine Health Insurance Corporation (PhilHealth) for the implementation of Republic Act No. 11223, otherwise known as the "Universal Health Care Act of 2019; and

"(2) Twenty percent (20%) shall be allocated nationwide, based on political and district subdivisions, for medical assistance, the Health Facilities Enhancement Program (HFEP), the annual requirements of which shall be determined by the Department of Health (DOH).

"(B) Revenues from Excise Tax on Alcohol Products. - The provisions of existing laws to the contrary notwithstanding fifty percent (50%) of the total revenues collected from the excise tax on alcohol products shall be allocated and used exclusively in the following manner:

"(1) Eighty percent (80%) to PhilHealth for the implementation of Republic Act No. 11223, otherwise known as the "Universal Health Care Act of 2019; and

"(C) Revenue from Excise Tax on Tobacco Products. - The provisions of existing laws to the contrary notwithstanding, the total revenues collected from the excise tax on tobacco products shall be distributed in the following manner:

"(1) An annual amount equivalent to five percent (5%) of the revenue collection from excise tax on tobacco products, but not exceeding Four billion pesos (P4,000,000,000.00) shall be allocated and divided among the provinces producing burley and native tobacco in accordance with the volume of tobacco leaf production.

"The respective shares of the local government units of a beneficiary province under this Section shall be distributed as follows:

"(i) Fifty percent (50%) shall be allocated to the provincial government of the beneficiary province; and

"(ii) Fifty percent (50%) shall be proportionately allocated to the municipalities and cities of the beneficiary province on the basis of the volume of their respective tobacco production.

"The fund shall be exclusively utilized for programs to promote economically viable alternatives for tobacco farmers and workers such as:

"(a) Programs that will provide inputs, training, and other support for tobacco farmers who shift to production of agricultural products other than tobacco including, but not limited to, high value crops, spices, rice, corn, sugarcane, coconut, livestock and fisheries.

"(b) Programs that will provide financial support for tobacco farmers who are displaced or who cease to produce tobacco;

"(c) Cooperative programs to assist tobacco farmers in planting alternative crops or implementing other livelihood projects;

"(d) Livelihood programs and projects that will promote, enhance, and develop the tourism potential of tobacco-growing provinces;

"(e) Infrastructure projects such as farm-to-market roads, bridges, schools, hospitals, rural health facilities and irrigation systems; and

"(f) Agro-industrial projects that will enable tobacco farmers to be involved in the management and subsequent ownership of projects, such as post-harvest and secondary processing like cigarette manufacturing and by-product utilization.

"(2) Fifty percent (50%) of the total excise tax collection from tobacco products shall be allocated and used exclusively in the following manner:

"(a) Eighty percent (80%) to Philhealth for the implementation of Republic Act No. 11223, otherwise known as the "Universal Health Care Act of 2019: and

"(b) Twenty percent (20%) shall be allocated nationwide, based on political and district subdivisions, for medical assistance, the Health Facilities Enhancement Program (HFEP), the annual requirements of which shall be determined by the DOH; and

"(D) Revenue from Excise Tax on Heated Tobacco Products and Vapor Products. - The provisions of existing laws to the contrary notwithstanding the total revenues collected from the excise tax on heated tobacco products and vapor products shall be allocated and used exclusively in the following manner:

"(a) Eighty percent (80%) to Philhealth for the implementation of Republic Act No. 11223, otherwise known as the "Universal Health Care Act of 2019: and

"Provided, That the Department of Budget and Management (DBM), in consultation with the Department of Agriculture and National Tobacco Administration, shall issue rules and regulations governing the allocation and disbursement of the fund allocated to tobacco-producing provinces, not later than one hundred eighty (180) days from the effectivity of this Act.

"Provided, further, That the allocation for Universal Health Care shall be based on the collection of the second fiscal year preceding the current fiscal year."

SEC. 15. Section 288, Subsections B and C of the National Internal Revenue Code of 1997, as amended, is hereby amended to read as follows:

"SEC. 289. Special Financial Support to Beneficiary Province Producing Virginia Tobacco. - The financial support given by the National Government for the beneficiary provinces shall be constituted and collected from the proceeds of fifteen percent (15%) of the excise taxes on locally manufactured Virginia-type of cigarettes, but not exceeding Seventeen billion pesos (P17,000,000,000.00) notwithstanding the provision of Section 3 of Republic Act No. 7171.

