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DATA PH

PrivacyNotice

 Tax Laws: Republic Acts (RA)

Laws

Title

Date of Approval

Republic Act (RA) No. 10653

An Act Adjusting the 13th Month Pay and Other Benefits Ceiling Excluded from the Computation of Gross Income for Purposes of Income Taxation, Amending for the Purpose Section 32(B), Chapter VI of the National Internal Revenue Code of 1997, as Amended

February 12, 2015

Republic Act (RA) No. 10618

An Act Establishing Rural Farm Schools as Alternative Delivery Mode of Secondary Education and Appropriating Funds Therefore

September 13, 2013

Republic Act (RA) No. 10390

An Act Amending Republic Act No. 7306, Entitled "An Act Providing for the Establishment of the People's Television Network, Incorporated, Defining its Powers and Functions, Providing for its Sources of Funding and for Other Purposes"

March 14, 2013

Republic Act (RA) No. 10378

An Act Recognizing the Principle of Reciprocity as Basis For the Grant of Income Tax Exemptions to International Carriers and Rationalizing Other Taxes Imposed Thereon by Amending Sections 28(A)(3)(a), 109, 118 and 236 of the National Internal Revenue Code (NIRC), as Amended, and For Other Purposes

March 7, 2013

Republic Act (RA) No. 10368

An Act Providing for Reparation and Recognition of Human Rights Violations During the Marcos Regime, Documentation of Said Violations, Appropriating Funds Therefor and for Other Purposes

February 25, 2013

Republic Act (RA) No. 10351

An Act Restructuring the Excise Tax on Alcohol and Tobacco Products by Amending Sections 141, 142, 143, 144, 145, 8, 131 and 288 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended by Republic Act No. 9334, and for Other Purposes

December 19, 2012

Republic Act (RA) No. 10174

An Act Establishing the People's Survival Fund to Provide Long-Term Finance Streams to Enable the Government to Effectively Address the Problem of Climate Change, Amending for the Purpose Republic Act No. 9729, Otherwise Known as the 'Climate Change Act of 2009', and for Other Purposes

August 16, 2012

Republic Act (RA) No. 10165

An Act to Strengthen and Propagate Foster Care and to Provide Funds Therefor

June 11, 2012

Republic Act (RA) No. 10083

An Act Amending Republic Act No. 9490, Otherwise Known as the 'Aurora Special Economic Zone Act of 2007'

April 22, 2010

Republic Act (RA) No. 10073

An Act Instituting the New Girl Scouts of the Philippines Charter, Penalizing Violations Thereof and for Other Purposes

April 20, 2010

Republic Act (RA) No. 10072

An Act Recognizing the Philippine National Red Cross as an Independent, Autonomous, Nongovernmental Organization Auxiliary to the Authorities of the Republic of the Philippines in the Humanitarian Field, to be Known as the Philippine Red Cross

April 20, 2010

Republic Act (RA) No. 10066

An Act Providing for the Protection and Conservation of the National Cultural Heritage, Strengthening the National Commission for Culture and Arts (NCCA) and its Affiliated Cultural Agencies, and for Other Purposes

March 26, 2010

Republic Act (RA) No. 10026

An Act Granting Income Tax Exemption to Local Water Districts by Amending Section 27(C) of the National Internal Revenue Code (NIRC) of 1997, as Amended, and Adding Section 289-A to the Code, for the Purpose

March 11, 2010

Republic Act (RA) No. 10022

An Act Amending Republic Act No. 8042, Otherwise Known as the Migrant Workers and Overseas Filipinos Act of 1995, as Amended, Further Improving the Standard of Protection and Promotion of the Welfare of Migrant Workers, their Families and Overseas Filipinos in Distress, and for Other Purposes

March 8, 2010

Republic Act (RA) No. 9010

An Act to Further Defer the Imposition of the Value-Added Tax on Certain Services, Amending for the Purpose Section 5 of Republic Act No. 8424, as Amended by Republic Act No. 8761

February 27, 2010

Republic Act (RA) No. 9999

An Act Providing a Mechanism for Free Legal Assistance and for Other Purposes

February 23, 2010

Republic Act (RA) No. 10001

An Act Reducing Taxes on Life Insurance Policies, Amending for this Purpose Sections 123 and 183 of The National Internal Revenue Code of 1997, as Amended

February 18, 2010

Republic Act (RA) No. 9679

An Act Further Strengthening the Home Development Mutual Fund, and for Other Purposes

