Republic Acts: Amendments to NIRC

RA No.
10864

10754

10653

10378

10351

10026

10021

10001

Title

Date Issued /
Effectivity
June 10, 2016

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
An Act Expanding the Benefits and Privileges March 23, 2015
of Persons with Disability(PWD)
An Act Adjusting The 13th Month Pay And
February 12,
Other Benefits Ceiling Excluded From The
2015
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
An Act Recognizing The Principle Of
March 7, 2013
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
An Act Restructuring The Excise Tax On
December 19,
Alcohol And Tobacco Products By Amending 2012/ January
Sections 141, 142, 143, 144, 145, 8, 131
01, 2013
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
An Act Granting Income Tax Exemption To
March 11, 2010
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
An Act To Allow The Exchange Of Information March 8, 2010
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
An Act Reducing The Taxes On Life InsuranceFebruary 23,

RA No.
10864

9648

9504

9361
9337

9334

9294

9243

9238

Title

Date Issued /
Effectivity
June 10, 2016

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
Policies, Amending For This Purpose Sections 2010
123 And 183 Of The National Internal
Revenue Code Of 1997, As Amended
An Act Exempting From Documentary Stamp June 30, 2009
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
An Act Amending Section 22, 24, 34, 35, 51, June 17, 2008/
And 79 Of Republic Act No. 8424, As
July 06, 2008
Amended Otherwise Known As The National
Internal Revenue Code Of 1997
An Act Amending Section 110 (B) Of The
November 21,
National Internal Revenue Code Of 1997, As 2006
Amended, And For Other Purposes
An Act Amending Sections 27, 28, 34, 106, May 24, 2005
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
An Act Increasing The Excise Tax Rates
December 21,
Imposed On Alcohol And Tobacco Products, 2004/ January
Amending For The Purpose Sections
01, 2005
131,141, 142, 143, 144, 145 And 288 Of
The National Internal Revenue Code Of
1997, As Amended"
An Act Restoring The Tax Exemption Of
April 28, 2004
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
An Act Rationalizing The Provisions On The February 17,
Documentary Stamp Tax Of The National
2004
Internal Revenue Code Of 1997, As
Amended. And For Other Purposes
An Act Amending Certain Sections Of The
February 5, 2004
National Internal Revenue Code Of 1997, As

RA No.
10864

9224

9010

8761

8424

Title

Date Issued /
Effectivity
June 10, 2016

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
Amended, By Excluding Several Services
From The Coverage Of The Vat 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
An Act Rationalizing The Excise Tax On
August 29, 2003
Automobiles, Amending For The Purpose The
National Internal Revenue Code Of 1997,
And For Other Purposes.
An Act To Further Defer The Imposition Of
February 27,
The Value-Added Tax On Certain Services,
2001
Amending For The Purpose Section 5 Of
Republic Act No. 8424, As Amended By
Republic Act No. 8761
An Act Imposing The Value-Added Tax On
February 16,
Certain Services Beginning January 1, 2001, 2000
Amending For The Purpose Section 5 Of
Republic Act No. 8424 And For Other
Purposes
An Act Amending The National Internal
December 11,
Revenue Code (NIRC), As Amended, And For 1997/ January
Other Purposes
01, 1998