"The funds allotted shall be divided among the beneficiary provinces pro-rata according to the volume of Virginia tobacco production.

"Provinces producing Virginia tobacco shall be the beneficiary provinces under Republic Act No. 7171: Provided, however, That to qualify as beneficiary under R.A. No. 7171, a province must have an average annual production of Virginia leaf tobacco in an amount not less than one million kilos: Provided, further, That the Department of Budget and Management (DBM) shall each year determine the beneficiary provinces and their computed share of the funds under R.A. No. 7171, referring to the National Tobacco Administration (NTA) records of tobacco acceptances, at the tobacco trading centers for the immediate past year.

"The Secretary of Budget and Management is hereby directed to retain annually the said funds equivalent to fifteen percent (15%) of excise taxes on locally manufactured Virginia-type cigarettes, but not exceeding Seventeen billion pesos (P17,000,000,000.00) notwithstanding the provision of Section 3 of R.A. No. 7171, to be remitted to the beneficiary provinces qualified under R.A. No. 7171.

"The provisions of existing laws to the contrary notwithstanding,the fifteen percent (15%) share from government revenues mentioned in R.A. No. 7171, but not exceeding Seventeen billion pesos (P17,000,000,000.00) notwithstanding the provision of Section 3 of R.A. No. 7171, and due to the Virginia tobacco-producing provinces shall be directly remitted to the provinces concerned.

"Provided, That this Section shall be implemented in accordance with the guidelines of Memorandum Circular No. 61-A dated November 28, 1993, which amended Memorandum Circular No. 61, entitled "Prescribing Guidelines for Implementing Republic Act No. 71717", dated January 1, 1992 and that the funds be utilized to further advance self-reliance and expand viable alternatives for Virginia-tobacco farmers and workers through:

"(1) Cooperative projects that will enhance better quality of products, increase productivity, guarantee the market and as a whole increase farmers' income;

"(2) Livelihood projects particularly the development of alternative farming systems to enhance farmers' income ;

"(3) Agro-industrial projects that will enable tobacco farmers in the Virginia tobacco-producing provinces to be involved in the management and subsequent ownership of these projects such as post-harvest and secondary processing like cigarette manufacturing and by-product utilization;

"(4) Infrastructure projects such as farm-to-market roads, bridges, schools, hospitals, rural health facilities, and irrigation systems;

"(5) Programs and projects that will promote, enhance, and develop the tourism potential of Virginia tobacco-growing provinces; and

"(6) Programs that will provide financial assistance for tobacco farmers that were displaced or who cease to produce tobacco.

"Provided, further, That in addition to the local government units mentioned in the above circular, the concerned officials in the province shall be consulted as regards the identification of projects to be financed."

SEC. 17. Implementing Rules and Regulations. - Within thirty (30) days from the effectivity of this Act, the Department of Finance (DOF), Department of health (DOH), Department of Budget and Management (DBM), and the Philippine Health Insurance Corporation (Philhealth) shall promulgate the necessary implementing rules and regulations for its effective implementation.

SEC. 18. Repealing Clause. -

(a) Section 8 of Republic Act No. 8240 or An Act Amending Section 138, 140, and 142 of the National Internal Revenue Code, As Amended, And For Other Purposes, is hereby repealed.

(b) All laws, decrees, ordinances, rules and regulations, executive or administrative orders, and such other presidential issuances that are inconsistent with any of the provisions of this Act are hereby repealed, amended, or otherwise modified accordingly.

SEC. 19. Separability Clause. - If any provision of this Act is subsequently declared invalid or unconstitutional, the other provisions hereof which are not affected thereby shall remain in full force and effect.

SEC. 20. Effectivity. - This Act shall take effect on January 1, 2020 following its complete publication in the Official Gazette or in at least one (1) newspaper of general circulation.

Approved,

(SGD.) VICENTE C. SOTTO III President of the Senate

(SGD.) GLORIA MACAPAGAL ARROYO Speaker of the House of Representatives

This Act was passed by the Senate of the Philippines as Senate Bill No. 2233 on June 4, 2019 and adopted by the House of Representatives as an amendment to House Bill No. 8677 on June 4, 2019.

