House Bill No. 3174, 13th Congress of the Republic

Law

Bill Type

Long Title

AN ACT INCREASING THE SPECIFIC TAX RATES IMPOSED ON ALCOHOL AND TOBACCO PRODUCTS AMENDING FOR THE PURPOSE SECTIONS 141, 142, 143, 144 AND 145 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED

Short Title

ALCOHOL AND TOBACCO PRODUCTS TAX INCREASE

Text as Filed (File)

Congress Author

Congress Co-Authors

Scope

Legislative Status

APPROVED BY THE PRESIDENT OF THE PHILIPPINES

Legislative Status Date

2004-12-21

Session Sequence No.

Session Type

FIRST REGULAR SESSION

Subjects

R.A.NO. 9334

TAXES/TAXATION (SIN TAX)

ALCOHOL/LIQUORS/WINE (TAX INCREASE)

NATIONAL INTERNAL REVENUE CODE

TOBACCO PRODUCTS TAX INCREASE

Document Certification

IMMEDIATE

All Information (Senate Website)

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Legislative History (Senate Website)

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Committee Report Senate Link

No. 5 - Alcohol/Tobacco Products Excise Tax Rates Increase

CR-5

Committee Referral (Senate Website)

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Committee Details

Primary Committee

WAYS AND MEANS

Committee Report No.

Legislative History

House Bill/Resolution NO. HB03174
REPUBLIC ACT NO. RA09334
FULL TITLE : AN ACT INCREASING THE SPECIFIC TAX RATES IMPOSED ON ALCOHOL AND TOBACCO PRODUCTS AMENDING FOR THE PURPOSE SECTIONS 141, 142, 143, 144 AND 145 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
SHORT TITLE : Increasing the Specific Tax Rates Imposed on Alcohol and Tobacco Products
ABSTRACT : The bill seeks to increase the excise tax on distilled spirits, wines, fermented liquor, tobacco products, cigars and cigarettes by 20%, to be adjusted by 3% on the 2nd and 3rd years from the date of the effectivity of the Act.
ALIAS NAME : Sin Tax
PRINCIPAL AUTHOR/S : DE VENECIA, JOSE JR. C.
DATE FILED : 2004-10-26
SIGNIFICANCE: NATIONAL
CO-AUTHORS :
1. Suarez	2. Singson
3. Cagas	4. Figueroa
5. Javier	6. Cua
7. Mandanas	8. Fuentebella
9. Lapus	10. Teves
11. Roman	12. Arroyo
13. Locsin	14. Badelles
15. Pablo	16. Hizon
17. Malanyaon	18. Baculio
19. Olano	20. Ramiro
21. Zialcita	22. Baterina
23. Lacson	24. Ermita-buhain
25. Ecleo	26. Sandoval
27. Lagman	28. Andaya
29. Valdez	30. Villafuerte
31. Golez	32. Ablan
33. Salceda	34. Sumulong
35. Tulagan	36. Umali
37. Espina	38. Castelo-daza
39. Dy	40. Defensor
41. Abad	42. Acosta
43. Alfelor	44. Arbison
45. Arroyo	46. Banaag
47. Barinaga	48. Bautista
49. Bueser	50. Bulut
51. Cabilao	52. Cajes
53. Cari	54. Chatto
55. Chiongbian	56. Codilla
57. Cojuangco	58. Dadivas
59. Dimaporo	60. Domogan
61. Dumarpa	62. Dy
63. Espinosa	64. Estrella
65. Garcia	66. Ipong
67. Jala	68. Joaquin
69. Joson	70. Macarambon
71. Macias	72. Marañon
73. Marcoleta	74. Mitra
75. Nantes	76. Nepomuceno
77. Nicolas	78. Ortega
79. Pingoy	80. Puentevella
81. Reyes	82. Rodriguez
83. Romualdo	84. Silverio
85. Soon-ruiz	86. Uy
87. Veloso	88. Vicencio
89. Yapha
CO-AUTHORS (Journal Entries) :
1. Abante (024 )	2. Gullas (024 )
3. Villarosa (024 )	4. Gidaya (030 )
AUTHORS(Final/Third Reading) :
1. Libanan	2. Remulla
3. Magsaysay	4. Almario
AUTHORSHIP WITHDRAWALS:
Maza(2004-10-27)
Mandanas(2004-11-08)
Noel(2004-11-10)
()
DATE CERTIFIED AS URGENT:2004-10-26
URGENT BILL? Yes
DATE CERTIFIED AS URGENT:2004-10-26
COUNTERPART HOUSE BILL/CONCURRENT RESOLUTION: SB01854
URGENT SENATE BILL? Yes
DATE CERTIFIED AS URGENT HOUSE BILL: 2004-11-17

