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Committees / WAYS AND MEANS

Committee on WAYS AND MEANS

Measures referred (97)
SBN-2148bill · in_committee

ADOPTION OF ALTERNATIVE WORK ARRANGEMENTS IN ENTERPRISES

Senate Bill No. 2148 allows enterprises registered with Investment Promotion Agencies to adopt alternative work arrangements without losing fiscal incentives. It amends Section 309 of the National Internal Revenue Code to clarify that such arrangements can include telecommuting and hybrid work, provided they are mutually agreed upon by employers and employees.

Filed May 20, 2026
SBN-2137bill · in_committee

INCREASING THE INCOME TAX EXEMPTION CEILING FOR INDIVIDUAL TAXPAYERS

This bill proposes to increase the income tax exemption ceiling for individual taxpayers from ₱250,000 to ₱360,000 annually, aiming to provide financial relief amid rising inflation and stagnant wages.

Filed May 19, 2026
SBN-2124bill · in_committee

VAT EXEMPTION ON SYSTEM LOSS ACT FOR RESIDENTIAL HOUSEHOLD CONSUMERS

This bill aims to exempt the system loss component from value-added taxes (VAT) in electricity sales to residential consumers, reducing their overall electricity costs.

Filed May 7, 2026
SBN-2111bill · in_committee

VAT EXEMPTION ON POWER CHARGES ACT

This bill seeks to amend the National Internal Revenue Code to exclude systems loss charges, universal charges, and cross subsidies from the value-added tax base on power sales, aiming to reduce electricity costs for consumers.

Filed May 6, 2026
SBN-2093bill · in_committee

KURYENTE RELIEF ACT OF 2026

The Kuryente Relief Act of 2026 proposes to exempt residential households consuming 150 kilowatt hours (kWh) or less per month from the Value-Added Tax (VAT) on their electricity bills, aiming to provide financial relief to low- to lower-middle-income households.

Filed May 5, 2026
SBN-2076bill · in_committee

VAT EXEMPTION ON SYSTEMS LOSS ACT FOR RESIDENTIAL HOUSEHOLD CONSUMERS

This bill aims to exempt the system loss component from value-added tax (VAT) in the sale of electricity to residential household consumers, potentially lowering their electricity bills.

Filed May 4, 2026
SBN-2047bill · in_committee

VAT REDUCTION ACT

The VAT Reduction Act proposes to lower the Value-Added Tax (VAT) from 12% to 10%, aiming to alleviate the financial burden on Filipino families by reducing the cost of goods and services.

Filed Apr 16, 2026
SBN-2043bill · in_committee

TEMPORARILY SUSPENDING OR REDUCING THE IMPOSITION OF VALUE-ADDED TAX (VAT) ON PETROLEUM PRODUCTS

This bill aims to temporarily suspend or reduce the Value-Added Tax (VAT) on petroleum products to provide immediate relief during fuel price crises. It allows the President to act based on specific economic conditions, such as high crude oil prices or a declared national emergency.

Filed Apr 15, 2026
SBN-2045bill · in_committee

GRANTING THE PRESIDENT THE POWER TO LOWER THE RATE OF VALUE-ADDED TAX ON PETROLEUM PRODUCTS

This bill grants the President of the Philippines the authority to lower or suspend the Value-Added Tax (VAT) on petroleum products for up to one year during a national emergency or state of calamity.

Filed Apr 15, 2026
SBN-2038bill · in_committee

GENERAL TAX AMNESTY ACT OF 2026

The General Tax Amnesty Act of 2026 provides a one-time opportunity for taxpayers to settle all unpaid internal revenue taxes for taxable year 2024 and prior years, aiming to improve tax compliance and broaden the tax base.

Filed Apr 13, 2026
SBN-2022bill · in_committee

NATIONAL EMERGENCY TAX RELIEF AND CONSUMER PROTECTION ACT

The National Emergency Tax Relief and Consumer Protection Act proposes a temporary exemption from the Value-Added Tax (VAT) on basic commodities and a 50% reduction in excise tax on petroleum products during a declared national emergency or state of calamity.