(SGD.) MYRA MARIE D. VILLARICA Secretary of the Senate

(SGD.) DANTE ROBERTO P. MALING Acting Secretary General House of Representatives

Approved: JULY 25 2019

(SGD.) RODRIGO ROA DUTERTE President of the Senate

House Bill First in Billing

Senate Bill

S. No. 2968

House Bill

H. No. 5525

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Legislative History

Entitled:

AN ACT MODERNIZING THE CUSTOMS AND TARIFF ADMINISTRATION

[ THIRD REGULAR SESSION, 16TH CONGRESS ]

[ 2015 ]

9/28/2015 Prepared and submitted by the Committee on WAYS AND MEANS with Senator(s) SERGIO R. OSMENA III, FRANCIS "CHIZ" G. ESCUDERO, RALPH G. RECTO, JINGGOY P. EJERCITO-ESTRADA, GRACE L. POE, PAOLO BENIGNO "BAM" AQUINO IV, MIRIAM DEFENSOR SANTIAGO, ALAN PETER COMPANERO S. CAYETANO, MARIA LOURDES NANCY S. BINAY, JOSEPH VICTOR G. EJERCITO and JUAN EDGARDO "SONNY" M. ANGARA as author(s) per Committee Report No. 264, recommending its approval in substitution of SBNos. 168, 442, 456, 741, 882, 2348, 2373 and 2913, taking into consideration SRNos. 444, 1339, 1533, 1534, 1536, 1537, 1538, 1539, 1549 and 1581;

9/28/2015 Committee Report Calendared for Ordinary Business;

9/28/2015 Sponsor: Senator JUAN EDGARDO "SONNY" M. ANGARA;

9/28/2015 Transferred from the Calendar for Ordinary Business to the Calendar for Special Order;

9/28/2015 Sponsorship speech of Senator JUAN EDGARDO "SONNY" M. ANGARA;

9/28/2015 Senator CYNTHIA A. VILLAR was made coauthor;

11/10/2015 Period of interpellation closed;

11/11/2015 Senator AQUILINO L. PIMENTEL III was made coauthor;

11/11/2015 Period of committee amendments closed;

11/11/2015 Period of individual amendments;

11/23/2015 Amended copy as of November 11, 2015, were distributed to the Senators;

12/9/2015 Period of individual amendments;

12/14/2015 Printed copies with amendments as of December 9, 2015, distributed to the Senators;

12/14/2015 Period of individual amendments;

12/14/2015 Period of individual amendments closed;

12/14/2015 Approved on Second Reading with Amendments;

[ 2016 ]

1/12/2016 Printed copies were distributed to the Senators;

1/18/2016 Approved on Third Reading;

1/18/2016 In favor: (19) JUAN EDGARDO "SONNY" M. ANGARA, PAOLO BENIGNO "BAM" AQUINO IV, MARIA LOURDES NANCY S. BINAY, ALAN PETER COMPANERO S. CAYETANO, PIA S. CAYETANO, FRANKLIN M. DRILON, JOSEPH VICTOR G. EJERCITO, JUAN PONCE ENRILE, FRANCIS "CHIZ" G. ESCUDERO, TEOFISTO "TG" GUINGONA III, GREGORIO B. HONASAN II, MANUEL "LITO" M. LAPID, LOREN B. LEGARDA, SERGIO R. OSMENA III, AQUILINO KOKO III L. PIMENTEL, GRACE L. POE, VICENTE C. SOTTO III, ANTONIO "SONNY" F. TRILLANES and CYNTHIA A. VILLAR;

1/18/2016 Against: N o n e ;

1/18/2016 Abstention: N o n e ;

1/19/2016 Senators Angara, Cayetano (A.P.), Legarda, Aquino IV, Lapid and Ejercito were designated as conferees to the Bicameral Conference Committee on the conflicting provisions of SBN-2968 and HBN-5525;(Transmittal letter sent to the House of Representatives on January 21, 2016);

1/25/2016 House of Representatives designated Representatives Romero Miro S. Quimbo, Sharon S. Garin, Raneo Rannie E. Abu, Estrellita B. Suansing, Victoria Isabel G. Noel, Magtanggol T. Gunigundo I, Nicanor M. Briones, and Terry L. Ridon as its conferees to the Bicameral Conference Committee on the disagreeing provisions of HBN-5525 and SBN-2968 on January 19, 2016;