July 21, 2009

Republic Act (RA) No. 9648

An Act Exempting from Documentary Stamp Tax Any Sale, Barter or Exchange of Shares of Stock Listed and Traded Through the Stock Exchange, Further Amending for the Purpose Section 199 of the National Internal Revenue Code of 1997, as Amended By Republic Act No. 9243, and for Other Purposes

June 30, 2009

Republic Act (RA) No. 9647

An Act Designating the Philippine Normal University as the Country's National Center for Teacher Education, Appropriating Funds Therefor, and for Other Purposes

June 30, 2009

Republic Act (RA) No. 9593

An Act Declaring a National Policy for Tourism as an Engine of Investment, Employment, Growth and National Development, and Strengthening the Department of Tourism and its Attached Agencies to Effectively and Efficiently Implement that Policy, and Appropriating Funds Therefore

May 12, 2009

Republic Act (RA) No. 9576

An Act Increasing the Maximum Deposit Insurance Coverage, and in Connection Therewith, to Strengthen the Regulatory and Administrative Authority, and Financial Capability of the Philippine Deposit Insurance Corporation (PDIC), Amending for this Purpose Republic Act Numbered Three Thousand Five Hundred Ninety-One, as Amended, Otherwise Known as the PDIC Charter, and for Other Purposes

April 29, 2009

Republic Act (RA) No. 9513

An Act Promoting the Development, Utilization and Commercialization of Renewable Energy Resources and for Other Purposes

December 16, 2008

Section 9 of Republic Act (RA) No. 9511

An Act Granting the National Grid Corporation of the Philippines a Franchise to Engage in the Business of Conveying or Transmitting Electricity Through High Voltage Back-Bone System of Interconnected Transmission Lines, Substations and Related Facilities, and for Other Purposes

December 1, 2008

Republic Act (RA) No. 9505

An Act Establishing a Provident Personal Savings Plan, Known as the Personal Equity and Retirement Account (PERA)

August 22, 2008

Republic Act (RA) No. 9504, Section 34(L) of the NIRC

An Act Amending Sections 22, 24, 34, 35, 51, and 79 of Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997

August 22, 2008

Republic Act (RA) No. 9504, Section 79(A) of Republic Act (RA) No. 8424

An Act Amending Sections 22, 24, 34, 35, 51, and 79 of Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997

June 17, 2008

Republic Act (RA) No. 9500

An Act to Strengthen the University of the Philippines as the National University

April 29, 2008

Republic Act (RA) No. 9442

An Act Amending Republic Act No. 7277, Otherwise Known as the 'Magna Carta for Disabled Persons, and for Other Purposes'

April 30, 2007

Republic Act (RA) No. 9337

An Act Amending Sections 27, 28, 34, 106, 107, 108, 109, 110, 111, 112, 113, 114, 116, 117, 119, 121, 148, 151, 236, 237 and 288 of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes

May 24, 2005

Republic Act (RA) No. 9334

An Act Increasing the Excise Tax Rates Imposed on Alcohol and Tobacco Products, Amending for the Purpose Sections 131, 141, 142, 143, 144, 145 and 288 of the National Internal Revenue Code of 1997, as Amended

December 21, 2004

Republic Act (RA) No. 9301

An Act Amending Certain Provisions of Republic Act No. 7471, Entitled 'An Act to Promote the Development of Philippine Overseas Shipping' and for Other Purposes

July 27, 2004

Republic Act (RA) No. 9294

An Act Restoring the Tax Exemption of Offshore Banking Units (OBUs) and Foreign Currency Deposit Units (FCDUs), Amending for the Purpose Section 27 (D) (3) and Section 28, Paragraphs (A) (4) and (A) (7) (B) of the National Internal Revenue Code, as Amended

April 28, 2004

Republic Act (RA) No. 9275

An Act Providing for a Comprehensive Water Quality Management and for Other Purposes

March 22, 2004

Republic Act (RA) No. 9257

An Act Granting Additional Benefits and Privileges to Senior Citizens Amending for the Purpose Republic Act No. 7432, Otherwise Known as 'An Act to Maximize the Contribution of Senior Citizens to National Building, Grant Benefits and Special Privileges and for Other Purposes

February 26, 2004

Republic Act (RA) No. 9243

An Act Rationalizing the Provisions on the Documentary Stamp Tax of The National Internal Revenue Code of 1997, as Amended, and for Other Purposes

February 17, 2004

Republic Act (RA) No. 9238

An Act Amending Certain Sections of the National Internal Revenue Code of 1997, as Amended, by Excluding Several Services from the Coverage of the Value-Added Tax and Reimposing the Gross Receipts Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions and Other Non-Bank Financial Intermediaries Beginning January 01, 2004