Filed Apr 6, 2026
SBN-2005bill · in_committee

INCREASING INCOME TAX EXEMPTION THRESHOLDS AND THE TAX-EXEMPT CEILING FOR DE MINIMIS BENEFITS

This bill aims to increase the tax-exempt threshold for personal income tax from ₱250,000 to ₱500,000 and raise the tax-exempt ceiling for de minimis benefits from ₱90,000 to ₱200,000.

Filed Mar 19, 2026
HBN-8464bill · in_committee

TRAVEL TAX ABOLITION ACT OF 2026

The Travel Tax Abolition Act of 2026 aims to abolish the travel tax imposed under existing laws and provide for the refund of any previously paid travel tax. It also mandates the National Government to ensure funding for certain agencies affected by the abolition of the tax.

Filed Mar 17, 2026
SBN-1982bill · enacted

AUTOMATIC SUSPENSION OR REDUCTION OF EXCISE TAX ON PETROLEUM PRODUCTS

This law allows the President to suspend or reduce excise taxes on petroleum products when the average price of Dubai crude oil exceeds USD 80 per barrel for one month. It sets specific conditions and reporting requirements for such actions.

Filed Mar 16, 2026
HBN-8418bill · enacted

AUTHORIZING THE SUSPENSION OR REDUCTION OF EXCISE TAXES ON PETROLEUM PRODUCTS

This bill authorizes the President to suspend or reduce excise taxes on petroleum products during national or global economic emergencies, amending the National Internal Revenue Code of 1997.

Filed Mar 16, 2026
SBN-1963bill · in_committee

VAT TREATMENT OF SOCIALIZED ELECTRICITY SUBSIDIES AND STATUTORY CHARGES

This bill clarifies the value-added tax (VAT) treatment of socialized electricity subsidies and statutory charges under the Electric Power Industry Reform Act of 2001. It amends the National Internal Revenue Code to exclude certain amounts from the VAT base, ensuring that consumer-provided subsidies do not contribute to the VAT burden on electricity consumers.

Filed Mar 11, 2026
SBN-1942bill · in_committee

FUEL PRICE RELIEF ACT

The Fuel Price Relief Act establishes a mechanism for the temporary suspension or reduction of excise tax and value-added tax on petroleum products during extraordinary global oil price increases, aiming to protect consumers from price spikes.

Filed Mar 9, 2026
SBN-1940bill · in_committee

SUSPENSION OR REDUCTION OF EXCISE TAXES ON PETROLEUM PRODUCTS

This bill authorizes the President to suspend or reduce excise taxes on petroleum products during national or global economic emergencies, amending the National Internal Revenue Code to provide a mechanism for timely fiscal responses to oil price volatility.

Filed Mar 9, 2026
SBN-1938bill · in_committee

SUSPENSION OR REDUCTION OF EXCISE TAXES AND/OR VALUE-ADDED TAX ON PETROLEUM PRODUCTS

This bill authorizes the President to temporarily suspend or reduce excise taxes and/or value-added tax on petroleum products when global oil prices exceed specified thresholds, specifically when the average price of Dubai crude oil exceeds $80 per barrel.

Filed Mar 9, 2026
SBN-1935bill · in_committee

AUTOMATIC SUSPENSION OF VALUE-ADDED TAX AND EXCISE TAXES ON FUEL

This bill provides for the automatic suspension of the Value-Added Tax (VAT) and excise taxes on fuel when the average Dubai crude oil price reaches or exceeds USD 80 per barrel, aiming to alleviate the financial burden on consumers during periods of high fuel prices.

Filed Mar 5, 2026
SBN-1930bill · in_committee

DISCOVER PHILIPPINES ACT

The Discover Philippines Act aims to amend the National Internal Revenue Code to exempt the transport of passengers by air and sea to designated tourism development zones from the Value-Added Tax (VAT).

Filed Mar 4, 2026
SBN-1927bill · in_committee

AUTOMATIC SUSPENSION OR REDUCTION OF EXCISE TAX ON FUELS

This bill allows the President to automatically suspend or reduce excise taxes on fuels when global oil prices exceed USD 80 per barrel, aiming to provide timely relief to consumers during price surges.

Filed Mar 4, 2026
SBN-1922bill · in_committee

TEMPORARY SUSPENSION OR REDUCTION OF EXCISE TAX ON FUEL

This bill provides for the temporary suspension or reduction of excise taxes on regular gasoline, unleaded premium gasoline, and diesel when global oil prices exceed a specified threshold, aiming to protect consumers from price spikes.

