Bill Type
Long Title
AN ACT AMENDING SECTIONS 106, 107, 108, 109, 110 AND 111 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Short Title
VALUE-ADDED TAX INCREASE ON SALE OF GOODS OR PROPERTIES
Text as Filed (File)
Congress Author
Congress Co-Authors
Scope
Legislative Status
Legislative Status Date
Session Sequence No.
1
Session Type
Document Certification

Committee Details

Primary Committee
Committee Report No.
16

Floor Activity

Floor Activity
Date Parliamentary status Senator(s)
5/10/2005 Sponsorship Speech on the Conference Committee Report Recto, Ralph G.
5/10/2005 Interpellation of the Conference Committee Report Lacson, Panfilo M.Osmena III, Sergio R.

Votes

Votes

Type of vote

Conference Report (5/10/2005)

Voted Yes Voted No

Angara, Edgardo J.
Biazon, Rodolfo G.
Cayetano, Companera Pia S.
Defensor Santiago, Miriam
Drilon, Franklin M.
Flavier, Juan M.
Gordon, Richard "Dick" J.
Lapid, Manuel "Lito" M.
Magsaysay Jr., Ramon B.
Recto, Ralph G.
Revilla Jr., Ramon A.
Roxas, Mar
Villar Jr., Manuel B.

Arroyo, Joker P.
Ejercito Estrada, Luisa "Loi" P.
Ejercito-Estrada, Jinggoy P.
Enrile, Juan Ponce
Lacson, Panfilo M.
Lim, Alfredo S.
Madrigal, M. A.
Osmena III, Sergio R.
Pimentel Jr., Aquilino Q.

Legislative History

House Bill/Resolution NO. HB03705
FULL TITLE : AN ACT AMENDING CERTAIN SECTIONS OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
SHORT TITLE : Amending Certain Sections of the National Internal Revenue Code of 1997, As Amended
ABSTRACT : The bill expands the coverage of the valued added tax to include previously zero-rated and exempt transactions, as follows: a) sale of generated power by generation companies, b) sale or importation of petroleum products, c) sale or importation of raw materials used in the manufacture of petroleum products by the buyer/importer himself, d) importation of passenger/cargo vessels of more than 5,000 tons be used for international shipping, and e) services rendered in the exercise of the medical and legal professions.
PRINCIPAL AUTHOR/S : BATERINA, SALACNIB F.
DATE FILED : 2005-02-07
SIGNIFICANCE: NATIONAL
CO-AUTHORS :
1. Lapus 2. Teves
3. Singson 4. Locsin
5. Abad 6. Macarambon
7. Lagman
CO-AUTHORS (Journal Entries) :
1. Arroyo (045 ) 2. Codilla (047 )
3. Gullas (049 )
DATE CERTIFIED AS URGENT:2005-02-08
URGENT BILL? Yes
DATE CERTIFIED AS URGENT:2005-02-08
REMARKS: HB03705 is consolidated with HB03555 and SB01950.
ACTIONS TAKEN BY THE COMMITTEE
COMMITEE HEARINGS/ACTIONS:
      1. Committee Report filed on 2005-02-07
      2. Bicameral Conference Report filed on 2005-05-10
      3. Bicameral Conference Report filed on 2005-05-10
COMMITTEE REPORT NO. 00370
SUBMITTED ON 2005-02-07
SUBMITTED BY: WAYS AND MEANS
RECOMMENDATIONS: approval
MOTHER BILL: HB03555
SUBSTITUTED BILLS: HB03105, HB03381
ACTIONS TAKEN BY THE COMMITTEE ON RULES
REFERRAL TO THE COMMITTEE ON RULES ON 2005-02-07
DATE INCLUDED IN OB: 2005-02-07
DATE CALENDARED : 2005-02-08
SECOND READING INFORMATION
PERIOD OF SPONSORSHIP : 2005-02-08
SPONSORED BY :  Lapus;Baterina
PERIOD OF INTERPELLATIONS : 2005-02-08, 2005-02-09, 2005-02-16, 2005-02-22, 2005-02-23
INTERPELLATED BY : Locsin, Marcos, Fuentebella, Pablo, Biazon, Casiño, Valdez, Valdez, Maza, Villanueva, Aguja, Javier, Escudero, Rosales, Zamora, Villafuerte
PERIOD OF COMMITTEE AMENDMENTS : 2005-02-23
PERIOD OF INDIVIDUAL AMENDMENTS : 2005-02-28
AMENDED BY : Casiño, Chipeco, Lagman
DATE APPROVED ON SECOND READING : 2005-02-28
REMARKS : On motion of Rep. Lapus to submit omnibus Committee amendments and with the condition manifested by Rep. Escudero to furnished each and every Member of the House with clean copies of the same, the Body closed the period of Ctte. amendments on Feb. 23, 2005.
THIRD READING INFORMATION
DATE APPROVED BY THE HOUSE ON THIRD READING :2005-02-28
HOUSE VOTES:    YEAS:158     NAYS:30    ABSTAIN:.3
DATE TRANSMITTED TO THE SENATE:  2005-03-01
ACTIONS TAKEN BY THE SENATE/HOUSE
DATE RECEIVED BY THE SENATE:  2005-03-01
CONFERENCE COMMITTEE INFORMATION
DATE REQUESTED TO FORM A CONFERENCE COMMITTEE : 2005-03-17
CONFERENCE COMMITTEEE REQUESTED BY : HOUSE
DATE AGREED TO FORM A CONFERENCE COMMITTEE : 2005-04-13
REMARKS : In consolidation with HB03555 and SB01950
CONCOM MEMBERS(HOUSE) : Lapus, Suarez, Fuentebella, Singson, Cua, Locsin, Baterina, Lagman, Villafuerte, Teves, Gullas, Salceda, Nograles, Javier, Andaya, Cua, Zamora, Suplico, Paras, Santiago, Crisologo, Cayetano, Malapitan, Defensor, Del Mar, Roman, Figueroa, Marcos
CONCOM MEMBERS(SENATE) : Recto, Villar, Arroyo, Gordon, Biazon, Osmeña, Enrile, Angara, Madrigal
PERIOD OF CONFERENCE COMMITTEE SPONSORSHIP : 2005-05-10
SPONSORED BY : Lapus
DATE HOUSE RATIFIED CONCOM REPORT : 2005-05-11
CONCOM VOTES:    YEAS:145     NAYS:38    ABSTAIN:0
DATE SENATE APPROVED CONCOM REPORT : 2005-05-10
ACTIONS TAKEN BY THE PRESIDENT
DATE TRANSMITTED TO THE PRESIDENT : 2005-05-23
DATE ACTED UPON BY THE PRESIDENT : 2005-05-24
PRESIDENTIAL ACTION:(A)PPROVED/(V)ETOED/(L)APSED : A