2/2/2016 Conference Committee Report on the disagreeing provisions of SBN-2968 and HBN-5525, submitted to the Senate, recommending that SBN-2968 in consolidation with HBN-5525, be approved as reconciled;

2/2/2016 Sponsorship speech on the Conference Committee Report of Senator JUAN EDGARDO "SONNY" M. ANGARA;

2/2/2016 Conference Committee Report Approved by the Senate; (Transmittal letter sent to the House of Representatives on February 10, 2016);

2/4/2016 Conference Committee Report Approved by the House of Representatives on February 2, 2016;

4/12/2016 Enrolled copies of the consolidated version of HBN-5525 and SBN-2968, received by the Senate for the signature of Senate Secretary Yabes and Senate President Drilon;

5/31/2016 Consolidated with HBN-5525, which was Approved and Signed into Law by the President of the Philippines, His Excellency, President Benigno S. Aquino III on May 30, 2016 and became

5/31/2016 REPUBLIC ACT NO. 10863.

(Pursuant to paragraph g, Sec. 7, Rule V of the Rules of the Senate, R.A.No. 10863 (HBN-5525/SBN-2968) with the pertinent documents, transmitted to the Legislative Records and Archives Service, for safekeeping and preservation on June 15, 2016)

(The legislative history/plenary deliberations is prepared by the INDEXING, MONITORING AND LIS SECTION, LEGISLATIVE BILLS AND INDEX SERVICE; The data entry re conducted committee meetings/hearings, conducted technical working group, is prepared by the Committee concerned/Committee Affairs Bureau)

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Republic Act No. 10879

Anonymous — Sun, 28 Mar 2021 05:08:53 +0000

Republic Act No. 10879

Anonymous (not verified) Sun, 2021-03-28 13:08

Republic Act No. 10879

Full Title

An act establishing the Southwestern Tagalog region to be known as the MIMAROPA Region.

Date of Approval

2016-07-17

URL (Congress)

URL (Supreme Court)

URL (Senate)

House Bill No.

H. No. 5511

Digital Resource

Congress

Issuance Category

DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT (DILG)

Subjects

MIMAROPA ACT

MIMAROPA REGION

RA - 10879

Short Title

MIMAROPA Act

Legislative Issuance Type

Body

H. No. 5511 ; Manila Bulletin (August 01, 2016); 112 OG No. 33, 5201 (August 15, 2016)

[ REPUBLIC ACT NO. 10879, July 17, 2016 ]

AN ACT ESTABLISHING THE SOUTHWESTERN TAGALOG REGION TO BE KNOWN AS THE MIMAROPA REGION

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled: SECTION 1. This Act shall be known as the “MIMAROPA Act”.SEC. 2. It is hereby declared the policy of the State to promote efficiency in the government to enable it to pursue programs consistent with national goals for accelerated social and economic development. Further, it will also enhance intergovernmental relations for efficient and effective delivery of services.Pursuant to this policy, the State shall promote administrative decentralization to strengthen the autonomy of the local government units and accelerate the economic and social growth and development of the region.SEC. 3. The Southwestern Tagalog Region is hereby established to be known as the MIMAROPA Region which shall be composed of the following provinces and cities:

(a) Provinces:1. Mindoro Oriental;2. Mindoro Occidental;3. Marinduque;4. Romblon; and5. Palawan.(b) Cities:1. Calapan City; and2. Puerto Princesa City.

SEC. 4. The same privileges under the rules and regulations covering the regions shall remain in force.SEC. 5. Within sixty (60) days from the approval of this Act, the National Economic and Development Authority, in coordination with the Department of the Interior and Local Government, shall formulate and promulgate the necessary rules and regulations for the establishment of the regional center. The implementing rules and regulations issued pursuant to this section shall take effect thirty (30) days after its publication in at least two (2) national newspapers of general circulation.SEC. 6. All laws, decrees, orders and rules and regulations which are inconsistent with this Act are hereby amended, repealed or modified accordingly.SEC. 7. This Act shall take effect fifteen (15) days after its publication in the Official Gazette or in a newspaper of general circulation.Approved,

(Sgd.) FRANKLIN M. DRILONPresident of the Senate

(Sgd.) FELICIANO BELMONTE JR.Speaker of the House of Representatives

This Act which originated in the House of Representatives was passed by the House of Representatives on May 19, 2015, amended by the Senate on May 23, 2016, and which amendments were concurred in by the House of Representatives on May 23, 2016.