Filed Mar 3, 2026
SBN-1923bill · in_committee

GRANTING THE PRESIDENT THE POWER TO SUSPEND THE EXCISE TAX ON PETROLEUM PRODUCTS

This bill grants the President of the Philippines the authority to suspend the excise tax on petroleum products during national or global economic emergencies, allowing for a more flexible response to economic fluctuations.

Filed Mar 3, 2026
SBN-1916bill · in_committee

VAT REDUCTION ACT

The VAT Reduction Act proposes to lower the Value-Added Tax (VAT) rate from 12% to 10%, aiming to alleviate the tax burden on consumers and stimulate economic growth.

Filed Feb 26, 2026
SBN-1889bill · in_committee

ESTATE TAX AMNESTY ACT OF 2026

The Estate Tax Amnesty Act of 2026 provides a framework for estates of decedents who died on or before December 31, 2025, to settle outstanding estate tax liabilities at a uniform rate of six percent (6%).

Filed Feb 23, 2026
SBN-1893bill · in_committee

EXEMPTING THE PHILIPPINE FILM AND MOVIE INDUSTRY FROM THE PAYMENT OF CERTAIN TAXES

This bill aims to exempt the Philippine film and movie industry from certain taxes, specifically value-added tax and customs duties on film materials and equipment, to support local film production.

Filed Feb 23, 2026
SBN-1896bill · in_committee

TRAVEL TAX ABOLITION ACT OF 2026

Senate Bill No. 1896, known as the Travel Tax Abolition Act of 2026, aims to abolish the travel tax imposed on passengers leaving the Philippines. It seeks to promote tourism and economic growth by removing financial barriers to travel.

Filed Feb 23, 2026
SBN-1870bill · in_committee

TRAVEL TAX ABOLITION ACT

The Travel Tax Abolition Act seeks to eliminate the travel tax imposed on individuals leaving the Philippines, which has been a financial burden on travelers. It also provides for alternative funding sources to support agencies previously funded by travel tax collections.

Filed Feb 19, 2026
SBN-1866bill · in_committee

FURTHER EXTENDING THE PERIOD OF AVAILMENT OF ESTATE TAX AMNESTY

This bill seeks to extend the period for availing the estate tax amnesty, allowing heirs to settle unpaid estate taxes without penalties. It amends specific sections of the Tax Amnesty Act to provide a new deadline for compliance and outlines the process for filing and payment.

Filed Feb 18, 2026
SBN-1865bill · in_committee

FURTHER EXTENDING THE PERIOD OF AVAILMENT OF THE ESTATE TAX AMNESTY

Senate Bill No. 1865 seeks to extend the period for availing the Estate Tax Amnesty until December 31, 2028, and expands coverage to estates of decedents who died on or before December 31, 2024.

Filed Feb 18, 2026
SBN-1849bill · in_committee

ABOLISHING THE TRAVEL TAX

This bill seeks to abolish the travel tax imposed on Filipinos and certain foreign nationals leaving the Philippines, promoting easier travel and regional integration within ASEAN.

Filed Feb 12, 2026
SBN-1857bill · in_committee

MURANG BILIHIN AT SERBISYONG MEDIKAL ACT

The Murang Bilihin at Serbisyong Medikal Act aims to reduce the cost of basic goods, essential utilities, and medical services by expanding value-added tax exemptions. It proposes to amend the National Internal Revenue Code to exempt certain transactions from VAT, thereby making essential goods and services more affordable for low-income households.

Filed Feb 12, 2026
SBN-1859bill · withdrawn

VAT TREATMENT OF SOCIALIZED ELECTRICITY SUBSIDIES AND STATUTORY CHARGES

Senate Bill No. 1859 aimed to clarify the value-added tax treatment of socialized electricity subsidies and statutory charges under the Electric Power Industry Reform Act of 2001. The bill proposed amendments to the National Internal Revenue Code to address these issues.

Filed Feb 12, 2026
SBN-1851bill · in_committee

DIFFERENTIATED VALUE-ADDED TAX RATES ACT

This bill proposes to reduce the general Value-Added Tax (VAT) rate from 12% to 10% while maintaining the 12% rate for certain non-essential and environmentally sensitive goods and services. It amends several sections of the National Internal Revenue Code to implement these changes.