February 3, 2004

Republic Act (RA) No. 9224

An Act Rationalizing the Excise Tax on Automobiles, Amending for the Purpose the National Internal Revenue Code of 1997, and for Other Purposes

August 29, 2003

Republic Act (RA) No. 9178

An Act to Promote the Establishment of Barangay Micro Business Enterprises (BMBEs), Providing Incentives and Benefits Therefor, and for Other Purpose

November 13, 2002

Republic Act (RA) No. 9159

An Act Converting the J. H. Cerilles Polytechnic College in the Municipality of San Miguel, Province of Zamboanga del Sur into a State College to be Known as the J. H. Cerilles State College, Appropriating Funds Therefor and for Other Purposes

August 11, 2001

Republic Act (RA) No. 9064

An Act Granting Cash and Other Non-Monetary Benefits and Incentives to National Athletes, Coaches and Trainers, Appropriating Funds Therefor and for Other Purposes

April 5, 2001

Republic Act (RA) No. 9040

An Act Exempting from Tax Certain Allowances and Benefits Granted to the Members of the Armed Forces of the Philippines

March 22, 2001

Republic Act (RA) No. 8794

An Act Imposing a Motor Vehicle User's Charge on Owners of All Types of Motor Vehicles and for Other Purposes

June 27, 2000

Republic Act (RA) No. 8761

An Act Imposing the Value-Added Tax on Certain Services Beginning January 1, 2001, Amending for the Purpose Section 5 of Republic Act No. 8424 and for Other Purposes

February 15, 2000

Republic Act (RA) No. 8756, Section 25(C), (D), (E) of the NIRC

An Act Providing for the Terms, Conditions and Licensing Requirements of Regional or Area Headquarters, Regional Operating Headquarters, and Regional Warehouses of Multinational Companies, Amending for the Purpose Certain Provisions of Executive Order No. 226, Otherwise Known as the Omnibus Investments Code of 1987

November 23, 1999

Republic Act (RA) No. 8525

An Act Establishing an "Adopt-A-School Program," Providing Incentives Therefor, and for Other Purposes

February 14, 1998

Republic Act (RA) No. 8424

An Act Amending the National Internal Revenue Code, as Amended, and for Other Purposes

December 11, 1997

Republic Act (RA) No. 8240

An Act Amending Sections 138, 139, 140 and 142 of the National Internal Revenue Code, as Amended, and for Other Purposes

November 22, 1996

Republic Act (RA) No. 8184

An Act Restructuring the Excise Tax on Petroleum Products, Amending For the Purpose Pertinent Sections of the National Internal Revenue Code, as Amended

June 11, 1996

Republic Act (RA) No. 8042

An Act to Institute the Policies of Overseas Employment and Establish a Higher Standard of Protection and Promotion of the Welfare of Migrant Workers, Their Families and Overseas Filipinos in Distress, and for Other Purposes

June 7, 1995

Republic Act (RA) No. 7729

An Act Reducing the Excise Tax Rates on Metallic and Non-Metallic Minerals and Quarry Resources, Amending for the Purpose Section 151(A) of the National Internal Revenue Code, as Amended

June 2, 1994

Republic Act (RA) No. 7717, Section 124-B of NIRC

An Act Imposing a Tax on the Sale, Barter or Exchange of Shares of Stock Listed and Traded Through the Local Stock Exchange or Through Initial Public Offering, Amending for the Purpose the National Internal Revenue Code, as Amended, by Inserting a New Section and Repealing Certain Subsections Thereof

May 5, 1994

Republic Act (RA) No. 7499, Section 92 of the NIRC

An Act Restructuring the Estate and Donor's Taxes, Amending for the Purpose Sections 77, 79(a), 83(b) and 92(a) and (b) on Transfer Taxes of the National Internal Revenue Code, as Amended

May 15, 1992

Republic Act (RA) No. 6141

An Act to Create a Peace and Order Special Account in the General Fund to Finance the Activities and Functions of the Police Commission as Defined in the Police Act of 1966 and Certain Police Activities of the National Bureau of Investigation and for Other Purposes

November 4, 1970

Republic Act (RA) No. 6110

An Act Amending Certain Provisions of the National Internal Revenue Code, as Amended

August 4, 1969

Republic Act (RA) No. 5448

An Act Imposing a Tax on Privately Owned Passenger Automobiles, Motorcycles and Scooters, and a Science Stamp Tax, to Constitute a Special Science Fund, Defining the Programs, Projects and Activities of Science Agencies to be Financed Therefrom and for Other Purposes

September 25, 1968

Republic Act (RA) No. 4136

An Act to Compile the Laws Relative to Land Transportation and Traffic Rules, to Create a Land Transportation Commission and for Other Purposes

