Bureau of Internal Revenue
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.
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%).
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.
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.
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.
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.
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.
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.
ONE MONTH TAX HOLIDAY ACT OF 2025
Senate Bill No. 1446 proposes a one-month tax holiday that exempts compensation income from income tax, aiming to provide immediate financial relief to Filipino workers, particularly the middle class.
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.
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.
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.
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.
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.
FREELANCE WORKERS PROTECTION ACT
The Freelance Workers Protection Act aims to provide protections and incentives for freelance workers in the Philippines, addressing issues such as late payments, lack of benefits, and unsafe working conditions.
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.
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.