Filed Feb 12, 2026
SBN-1843bill · in_committee

TRAVEL TAX ABOLITION ACT OF 2026

The Travel Tax Abolition Act of 2026 aims to eliminate the travel tax currently imposed on travelers, which is ₱2,700 for first-class and ₱1,620 for economy class tickets. The bill seeks to reduce travel costs, promote tourism, and ensure that funding for related programs comes from the General Appropriations Act instead of directly from travelers.

Filed Feb 11, 2026
SBN-1825bill · in_committee

TAX FREE IMPORTATION OF MEDICAL SUPPLIES AND EQUIPMENT ACT

This bill aims to exempt the importation of medical supplies and equipment from customs duties and value-added tax to improve access to healthcare in the Philippines.

Filed Feb 10, 2026
SBN-1793bill · in_committee

TRAVEL TAX ABOLITION ACT OF 2026

Senate Bill No. 1793, known as the Travel Tax Abolition Act of 2026, aims to abolish the travel tax imposed on individuals departing from the Philippines. It proposes to refund previously paid travel taxes and ensure funding for affected agencies through the national budget.

Filed Feb 5, 2026
SBN-1768bill · in_committee

KIDDIE SAVERS FINANCIAL LITERACY ACT

The Kiddie Savers Financial Literacy Act aims to grant tax exemptions on interest income from minors' deposit accounts to promote financial literacy and saving among children.

Filed Feb 5, 2026
SBN-1740bill · in_committee

FURTHER EXTENDING THE PERIOD OF AVAILMENT OF THE ESTATE TAX AMNESTY

This bill seeks to extend the Estate Tax Amnesty period until December 31, 2028, allowing more time for families to settle estate tax obligations and formalize ownership of inherited properties.

Filed Feb 2, 2026
SBN-1685bill · in_committee

LOWERING THE RATES OF TAX ON TAXABLE INCOME OF INDIVIDUALS

This bill aims to lower the tax rates on taxable income for individuals by amending Section 24 of the National Internal Revenue Code of 1997. It proposes a new tax schedule effective from January 1, 2027, which includes a 0% tax rate for income not exceeding ₱500,000 and progressively higher rates for higher income brackets.

Filed Jan 26, 2026
SBN-1648bill · in_committee

ADDITIONAL TRAVEL TAX EXEMPTION ACT

This bill aims to amend the existing travel tax law to provide additional exemptions for travel vloggers accredited by the Department of Tourism, allowing them to promote Philippine tourism without incurring travel tax.

Filed Dec 18, 2025
HBN-6614bill · in_committee

EXTENDING THE PERIOD OF AVAILMENT OF THE ESTATE TAX AMNESTY

This bill extends the period for availing the estate tax amnesty, allowing estates of decedents who died on or before December 31, 2024, to settle unpaid estate taxes without penalties until December 31, 2028.

Filed Dec 17, 2025
SBN-1627bill · in_committee

ESTATE TAX REPEAL ACT

This bill seeks to repeal the estate tax under the National Internal Revenue Code of 1997, which is imposed on the transfer of property upon death. It aims to alleviate the financial burden on heirs during a time of mourning and simplify the process of transferring property.

Filed Dec 17, 2025
SBN-1618bill · in_committee

FURTHER AMENDING R.A. NO. 11213 (TAX AMNESTY ACT)

This bill seeks to extend the period for availing the estate tax amnesty until June 14, 2027, allowing individuals and businesses to settle their estate tax liabilities without penalties.

Filed Dec 16, 2025
SBN-1617bill · in_committee

GENERAL TAX AMNESTY ACT OF 2025

The General Tax Amnesty Act of 2025 proposes a one-time amnesty for all unpaid internal revenue taxes imposed by the national government for taxable year 2024 and prior years, allowing taxpayers to settle their obligations without penalties.

Filed Dec 16, 2025
SBN-1611bill · in_committee

EXTENDING THE PERIOD OF AVAILMENT OF ESTATE TAX AMNESTY

Senate Bill No. 1611 seeks to extend the period for availing estate tax amnesty until June 14, 2027, allowing families to settle unpaid estate taxes without penalties, surcharges, or interest.