REMARKS: Rep. Florencio 'Bem' Noel manifested the withdrawal of his name as coauthor of HB3174. (per letter dated 28 Oct.2004 to the Secretary General)
ACTIONS TAKEN BY THE COMMITTEE
COMMITEE HEARINGS/ACTIONS:
1. Committee Report filed on 2004-10-26
2. Bicameral Conference Report filed on 2004-12-15
COMMITTEE REPORT NO. 00060
SUBMITTED ON 2004-10-26
SUBMITTED BY: WAYS AND MEANS
RECOMMENDATIONS: approval
SUBSTITUTED BILLS: HB00194, HB01558, HB01591, HB02135, HB02510, HB02653, HB02690, HB02733, HB02871, HB03020, HB03023, HB03045
ACTIONS TAKEN BY THE COMMITTEE ON RULES
REFERRAL TO THE COMMITTEE ON RULES ON 2004-10-27
DATE INCLUDED IN OB: 2004-10-27
SECOND READING INFORMATION
PERIOD OF SPONSORSHIP : 2004-10-27
SPONSORED BY : Lapus
PERIOD OF INTERPELLATIONS : 2004-10-27
INTERPELLATED BY : Casiño, Remulla, Guingona, Escudero, Mandanas, Aquino, Magtubo, Aguja, Paras, Remulla, Malapitan, Serapio, Cayetano, Paras
FINAL LIST OF AUTHORS : Libanan, Remulla, Magsaysay, Almario
DATE APPROVED ON SECOND READING : 2004-10-28
THIRD READING INFORMATION
DATE APPROVED BY THE HOUSE ON THIRD READING :2004-10-28
HOUSE VOTES: YEAS:157 NAYS:10 ABSTAIN:.1
DATE TRANSMITTED TO THE SENATE: 2004-10-28
ACTIONS TAKEN BY THE SENATE/HOUSE
DATE RECEIVED BY THE SENATE: 2004-10-28
CONFERENCE COMMITTEE INFORMATION
DATE REQUESTED TO FORM A CONFERENCE COMMITTEE : 2004-12-14
CONFERENCE COMMITTEEE REQUESTED BY : HOUSE
DATE AGREED TO FORM A CONFERENCE COMMITTEE : 2004-12-14
REMARKS :
CONCOM MEMBERS(HOUSE) : Lapus, Javier, Puentevella, Baterina, Figueroa, Zialcita, Badelles, Fuentebella, Singson, Roman, Cua, Lagman, Locsin, Villafuerte, Defensor, Remulla, Noel, Santiago, Salceda, Suarez, Cayetano, Paras, Zamora, Barbers, Suplico, Crisologo, Chipeco, Teves, Mandanas
CONCOM MEMBERS(SENATE) : Recto, Arroyo, Villar, Revilla, Lapid, Enrile, Angara, Ejercito-Estrada (J.)
DATE HOUSE RATIFIED CONCOM REPORT : 2004-12-15
DATE SENATE APPROVED CONCOM REPORT : 2004-12-16
ACTIONS TAKEN BY THE PRESIDENT
DATE TRANSMITTED TO THE PRESIDENT : 2004-12-17
DATE ACTED UPON BY THE PRESIDENT : 2004-12-21
PRESIDENTIAL ACTION:(A)PPROVED/(V)ETOED/(L)APSED : A
REPUBLIC ACT NO.: RA09334
ORIGIN : HOUSE
REPUBLIC ACT TITLE: AN ACT INCREASING THE EXCISE TAX RATES IMPOSED ON 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

Senate Legislative History

Entitled:

AN ACT INCREASING THE SPECIFIC TAX RATES IMPOSED ON ALCOHOL AND TOBACCO PRODUCTS AMENDING FOR THE PURPOSE SECTIONS 141, 142, 143, 144 AND 145 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED

[ First Regular Session, 13th Congress ]

[ 2004 ]

10/28/2004 Filed in the Senate requesting for concurrence by Representatives DE VENECIA, et. al., as authors;

11/2/2004 Read on First Reading and referred to the Committee(s) on WAYS AND MEANS;

11/2/2004 Certified by the President of the Philippines Gloria Macapagal Arroyo for its immediate enactment on October 26, 2004;

11/16/2004 Returned by the Committee on Ways and Means per Committee Report No. 5, recommending that it be considered in SBN-1854;

11/16/2004 CONSIDERED IN SBN-1854.