(Sgd.) OSCAR G. YABES Secretary of the Senate

(Sgd.) MARILYN B. BARUA-YAP Secretary General House of Representatives

Approved;BENIGNO S. AQUINO III President of the Philippines Lapsed into law on JUL 17 2016 Without the signature of the President, In accordance with Article VI, Section27 (1) at the Constitution

House Bill

H. No. 5511

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Republic Act No. 10884

Anonymous — Sun, 28 Mar 2021 05:08:54 +0000

Republic Act No. 10884

Anonymous (not verified) Sun, 2021-03-28 13:08

Republic Act No. 10884

Full Title

An act strengthening the Balanced Housing Development Program, amending for the purpose Republic Act no. 7279, as amended, otherwise known as the Urban Development and Housing Act of 1992.

Date of Approval

2016-07-17

Senate Bill No.

S. No. 2947

URL (Congress)

URL (Supreme Court)

URL (Senate)

House Bill No.

H. No. 4116

Digital Resource

Congress

Issuance Category

BALANCED HOUSING DEVELOPMENT PROGRAM

Subjects

URBAN DEVELOPMENT AND HOUSING ACT OF 1992

BALANCED HOUSING DEVELOPMENT PROGRAM AMENDMENTS

HOUSING

HOUSING AND LAND USE REGULATORY BOARD

HOUSING AND URBAN DEVELOPMENT COORDINATING COUNCIL (HUDCC)

RA - 10884

Amendment Note

RA 7279, secs. 3(r), 18 & 20

Short Title

Balanced Housing Development Program Amendments

Legislative Issuance Type

Body

S. No. 2947 H. No. 4116 ; Manila Bulletin (August 01, 2016); 112 OG No. 33, 5205 (August 15, 2016)

[ REPUBLIC ACT NO. 10884, July 17, 2016 ]

AN ACT STRENGTHENING THE BALANCED HOUSING DEVELOPMENT PROGRAM, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 7279, AS AMENDED, OTHERWISE KNOWN AS THE URBAN DEVELOPMENT AND HOUSING ACT OF 1992

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled: SECTION 1. Short Title. – This Act shall be known as the “Balanced Housing Development Program Amendments”.SEC . 2. Amendatory Provisions. – The following provisions of Republic Act No. 7279, entitled “An Act to Provide for a Comprehensive and Continuing Urban Development and Housing Program, Establish the Mechanism for its Implementation, and for other Purposes”, are hereby amended:(a) Section 3 of Republic Act No. 7279 is hereby amended by redefining paragraph (r) to read as follows:

“(r) ‘Socialized housing’ refers to housing programs and projects covering houses and lots or home lots only, or residential condominium units undertaken by the government or the private sector for the underprivileged and homeless citizens which shall include sites and services development, long-term financing, liberalized terms on interest payments, and such other benefits in accordance with the provisions of this Act.”

(b) Section 18 of Republic Act No. 7279 is hereby amended to read as follows:

“SEC. 18. Balanced Housing Development. – The Program shall include a system to be specified in the Framework plan whereby owners and/or developers of proposed subdivision and condominium projects shall be required to develop an area for socialized housing equivalent to at least fifteen percent (15%) of the total subdivision area or total subdivision project cost and at least five percent (5%)of condominium area or project cost, at the option of the developer, in accordance with the standards as provided by law: Provided, That proposed socialized subdivision projects and proposed socialized condominium projects shall be exempt from this requirement. For this purpose, the Housing and Urban Development Coordinating Council and the National Economic and Development Authority shall jointly determine and set separate socialized housing price ceilings for socialized subdivision and socialized condominium projects which shall be mandatorily reviewed or revised every two (2) years. The balanced housing development as herein required may also be complied with by the owners and/or developers concerned in any of the following manner:“(a) Development of socialized housing in a new settlement:“(b) Joint-venture projects for socialized housing with either the local government units or any of the housing agencies or with another private developer, or with a nongovernmental organization engaged in the provision of socialized housing and duly accredited by the Housing and Land Use Regulatory Board, but if the developer has failed to complete the development of the project, the owner and/or developer of the main subdivision or condominium project shall be solidarily liable only to the extent of compliance to the balanced housing requirement regardless of the provisions of their joint venture agreement; or“(c) Participation in a new project under the community mortgage program.“The Housing and Land Use Regulatory Board is hereby mandated to submit to Congress an annual report on the compliance hereof by the owners and/or developers of subdivision and condominium projects.“Any person violating any provision of this section shall be imposed a fine of not less than five hundred thousand pesos (P500,000.00), for the first offense; suspension of license to do business for a period of three (3) to six (6) months and a fine of not less than five hundred thousand pesos (P500,000.00), for the second offense; and cancellation of license to do business for the third offense.”