Filed Dec 15, 2025
SBN-1608bill · in_committee

PLASTIC BAGS TAX ACT

Senate Bill No. 1608, known as the Plastic Bags Tax Act, proposes an excise tax on plastic bags to reduce plastic waste and generate revenue for environmental programs.

Filed Dec 15, 2025
SBN-1552bill · in_committee

VAT REDUCTION ACT OF 2025

Senate Bill No. 1552 proposes to reduce the Value-Added Tax (VAT) from 12% to 10%, amending specific sections of the National Internal Revenue Code. This change aims to align the Philippines' VAT rate with those of neighboring countries and alleviate the financial burden on low- and middle-income households.

Filed Nov 24, 2025
SBN-1529bill · in_committee

ABOLISHING THE TRAVEL TAX

Senate Bill No. 1529 proposes to abolish the travel tax imposed on Filipinos and nationals of ASEAN member states traveling to other ASEAN countries. This bill aims to enhance mobility and align with regional agreements.

Filed Nov 17, 2025
SBN-1522bill · in_committee

AUTOMATIC SUSPENSION OF EXCISE TAXES ON PETROLEUM PRODUCTS

This bill aimed to amend the National Internal Revenue Code to allow for the automatic suspension of excise taxes on regular gasoline, unleaded premium gasoline, and diesel during periods of sharp price increases or supply disruptions.

Filed Nov 12, 2025
SBN-1488bill · in_committee

AMENDING R.A. NO. 11213 (TAX AMNESTY ACT) AS AMEDNDED BY R.A. NO. 11569 AND R.A. NO. 11956

This bill seeks to extend the estate tax amnesty period until June 14, 2028, allowing more time for families to settle their estate tax obligations without penalties.

Filed Nov 11, 2025
SBN-1484bill · in_committee

GENERAL TAX AMNESTY ACT

The General Tax Amnesty Act proposes a one-time amnesty for all unpaid internal revenue taxes imposed by the national government for taxable year 2024 and prior years, allowing taxpayers to settle their obligations with reduced penalties.

Filed Nov 11, 2025
SBN-1472bill · in_committee

SINGLE-USE PLASTIC BAGS TAX ACT

The Single-Use Plastic Bags Tax Act aims to impose an excise tax on single-use plastic bags to address plastic pollution in the Philippines. It establishes a tax rate of ₱20.00 per kilogram, which will increase by 4% annually starting January 1, 2026, and allocates the revenue to environmental programs.

Filed Nov 3, 2025
SBN-1456bill · in_committee

SINGLE-USE PLASTIC BAGS ACT

Senate Bill No. 1456, known as the Single-Use Plastic Bags Act, proposes an excise tax of ₱150 per kilogram on single-use plastic bags, with a 4% annual increase starting January 1, 2028. The revenue generated will support environmental programs under the Department of Environment and Natural Resources.

Filed Oct 20, 2025
SBN-1450bill · in_committee

BAWAS, BUWIS, GINHAWA PARA SA PILIPINO ACT

The Bawas Buwis, Ginhawa para sa Pilipino Act aims to abolish the Value-Added Tax (VAT) in the Philippines, which is seen as a regressive tax burden on low- and middle-income families. The bill proposes to repeal specific sections of the National Internal Revenue Code related to VAT and establish alternative revenue sources.

Filed Oct 9, 2025
SBN-1406bill · in_committee

EXTENDING THE PERIOD OF AVAILMENT OF THE ESTATE TAX AMNESTY

Senate Bill No. 1406 seeks to extend the period for availing the estate tax amnesty until June 14, 2027, allowing heirs to settle unpaid estate taxes without penalties or surcharges.

Filed Sep 24, 2025
SBN-1409bill · in_committee

ABOLISHING THE TRAVEL TAX

Senate Bill No. 1409 aims to abolish the travel tax imposed on Filipinos traveling abroad, which currently ranges from ₱300 to ₱2,700 depending on the class of passage. The bill proposes to repeal existing laws that authorize the collection of this tax and mandates the immediate refund of any travel taxes paid for flights scheduled after the bill's enactment.

Filed Sep 24, 2025
SBN-1397bill · in_committee

DECLARATION OF THE VALUE OF IMPORTED GOODS IN SHIPPING AND AIRLINE DOCUMENTS

This bill requires the declaration of the value of imported goods in shipping and airline documents and prohibits fraudulent alterations of cargo manifests, bills of lading, and airway bills. It amends the Customs Modernization and Tariff Act to enhance customs revenue collection and prevent fraud.

