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RA No.
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Title
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Date Approved / Effectivity
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12079
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AN ACT CREATING A VAT REFUND MECHANISM FOR NON-RESIDENT TOURISTS, ADDING A NEW SECTION 112-A TO THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, FOR THE PURPOSE
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December 6, 2024
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12066
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AN ACT AMENDING SECTIONS 27, 28, 32, 34, 57, 106, 108, 109, 112, 135, 237, 237-A, 269, 292, 293, 294, 295, 296, 297, 300, 301, 308, 309, 310, AND 311, AND ADDING NEW SECTIONS 135-A, 295-A, 296-A, AND 297-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
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November 8, 2024
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11976
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AN ACT INTRODUCING ADMINISTRATIVE TAX REFORMS, AMENDING SECTIONS 21, 22, 51, 56, 57, 58, 76, 77, 81, 90, 91, 103, 106, 108, 109, 110, 112, 113, 114, 115, 116, 117, 118, 119, 120, 128, 200, 204, 229, 235, 236, 237, 238, 241, 242, 243, 245, 248, AND 269; AND REPEALING SECTION 34(K) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
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January 5, 2024
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AMENDING RULE 18, SECTION 5 OF THE IMPLEMENTING RULES AND REGULATIONS OF TITLE XIII OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE "NATIONAL INTERNAL REVENUE CODE OF 1997", AS AMENDED BY REPUBLIC ACT 11534 OR THE "CORPORATE RECOVERY AND TAX INCENTIVES FOR ENTERPRISES (CREATE ACT)"
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August 15, 2023
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11683
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An Act Amending Section 450 of Republic Act No. 7160, Otherwise known as the Local Government Code of 1991, As Amended by Republic Act No. 9009, by Providing for the Requisites for the Conversion of a Municipality into a Component City, and for Other Purposes
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Lapsed into law on April 10, 2022
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11534
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An Act Reforming the Corporate Income Tax and Incentives System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109,116. 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and for Other Purposes
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March 26, 2021 / April 11, 2021
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11467
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An Act Amending Sections 109,141, 142, 143,144, 147, 152, 263, 263-A, 265, and 288-A, and Adding a New Section 290-A to Republic Act No. 8424, as Amended, Otherwise Known as the National Internal Revenue Code of 1997, and for Other Purposes
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January 22, 2020 / January 27, 2020
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11256
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An Act to Strengthen the Country’s Gross International Reserves (GIR), Amending for the Purpose Sections 32 and 151 of the National Internal Revenue Code, as Amended, and for Other Purposes
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March 29, 2019
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11635
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An Act Amending Section 27(B) Of The National Internal Revenue Code Of 1997, As Amended, And For Other Purposes
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December 10, 2021
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11590
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An Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Sections 22, 26, 27, 28, 106, 108, and Adding New Sections 125-A and 288(G) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes
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September 22, 2021
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11346
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An Act Increasing the Excise Tax on Tobacco Products, Imposing Excise Tax on Heated Tobacco Products 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, 288, 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
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July 25, 2019 / January 1, 2020
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10963
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An Act Amending Sections 5, 6, 24, 25, 27, 31, 32, 33, 34, 51, 52, 56, 57, 58, 74, 79, 84, 86, 90, 91, 97, 99, 100, 101, 106, 107, 108, 109, 110, 112, 114, 116, 127, 128, 129, 145, 148, 149, 151, 155, 171, 174, 175, 177, 178, 179, 180, 181, 182, 183, 186, 188, 189, 190, 191, 192, 193, 194, 195, 196, 197, 232, 236, 237, 249, 254, 264, 269, And 288; Creating New Sections 51-A, 148-A, 150-A, 150-B, 237-A, 264-A, 264-B, and 265-A; and Repealing Sections 35, 62, and 89; All Under Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, and for Other Purposes
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December 19, 2017 / January 1, 2018
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10864
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An Act Defining Raw Sugar or Raw Cane Sugar, Amending Section 109(A) and (F) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes
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June 10, 2016 / Immediately
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10653
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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
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February 12, 2015
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10378
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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
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March 7, 2013
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10351
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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
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December 19, 2012/ January 01, 2013
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10026
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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
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March 11, 2010
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10021
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An Act To Allow The Exchange Of Information By The Bureau Of Internal Revenue Of Tax Matters Pursuant To Internationally-Agreed Tax Standards, Amending Sections 6(F), 71 And 270 Of The National Internal Revenue Code Of 1997, As Amended, And For Other Purposes
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March 5, 2010
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10001
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An Act Reducing the Taxes on Life Insurance Policies, Amending for this Purpose Sections 123 and 183 of the National Internal Revenue Code of 1997, as Amended
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February 23, 2010
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9648
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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
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June 30, 2009
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9504
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An Act Amending Section 22, 24, 34, 35, 51, And 79 Of Republic Act No. 8424, As Amended Otherwise Known As The National Internal Revenue Code Of 1997
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June 17, 2008/ July 06, 2008
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9361
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An Act Amending Section 110 (B) Of The National Internal Revenue Code Of 1997, As Amended, And For Other Purposes
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November 21, 2006
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9337
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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
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May 24, 2005 / November 1, 2005
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9334
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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"
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December 21, 2004/ January 01, 2005
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9294
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An Act Restoring The Tax Exemption Of Offshore Banking Units (OBUS) And Foreign Currency Deposit Units (FCDUS), Amending For The Purpose Section 27 (D) And Section 28, Paragraphs (A) (4) And (A) (7) (B) Of The National Internal Revenue Code As Amended
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April 28, 2004
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9243
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An Act Rationalizing The Provisions On The Documentary Stamp Tax Of The National Internal Revenue Code Of 1997, As Amended. And For Other Purposes
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February 17, 2004
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9238
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An Act Amending Certain Sections of the National Internal Revenue Code of 1997, as Amended, by Excluding Several Services from the Coverage of the VAT and Re-Imposing 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
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February 5, 2004 / January 1, 2004
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9224
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An Act Rationalizing the Excise Tax on Automobiles, Amending for the Purpose the National Internal Revenue Code Of 1997, and for Other Purposes.
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August 29, 2003 / Immediately
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9010
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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
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February 27, 2001 / January 1, 2001
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8761
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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
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February 16, 2000 / January 1, 2000
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8424
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An Act Amending the National Internal Revenue Code (NIRC), as Amended, and for Other Purposes
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December 11, 1997/ January 01, 1998
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