June 20, 1964

Republic Act (RA) No. 3850

An Act to Create a Philippine Inventors Commission, Define its Powers, Functions and Duties, and for Other Purposes that will Promote and Encourage Philippine Inventions and their Manufacture

April 13, 1964

Republic Act (RA) No. 3676

An Act Exempting the Ramon Magsaysay Award Foundation from the Payment of Taxes and Fees, Whether National or Local, as well as Constructions, Gifts and Donations Given Thereto

June 22, 1963

Republic Act (RA) No. 3062

An Act Exempting the Philippine-American Cultural Foundation from the Payment of Customs Duties, Import Levy, Taxes and the Margin Fee, as Well as Donations, Contributions and Gifts Given Thereto

June 17, 1961

Republic Act (RA) No. 2363

An Act to Amend Further Act Numbered Thirty-Nine Hundred and Ninety-Two, Otherwise Known as the Revised Motor Vehicles Law, as Amended

June 20, 1959

Republic Act (RA) No. 1812, Section 260-C of the NIRC

An Act to Exempt from Amusement Tax, Under Certain Conditions, Boxing Exhibitions Wherein World Championship in any Division is at Stake, Amending for the Purpose the National Internal Revenue Code

June 22, 1957

Republic Act (RA) No. 1504

An Act to Amend Certain Section of Commonwealth Act Numbered Four Hundred and Sixty-Six, Otherwise Known as the National Internal Revenue Code, as Amended

June 16, 1956

Republic Act (RA) No. 1478

An Act to Create a Board of Travel and Tourist Industry, Defining its Powers, Duties and Responsibilities, and for Other Purposes

June 15, 1956

Republic Act (RA) No. 1284, Section 260-B of the NIRC

An Act to Exempt from Amusement Tax All Athletic Meets, School Programs and Exhibitions, and Other Educational Activities Conducted by Public Schools, by Amending the National Internal Revenue Code

June 14, 1955

Republic Act (RA) No. 991

An Act Amending the First Paragraph of Sec. Two Hundred and Sixty of the National Internal Revenue Code by Reducing the Amusement Tax on Boxing Exhibitions and Prohibiting Municipal Corporations from Levying Further Taxes on Such Exhibitions Except Up to the Amount of Five Per Centum

June 4, 1954

Republic Act (RA) No. 722

An Act to Exempt the Holding of Operas, Concerts, Recitals, Dramas, Painting and Art Exhibitions, Flowers Shows, and Literary, Oratorical or Musical Programs from the Payment of Any National or Municipal Amusement Tax

June 6, 1952

Republic Act (RA) No. 587

An Act to Amend Subsections (a) and (b) of Section 3, Article 2 of Chapter I; Subsections (b) and (d) of Section 5, Subsections (a), (b), (c), (i), (j), (m) and (n) of Section 7 of Article 1, Section 8, Subsections (a) and (d) of Section 9, and Section 10, Article 2 of Chapter II, and Insert a New Section Between Sections 8 and 9 of this Article to be Known as Section 8-A with New Subsections (a), (b), (c) and (d) and Amend, Further, Subsection (a) of Section 14, Sections 14 and 19, Article 3 of Chapter II; Sections 24, 31 and 35, Article 1, Section 38, Article 2 of Chapter III; and Section 67 of Article 1 and Subsection (b) of Section 70 of Article 2 of Chapter IV of Act Numbered Thirty-Nine Hundred and Ninety-Two, as Amended by Commonwealth Act Numbered One Hundred And Twenty-Three, and as Further Amended by Commonwealth Acts Numbered Five Hundred and Fifty-Six and Six Hundred and Fifty-Two

September 22, 1950

Republic Act (RA) No. 586, Section 260-A of the NIRC

An Act to Insert a New Section Between Section Two Hundred and Sixty and Two Hundred and Sixty-One of Commonwealth Act Numbered Four Hundred and Sixty-Six, Otherwise Known as the National Internal Revenue Code, and to Amend Section Two Hundred Sixty-One of the Same Code

September 22, 1950

Republic Act (RA) No. 579, Section 85 of the NIRC

An Act to Amend Section Eighty-Five, Eighty-Six, Eighty-Nine, One Hundred and Nine and One Hundred and Ten of Commonwealth Act Numbered Four Hundred and Sixty-Six, Otherwise Known as the National Internal Revenue Code, as Amended

September 15, 1950

Republic Act (RA) No. 564

An Act to Amend Section Two Hundred and Fifty-Eight of Commonwealth Act Numbered Four Hundred and Sixty-Six, Otherwise Known as the National Internal Revenue Code

August 11, 1950

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