Filed Sep 16, 2025
SBN-1355bill · in_committee

EXEMPTION OF REFINED PETROLEUM IMPORTERS FROM THE BOND REQUIREMENT

This bill proposes to exempt importers of refined petroleum products from the bond requirement under Section 160 of the National Internal Revenue Code, provided they have no outstanding customs assessments from prior years.

Filed Sep 8, 2025
SBN-1354bill · in_committee

RATIONALIZING THE WITHHOLDING TAX RATE ON REFINED PETROLEUM PRODUCTS

This bill aims to lower the withholding tax rate on income derived from the sale of refined petroleum products to a maximum of 0.1%. It seeks to ease cash flow constraints for oil companies, potentially leading to lower fuel prices for consumers.

Filed Sep 8, 2025
SBN-1327bill · in_committee

TAX AMNESTY ACT

This bill seeks to extend the period for availing the estate tax amnesty until June 14, 2027, allowing more estates to settle their tax obligations without penalties.

Filed Sep 2, 2025
SBN-1326bill · in_committee

TAX DEDUCTIONS TO PARENTS AND LEGAL GUARDIANS

This bill proposes a tax deduction of ₱50,000 for parents and legal guardians of children with special needs to help alleviate the financial burden of necessary services and support.

Filed Sep 2, 2025
SBN-1334bill · in_committee

FULL TAX BENEFITS TO GOVERNMENT PURCHASES DURING A STATE OF CALAMITY

This bill aims to grant full tax benefits to government purchases made during a declared state of calamity, including exemptions from Value-Added Tax (VAT) and customs duties for essential goods.

Filed Sep 2, 2025
SBN-1309bill · in_committee

FINANCIAL, HEALTH, AND FOOD ASSISTANCE IN TIMES OF EPIDEMIC AND PANDEMIC CRISIS ACT

This bill aims to amend the National Internal Revenue Code to provide financial, health, and food assistance to households affected by epidemics and pandemics through unconditional cash transfers.

Filed Aug 28, 2025
SBN-1148bill · in_committee

PROVIDING TAX RELIEF FOR MICRO-ENTERPRISES ACT

Senate Bill No. 1148 aims to provide tax relief for micro-enterprises by simplifying tax registration and compliance processes, and offering a three-year income tax exemption for qualifying businesses.

Filed Aug 7, 2025
SBN-1136bill · in_committee

SIMPLIFIED FILING OF RETURNS AND PAYMENT OF INCOME TAX

This bill aims to simplify the registration, filing of returns, and payment of income and percentage taxes for micro-enterprises, while also providing tax relief for these businesses.

Filed Aug 7, 2025
SBN-1011bill · in_committee

GRANT OF REWARDS TO INFORMERS FOR THE DISCOVERY OF VIOLATIONS OF INTERNAL REVENUE AND CUSTOMS LAWS

This bill proposes a new framework for granting rewards to informers who provide information leading to the discovery of violations of internal revenue and customs laws, increasing the potential rewards significantly compared to existing laws.

Filed Aug 6, 2025
SBN-1062bill · in_committee

PHYSICIAN PRO BONO CARE ACT

The Physician Pro Bono Care Act aims to provide tax incentives to physicians who offer free medical services to indigent patients, promoting access to healthcare for underserved communities.

Filed Aug 6, 2025
SBN-977bill · in_committee

PASSIVE INCOME AND FINANCIAL INTERMEDIARY TAXATION ACT

The Passive Income and Financial Intermediary Taxation Act aims to amend various sections of the National Internal Revenue Code to streamline taxation on passive income and financial intermediaries, reducing the number of tax combinations and harmonizing tax rates.

Filed Aug 6, 2025
SBN-865bill · in_committee

SINGIE-USE PLASTIC BAGS TAX ACT

The bill imposes an excise tax on single-use plastic bags to address environmental concerns and fund waste management programs.

Filed Aug 4, 2025
SBN-811bill · in_committee

PLASTAX ACT

The PlasTax Act imposes an excise tax of ₱150.00 per kilogram on specified types of single-use plastic packaging materials, aiming to reduce plastic waste and promote sustainable alternatives.