Senate Legislative History

Entitled:
AN ACT AMENDING SECTIONS 106, 107, 108, 109, 110 AND 111 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
[ First Regular Session, 13th Congress ]
[ 2005 ]
3/1/2005 Filed in the Senate requesting for concurrence by Representative BATERINA, et. al. as author;
3/1/2005 Read on First Reading and referred to the Committee(s) on WAYS AND MEANS;
3/7/2005 Returned by the Committee(s) on Ways and Means, per Committee Report No. 16, recommending that it be considered in SBN-1950;
3/7/2005 Submitted said Committee Report to the Senate;
3/7/2005 CONSIDERED IN SBN-1950.
3/18/2005 House of Representatives requested the Senate for a conference on the disagreeing provisions of SBN-1950 and HBNos. 3555 and 3705, designating Representatives Lapus, Suarez, Fuentebella, Singson, Cua (J.), Locsin Jr., Baterina, Lagman, Villafuerte, Teves, Gullas, Salceda, Nograles, Javier, Andaya Jr., Cua (G.), Defensor, Del Mar, Zamora, Suplico, Paras, Crisologo, Cayetano, Santiago and Malapitan as conferees on March 17, 2005;
4/13/2005 Senate agreed to the request of the House of Representatives for a conference on the disagreeing provisions of SBN-1950 and HBNos. 3555 and 3705, designating Senators Recto, Villar Jr., Arroyo, Gordon, Osmena, Enrile, Angara, M.A. Madrigal, and Biazon as its conferees;
4/25/2005 House of Representatives elected Representatives Roman, Figueroa and Marcos as additional conferees on April 18, 2005;
5/10/2005 Conference Committee Report Approved by the House of Representatives (See: O.B. dated 05/23/2005);
5/10/2005 Conference Committee Report submitted to the Senate recommending that HBNos. 3555 and 3705 in consolidation with SBN-1950 be approved as reconciled;
5/10/2005 Sponsorship speech of Senator RECTO on the conference committee report;
5/10/2005 Interpellation of Senators LACSON and OSMENA (S) on the conference committee report;
5/10/2005 Conference Committee Report Approved by the Senate;
5/10/2005 In favor: (13) EDGARDO J. ANGARA, RODOLFO G. BIAZON, COMPANERA PIA S. CAYETANO, MIRIAM DEFENSOR SANTIAGO, FRANKLIN M. DRILON, JUAN M. FLAVIER, RICHARD "DICK" J. GORDON, MANUEL "LITO" M. LAPID, RAMON B. MAGSAYSAY JR., RALPH G. RECTO, RAMON A. REVILLA JR., MAR ROXAS and MANUEL B. VILLAR JR.;
5/10/2005 Against: (9) JOKER P. ARROYO, LUISA "LOI" P. EJERCITO ESTRADA, JINGGOY P. EJERCITO-ESTRADA, JUAN PONCE ENRILE, PANFILO M. LACSON, ALFREDO S. LIM, M. A. MADRIGAL, SERGIO R. OSMENA III and AQUILINO Q. PIMENTEL JR.;
5/10/2005 Abstention: (None) ;
5/19/2005 Enrolled Copy of the consolidated version of HBN-3555, HBN-3705 and SBN-1950, already signed by the Speaker and Secretary General of the House of Representatives received by the Senate;
5/23/2005 Enrolled copy of the consolidated version of HBN-3555, HBN-3705 and SBN-1950, already signed by Senate President and Senate Secretary was sent to Malacanang for the signature of the President of the Philippines;
5/24/2005 Consolidated with HBN-3555 which was Approved and Signed into Law by the President of the Philippines and became
5/24/2005 REPUBLIC ACT NO. 9337

Abstract

The bill expands the coverage of the valued added tax to include previously zero-rated and exempt transactions, as follows: a) sale of generated power by generation companies, b) sale or importation of petroleum products, c) sale or importation of raw materials used in the manufacture of petroleum products by the buyer/importer himself, d) importation of passenger/cargo vessels of more than 5,000 tons be used for international shipping, and e) services rendered in the exercise of the medical and legal professions.

Disclaimer

Note: Legislative history and other information accessed from Congress Legis. Information as of April 20, 2022.