Taxation

National and local tax laws and revenue measures.

Republic ActNational

RA 12316 - An Act Authorizing the President to Suspend or Reduce Excise Tax on Petroleum Products, Amending for the Purpose Section 148 of the National Internal Revenue Code of 1997, as Amended

Mar 25, 2026Taxation
Republic ActNational

RA 12312 - An Act Banning and Declaring Illegal Offshore Gaming Operations in the Philippines and Other Operations Related Thereto, Repealing for the Purpose Republic Act Numbered Eleven Thousand Five Hundred Ninety, Otherwise Known as “An Act Taxing Philippine Offshore Gaming Operations”, and for Other Purposes

Oct 23, 2025Taxation
Republic ActNational

RA 12253 - An Act Enhancing the Fiscal Regime for the Large-scale Metallic Mining Industry, Amending for the Purpose Sections 34(B), 287, and the Subjects of Title VI and Chapter VII Thereof, and Creating New Sections 151-a, 151-b, 151-c, 151-d, and 287-a, All Under Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, Appropriating Funds Therefor, and for Other Purposes

Sep 5, 2025Taxation
Republic ActNational

RA 12235 - An Act Amending Sections 134 and 168 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended

Aug 29, 2025Taxation
Republic ActNational

RA 12214 - An Act Amending Sections 22, 24, 25, 27, 28, 32, 34, 38, 39, 42, 51, 52, 56, 57, 127, 149, 174, 176, 179, 190, 199, and 259 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, and for Other Purpose

May 29, 2025Taxation
Republic ActNational

RA 12078 - An Act Amending Republic Act No. 8178 Or the “Agricultural Tariffication Act”, As Amended By Republic Act No. 11203

Dec 6, 2024Taxation
Republic ActNational

RA 12079 - 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

Dec 6, 2024Taxation
Republic ActNational

RA 12066 - 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

Nov 8, 2024Taxation
Republic ActNational

RA 12023 - An Act Amending Sections 105, 108, 109, 110, 113, 114, 115, 128, 236, and 288 and Adding New Sections 108-a and 108-b of the National Internal Revenue Code of 1997, as Amended

Oct 2, 2024Taxation
Republic ActNational

RA 12022 - An Act Defining the Crimes of Agricultural Economic Sabotage, Prescribing Penalties Therefor, Vesting Jurisdiction Over Such Offenses With the Court of Tax Appeals, Providing Mechanisms for Its Implementation and Enforcement, Repealing for the Purpose Republic Act No. 10845 or the “Anti-Agricultural Smuggling Act of 2016”

Sep 26, 2024Taxation
Republic ActNational

RA 12001 - An Act Instituting Reforms in Real Property Valuation and Assessment in the Philippines, Reorganizing the Bureau of Local Government Finance, Granting of Tax Amnesty on Real Property and Special Levies on Real Property, and Appropriating Funds Therefor

Jun 13, 2024Taxation
Republic ActNational

RA 11976 - 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, 243, 245, 248, and 169; and Repealing Section 34(K) of the National Revenue Code of 1997, As Amended, and for Other Purposes

Jan 5, 2024Taxation
Republic ActNational

RA 11956 - An Act Further Amending Republic Act No. 11213, Otherwise Known as the “Tax Amnesty Act”, as Amended By Republic Act No. 11569, By Extending the Period of Availment of the Estate Tax Amnesty Until June 14, 2025, and for Other Purposes

Aug 8, 2023Taxation
Republic ActNational

RA 11953 - An Act Emancipating Agrarian Reform Beneficiaries from Financial Burden by Condoning All Principal Loans, Unpaid Amortizations and Interests and Exempting Payment of Estate Tax on Agricultural Lands Awarded Under the Comprehensive Agrarian Reform Program

Jul 7, 2023Taxation
Republic ActNational

RA 11635 - An Act Amending Section 27(b) of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes

Dec 10, 2021Taxation
Republic ActNational

RA 11598 - An Act Authorizing the Department of Agriculture to Provide for Direct Cash Assistance to Farmers Who Are Tilling Two (2) Hectares and Below of Rice Land Until 2024, and Use for the Purpose the Annual Tariff Revenues in Excess of Ten Billion Pesos (P10B) of the Rice Competitiveness Enhancement Fund Created Under Republic Act No. 11203, Entitled "An Act Liberalizing the Importation, Exportation and Trading of Rice, Lifting for the Purpose the Quantitative Import Restriction on Rice, and for Other Purposes"

Dec 10, 2021Taxation
Republic ActNational

RA 11590 - An Act Taxing Philippine Offshore Gaming Operations, Amending for the Purpose Section 22, 25, 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.

Sep 22, 2021Taxation
Republic ActNational

RA 11569 - An Act Extending the Estate Tax Amnesty and for Other Purposes, Amending Section 6 of Republic Act No. 11213, Otherwise Known as the "Tax Amnesty Act"

Jun 30, 2021Taxation
Republic ActNational

RA 11534 - An Act Reforming the Corporate Income Tax and Incentives System, Amending for the Purpose Sections

Mar 26, 2021Taxation
Republic ActNational

RA 11467 - 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 Veto message of the President to the Senate Veto message of the President to the Congress

Jan 22, 2020Taxation
Republic ActNational

RA 11256 - 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

Mar 29, 2019Taxation
Republic ActNational

RA 11213 - An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2017 and Prior Years with Respect to Estate Tax, Other Internal Revenue Taxes, and Tax on Delinquencies Republic Act No. 11569 - RA No. 11213 is hereby amended

Feb 14, 2019Taxation
Republic ActNational

RA 10963 - 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

Dec 19, 2017Taxation
Republic ActNational

RA 10963 - Tax Reform for Acceleration and Inclusion (TRAIN) Act

Amends the National Internal Revenue Code; lowers personal income tax and raises excise taxes on fuel, vehicles, and sugary drinks.

Dec 18, 2017Taxation