Filed Aug 4, 2025
SBN-844bill · in_committee

THE TAXPAYERS BILL OF RIGHTS AND OBLIGATIONS ACT

The Taxpayers Bill of Rights and Obligations Act aims to establish a comprehensive framework for the rights and obligations of taxpayers in the Philippines, create the Office of the National Taxpayer Advocate, and ensure taxpayer protection and assistance.

Filed Aug 4, 2025
SBN-621bill · in_committee

THE TAXPAYERS BILL OF RIGHTS AND OBLIGATIONS ACT

The Taxpayers Bill of Rights and Obligations Act aims to establish a framework for protecting taxpayers' rights and obligations, create the Office of the National Taxpayer Advocate, and appropriate necessary funds for its implementation.

Filed Jul 15, 2025
SBN-483bill · in_committee

DOCUMENTARY STAMP TAX

This bill proposes to exempt the pledge of personal property for loans not exceeding ₱10,000 from the documentary stamp tax, aiming to alleviate financial burdens on marginalized sectors.

Filed Jul 14, 2025
SBN-496bill · in_committee

EXEMPTING ELECTRICITY SALES FROM VALUE-ADDED TAX

This bill aims to exempt electricity sales from the value-added tax (VAT) to reduce electricity costs, which are high in the Philippines compared to other countries. The exemption is expected to lower operating costs for businesses, help control inflation, and increase disposable income for households.

Filed Jul 14, 2025
SBN-463bill · in_committee

ABOLISHING THE TRAVEL TAX ON FILIPINOS FOR ECONOMY PASSAGE

This bill aims to abolish the travel tax for Filipinos traveling on economy class, amending existing laws that impose this tax. It seeks to ease the financial burden on travelers and promote tourism.

Filed Jul 14, 2025
SBN-347bill · in_committee

TAX-FREE IMPORTATION OF MEDICAL DEVICES AND EQUIPMENT ACT

This bill aims to exempt the importation of medical devices and equipment from customs duties and value-added tax for five years, promoting affordable healthcare access in the Philippines.

Filed Jul 10, 2025
SBN-424bill · in_committee

ABOLISHING THE TRAVEL TAX ON FILIPINOS AND SOUTHEAST ASIAN NATIONS (ASEAN) MEMBERS

This bill aims to abolish the travel tax imposed on Filipinos and nationals of ASEAN member states traveling to other ASEAN countries, promoting easier travel and potentially boosting tourism and economic activity.

Filed Jul 10, 2025
SBN-336bill · in_committee

PHYSICIAN PRO BONO CARE ACT

The Physician Pro Bono Care Act aims to provide tax incentives to physicians who offer free medical services to indigent patients, promoting access to healthcare for the underprivileged.

Filed Jul 9, 2025
SBN-341bill · in_committee

EXEMPTING MENSTRUAL PRODUCTS FROM VALUE ADDED TAX

This bill aims to exempt menstrual products from the Value Added Tax (VAT) to improve accessibility and affordability for women and girls in the Philippines.

Filed Jul 9, 2025
SBN-268bill · in_committee

ABOLISHING THE TRAVEL TAX FOR FILIPINOS AND ON ASEAN TRAVEL

This bill aims to abolish the travel tax for Filipinos and nationals of ASEAN member states traveling to other ASEAN countries, making travel more affordable and supporting regional tourism and economic growth.

Filed Jul 8, 2025
SBN-267bill · in_committee

INCREASING THE INCOME TAX EXEMPTION CEILING FOR INDIVIDUAL TAXPAYERS

This bill proposes to increase the income tax exemption ceiling for individual taxpayers from ₱250,000 to ₱480,000 annually, aiming to provide tax relief and adjust for inflation.

Filed Jul 8, 2025
SBN-266bill · in_committee

PRICE OF ELECTRICITY

This bill aims to lower electricity prices by exempting the sale of electricity from the Value Added Tax (VAT), which is currently imposed at 12% on electricity sales by generation, transmission, and distribution companies, as well as electric cooperatives.

Filed Jul 8, 2025
SBN-281bill · in_committee

AMENDING SECTIONS OF THE NATIONAL INTERNAL REVENUE CODE OF 1997

This bill amends the National Internal Revenue Code to give the Bureau of Internal Revenue exclusive authority over tax-related cases, removing the Department of Justice's role in these prosecutions.