“SEC . 20. Incentives for Private Sector Participating in Socialized Housing. – To encourage greater private sector participation in socialized housing and further reduce the cost of housing units for the benefit of the under privileged and homeless, the following incentives shall be extended to the private sector:“(a) Reduction and simplification of qualification and accreditation requirements for participating private developers;“(b) Creation of one-stop offices in the different regions of the country for the processing, approval and issuance of clearances, permits and licenses: Provided, That clearances, permits and licenses shall be issued within ninety (90) days from the date of submission of all requirements by the participating private developers;“(c) Simplification of financing procedures; and“(d) Exemption from the payment of the following:“(1) Project-related income taxes;“(2) Capital gains tax on raw lands used for the project;“(3) Value-added tax for the project contractor concerned;“(4) Transfer tax for both raw completed projects; and“(5) Donor’s tax for lands certified by the local government units to have been donated for socialized housing purposes.“Provided, That a socialized housing certification issued by the Housing and Land Use Regulatory Board shall be sufficient for the purpose of availment of tax exemption: Provided, further, That upon application for exemption, a lien on the title of the land shall be annotated by the Register of Deeds: Provided, furthermore, That the socialized housing development plan has already been approved by the appropriate government agencies concerned: Provided, finally, That all the savings realized by virtue of this provision shall accrue in favor of the beneficiaries subject to the implementing guidelines to be issued by the Housing and Urban Development Coordinating Council.”“X X X.”

SEC. 3. Implementing Rules and Regulations. – Within ninety (90) days from the effectivity of this Act, the Housing and Land Use Regulatory Board shall promulgate a new set of implementing rules and regulations for the amended Sections 3, 18 and 20 of Republic Act No. 7279, consistent with the parameters and standards set forth in said sections. Nongovernment organizations and people’s organizations involved in housing rights and urban poor advocacy, as well as the private sector, shall be consulted in the process of drafting these implementing rules and regulations.SEC. 4. Reporting to Congress. – The Chief Executive Officer of the Housing and Land Use Regulatory Board shall submit an evaluation report to Congress every two (2) years after the effectivity of this Act.SEC. 5. Separability Clause. – If any provision or part hereof is held invalid or unconstitutional, the remainder of the law or the provision not otherwise affected shall remain valid and subsisting.SEC. 6. Repealing Clause. – Any law, presidential decree or issuance, executive order, letter of instruction, administrative order, rule or regulation contrary to, or inconsistent with, the provisions of this Act is hereby repealed, modified or amended accordingly.SEC. 7. Effectivity. – This Act shall take effect fifteen (15) days after the completion of its publication in the Official Gazette or in a newspaper of general circulation.Approved,

(Sgd.) FELICIANO BELMONTE JR.Speaker of the House of Representatives

(Sgd.) FRANKLIN M. DRILONPresident of the Senate This Act which, is a consolidation of Senate Bill No. 2947 and House Bill No. 4116 was finally passed by the Senate and the House of Representatives on February 3, 2016 and May 23, 2016, respectively.

(Sgd.) MARILYN B. BARUA-YAP Secretary General House of Representatives

(Sgd.) OSCAR G. YABES Secretary of the Senate

Approved:BENIGNO S. AQUINO III President of the Philippines Lapsed into law on JUL 17 2016 Without the signature of the President In accordance with Article VI, Section27 (1) at the Constitution