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NATIONAL INTERNAL REVENUE CODE OF 1997 AND ITS AMENDMENTS

R.A.
TITLE Date of Approval Date of Effectivity
No.

R.A. The National Internal Revenue Code of 1997 December 11, 1997 January 1, 1998
8424
R.A. An Act Imposing The Value-Added Tax on Certain February 15, 2000 January 1, 2001
8761 Services Beginning January 1, 2001, Amending for the
Purpose Section 5 of R.A. No. 8424 and for Other
Purposes.
R.A. An Act To Further Defer The Imposition Of The Value- February 27, 2001 January 1, 2003
9010 Added Tax On Certain Services, Amending For The
Purpose Section 5 of R.A. No. 8424, As Amended by
R.A. No. 8761.
R.A. An Act Rationalizing the Excise Tax on Automobiles, August 29, 2003 October 4, 2003 (published on
9224 Amending for the Purpose the National Internal September 18, 2003)
Revenue Code of 1997, and for Other Purposes.
R.A. An Act Amending Certain Sections of the National Lapsed into law on Feb. 5, January 1, 2004
9238 Internal Revenue Code of 1997, as Amended, by 2004 without the signature
Excluding Several Services from the Coverage of the of the President in
Value-added Tax and Re-imposing the Gross Receipts accordance with Article VI,
Tax on Banks and Non-bank Financial Intermediaries Section 27(1) of the
Performing Quasi-Banking Functions and Other Non- Constitution.
Bank Financial Intermediaries Beginning January 1,
2004.
R.A. An Act Rationalizing the Provisions on the February 17, 2004 March 20, 2004
9243 Documentary Stamp Tax of The National Internal
Revenue Code of 1997, as Amended, and for Other
Purposes.
R.A. An Act Restoring the Tax Exemption of Offshore Approved by the President May 21, 2004
9294 Banking Units (OBUs) and Foreign Currency Deposit on April 28, 2004
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.
R.A. An Act Increasing the Excise Tax Rates Imposed on December 31, 2004 January 1, 2005
9334 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.
R.A. An Act Amending Sections 27, 28, 34, 106, 107, 108, Approved on May 24, 2005. Its effectivity clause provides
9337 109, 110, 111, 112, 113, 114, 116, 117, 119, 121, 148, that it shall take effect July 1,
151, 236, 237 and 288 of the National Internal Revenue 2005 but due to a TRO filed by
Code of 1997, as Amended, and for Other Purposes. some taxpayers. The law finally
took effect November 1, 2005
when the TRO was finally lifted
by the Supreme Court
R.A. An Act Amending Section 110(B) of the National Approved on November 21, December 13, 2006 (published
9361 Internal Revenue Code of 1997, as Amended, and for 2006 on November 28, 2006)
Other Purposes.
R.A. An Act Amending Sections 22, 24, 34, 35, 51 and 79 of Approved on June 17, 2008 July 6, 2008
9504 Republic Act No. 8424, As Amended, Otherwise and took effect on July 6,
Known as the National Internal Revenue Code of 1997. 2008.
R.A. Publishing the full text of Republic Act No. 10001 Approved February 23,
10001 entitled "An Act Reducing Taxes on Life Insurance 2010
Policies, Amending for this Sections 123 and 183 of the
National Internal Revenue Code of 1997, as Amended."

R.A. An Act to Allow the Exchange of Information By The Approved March 8, 2010
10021 Bureau of Internal Revenue On Tax Matters Pursuant to
Internationally-Agreed Tax Standards, Amending
Section 6(F), and 270 Of The National Internal
Revenue Code, As Amended and For Other Purposes.
R.A. An Act Granting Income Tax Exemption To Local Lapsed into law on March
10026 Water Districts by Amending Section 27 (C) of the 11, 2010 without the
National Internal Revenue Code of 1997 As Amended, signature of the President,
and Adding Section 289-A To The Code For the in accordance with Article
Purposes. VI, Section 27 (1) of the
Constitution.)