Filed Jul 8, 2025
SBN-265bill · in_committee

ABOLITION OF EXCISE TAX ON PETROLEUM PRODUCTS

This bill aimed to abolish the excise tax on diesel, kerosene, liquefied petroleum gas, fuel oil, and unleaded gasoline, which was intended to alleviate the financial burden on Filipino households and businesses.

Filed Jul 8, 2025
SBN-231bill · in_committee

REDUCING THE COST OF BUSINESS COMPLIANCE FOR MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES)

This bill aims to promote business growth and recovery for micro, small, and medium enterprises (MSMEs) by reducing their compliance costs with tax regulations. It proposes to lower the optional tax rate on gross sales or receipts from 8% to 5% and simplify the withholding tax rates for purchases of goods and services.

Filed Jul 7, 2025
SBN-76bill · in_committee

TRAVEL TAX DISCOUNT TO SENIOR CITIZENS

This bill aims to provide senior citizens with a 20% discount on travel tax, amending the existing Senior Citizens Act to ease their financial burden and encourage travel.

Filed Jul 3, 2025
SBN-88bill · in_committee

AMENDING PD NO. 1183 (TRAVEL TAX)

This bill amends the existing travel tax law to exempt economy class passengers from paying travel tax while retaining the tax for business class and higher passengers. It aims to alleviate the financial burden on ordinary Filipino travelers while ensuring continued funding for tourism and cultural programs.

Filed Jul 3, 2025
SBN-61bill · in_committee

AMENDING THE NIRC (EXEMPTING ELECTRICITY SALES FROM VAT)

This bill aims to exempt electricity sales from the twelve percent (12%) value-added tax (VAT) to reduce electricity costs for consumers and stimulate economic activity.

Filed Jul 3, 2025
SBN-120bill · in_committee

GRANTING THE PRESIDENT THE POWER TO REDUCE OR SUSPEND VAT ON PETROLEUM PRODUCTS

This bill aimed to grant the President the authority to lower or suspend the Value-Added Tax (VAT) on petroleum products during national emergencies or states of calamity for up to one year.

Filed Jul 3, 2025
SBN-59bill · in_committee

AMENDING THE NIRC (TAX REFORM FOR THE FINANCIAL SECTOR)

This bill proposes amendments to various sections of the National Internal Revenue Code of 1997 to simplify and rationalize the taxation of the financial sector, including banks and insurance companies.

Filed Jul 2, 2025
SBN-13bill · in_committee

ABOLISHING THE TRAVEL TAX ON FILIPINOS AND ASEAN MEMBERS

This bill aims to abolish the travel tax for Filipinos and nationals of ASEAN member states traveling to other ASEAN countries, promoting greater mobility and reducing travel costs.

Filed Jul 2, 2025
SBN-56bill · in_committee

GRANTING INCREASE IN TAKE-HOME PAY FOR ALL WORKING FILIPINOS ACT (GINHAWA)

The bill aims to amend various sections of the National Internal Revenue Code to increase the take-home pay of working Filipinos by adjusting income tax exemptions and deductions.

Filed Jul 2, 2025
SBN-5bill · in_committee

AUTOMATIC SUSPENSION OF EXCISE TAXES ON PETROLEUM PRODUCTS

This bill aims to automatically suspend excise taxes on regular gasoline, unleaded premium gasoline, and diesel when the average Dubai crude oil price reaches or exceeds USD 80 per barrel.

Filed Jul 2, 2025
SBN-58bill · in_committee

AMENDING THE NIRC (TOBACCO/HEATED TOBACCO/VAPOR PRODUCTS)

This bill proposes amendments to the National Internal Revenue Code of 1997, specifically targeting the taxation of tobacco, heated tobacco, and vapor products. It aims to increase excise taxes and impose penalties on flavored vapor products to address rising smoking and vaping rates.

Filed Jul 2, 2025
SBN-60bill · in_committee

GENERAL TAX AMNESTY ACT OF 2025

The General Tax Amnesty Act of 2025 proposes a one-time amnesty for all unpaid internal revenue taxes imposed by the national government for taxable year 2024 and prior years. It aims to encourage voluntary compliance among taxpayers by waiving penalties and interests on unpaid taxes while implementing measures to prevent tax evasion.

Filed Jul 2, 2025