12/14/2004 Senate requested the House of Representatives for a conference on the disagreeing provisions of SBN-1854 and HBN-3174, designating Senators Recto, Arroyo, Villar Jr., Revilla, Lapid, Enrile, Angara and Jinggoy Estrada as conferees;

12/16/2004 House of Representatives accepted the request of the Senate for a conference on the disagreeing provisions of SBN-1854 and HBN-3174, designating Representatives Lapus, Javier, Roman, Singson, Locsin Jr., Cua, Figueroa, Badelles, Zialcita, Baterina, Remulla, Lagman, Villafuerte, Salceda, Fuentebella, Puentevella, Suarez, Barbers, Defensor, Noel, Cayetano, Zamora, Paras, Santiago, Suplico, Crisologo and Chipeco as conferees on December 14, 2004;

12/16/2004 House of Representatives elected Representatives Teves and Mandanas as additional conferees on December 15, 2004;

12/16/2004 Conference Committee Report submitted to the Senate, recommending that HBN-3174 in consolidation with SBN-1854, be approved as reconciled;

12/16/2004 Sponsorship speech of Senator Recto on the conference committee report;

12/16/2004 Conference Committee Report approved by the Senate;

12/16/2004 Conference Committee Report approved by the House of Representatives on December 15, 2004; (See: OB dated January 10, 2005)

12/17/2004 Enrolled copy of consolidated version of HBN-3174 and SBN-1854 sent to the Senate for the signature of Senate President Drilon and Senate Secretary Yabes;

[ 2005 ]

1/10/2005 Approved and signed into law by the President of the Philippines, Her Excellency President Gloria Macagapal Arroyo on December 21, 2004, and became REPUBLIC ACT NO. 9334.

The bill seeks to increase the excise tax on distilled spirits, wines, fermented liquor, tobacco products, cigars and cigarettes by 20%, to be adjusted by 3% on the 2nd and 3rd years from the date of the effectivity of the Act.'

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Committee Details

Legislative History

Senate Legislative History

Abstract

Entitled:
AN ACT INCREASING THE SPECIFIC TAX RATES IMPOSED ON ALCOHOL AND TOBACCO PRODUCTS AMENDING FOR THE PURPOSE SECTIONS 141, 142, 143, 144 AND 145 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
[ First Regular Session, 13th Congress ]
[ 2004 ]
10/28/2004	Filed in the Senate requesting for concurrence by Representatives DE VENECIA, et. al., as authors;
11/2/2004	Read on First Reading and referred to the Committee(s) on WAYS AND MEANS;
11/2/2004	Certified by the President of the Philippines Gloria Macapagal Arroyo for its immediate enactment on October 26, 2004;
11/16/2004	Returned by the Committee on Ways and Means per Committee Report No. 5, recommending that it be considered in SBN-1854;
11/16/2004	CONSIDERED IN SBN-1854.
12/14/2004	Senate requested the House of Representatives for a conference on the disagreeing provisions of SBN-1854 and HBN-3174, designating Senators Recto, Arroyo, Villar Jr., Revilla, Lapid, Enrile, Angara and Jinggoy Estrada as conferees;
12/16/2004	House of Representatives accepted the request of the Senate for a conference on the disagreeing provisions of SBN-1854 and HBN-3174, designating Representatives Lapus, Javier, Roman, Singson, Locsin Jr., Cua, Figueroa, Badelles, Zialcita, Baterina, Remulla, Lagman, Villafuerte, Salceda, Fuentebella, Puentevella, Suarez, Barbers, Defensor, Noel, Cayetano, Zamora, Paras, Santiago, Suplico, Crisologo and Chipeco as conferees on December 14, 2004;
12/16/2004	House of Representatives elected Representatives Teves and Mandanas as additional conferees on December 15, 2004;
12/16/2004	Conference Committee Report submitted to the Senate, recommending that HBN-3174 in consolidation with SBN-1854, be approved as reconciled;
12/16/2004	Sponsorship speech of Senator Recto on the conference committee report;
12/16/2004	Conference Committee Report approved by the Senate;
12/16/2004	Conference Committee Report approved by the House of Representatives on December 15, 2004; (See: OB dated January 10, 2005)
12/17/2004	Enrolled copy of consolidated version of HBN-3174 and SBN-1854 sent to the Senate for the signature of Senate President Drilon and Senate Secretary Yabes;
[ 2005 ]
1/10/2005	Approved and signed into law by the President of the Philippines, Her Excellency President Gloria Macagapal Arroyo on December 21, 2004, and became REPUBLIC ACT NO. 9334.