Bill Type
Short Title
TAXING PERSONS ENGAGED IN PHILIPPINE OFFSHORE GAMING OPERATIONS
Text as Filed (File)
Third Reading Copy link (HRep)
Scope
Legislative Status
Legislative Status Date
Session Sequence No.
45
Session Type
Subjects
Document Certification
All Information (Senate Website)
Legislative History (Senate Website)
Committee Report Senate Link
Committee Referral (Senate Website)
Committee Details
House Committee Report link
Legislative History
| House Bill/Resolution NO. HB05777 | |
| REPUBLIC ACT NO. RA11590 | |
| FULL TITLE : AN ACT TAXING PERSONS ENGAGED IN PHILIPPINE OFFSHORE GAMING OPERATIONS AMENDING FOR THE PURPOSE SECTION 25 AND ADDING A NEW SECTION 150-C OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED | |
| SHORT TITLE : Taxing Persons Engaged In Philippine Offshore Gaming Operations | |
| ABSTRACT : Seeks to impose tax on alien individual who is a permanent resident of a foreign country and who is employed and assigned in the Philippines by an offshore gaming licensee equivalent to twenty-five percent (25%) of the salaries, wages, annuities, compensation, remuneration and other emoluments, such as honoraria and allowances received from such licensee.Imposes a tax equivalent to five percent (5%) based on the gross revenue or receipts derived from gaming operations and similar related activities of all offshore gaming licensees. | |
| PRINCIPAL AUTHOR/S : SALCEDA, JOEY SARTE, PICHAY, PROSPERO JR. A., PIMENTEL, JOHNNY TY, SUANSING, ESTRELLITA B., TAN, ALYSSA SHEENA P., BOLILIA, LIANDA B., EBCAS, ADRIANO A., LAGMAN, EDCEL C., SACDALAN, JOSELITO "JOEL" S., DAGOOC, SERGIO C., GARCIA, PABLO JOHN F., QUIMBO, STELLA LUZ A., FERNANDO, BAYANI F., REYES, ALLAN BENEDICT S., NOGRALES, JERICHO JONAS B. | |
| DATE FILED : 2019-12-10 | |
| SIGNIFICANCE: NATIONAL | |
| CO-AUTHORS (Journal Entries) : | |
| 1. Velasco (000 2021-02-08) | 2. Maceda (000 2021-02-08) |
| AUTHORS(Final/Third Reading) : | |
| 1. Salceda | 2. Pichay |
| 3. Pimentel | 4. Suansing (E.) |
| 5. Tan (A.S.) | 6. Bolilia |
| 7. Ebcas | 8. Lagman |
| 9. Sacdalan | 10. Dagooc |
| 11. Garcia (P.J.) | 12. Quimbo |
| 13. Fernando | 14. Reyes |
| 15. Nograles (J.J.) | 16. Singson-Meehan |
| 17. Nieto | 18. Rivera |
| 19. Yap (V.) | 20. Salvador-Tambunting |
| COUNTERPART HOUSE BILL/CONCURRENT RESOLUTION: SB02232 | |
| REMARKS: AN ACT TAXING PERSONS ENGAGED IN PHILIPPINE OFFSHORE GAMING OPERATIONS AMENDING SECTION 25, SECTION 27, SECTION 108 AND ADDING A NEW SECTION 125-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED | |
| ACTIONS TAKEN BY THE COMMITTEE | |
| COMMITTEE REPORT NO. 00130 | |
| SUBMITTED ON 2019-12-10 | |
| SUBMITTED BY: WAYS AND MEANS | |
| RECOMMENDATIONS: Approval in substitution of House Bill No. 5267 | |
| SUBSTITUTED BILLS: HB05267 | |
| ACTIONS TAKEN BY THE COMMITTEE ON RULES | |
| REFERRAL TO THE COMMITTEE ON RULES ON 2019-12-11 | |
| DATE INCLUDED IN OB: 2019-12-11 | |
| DATE CALENDARED : 2021-01-26 | |
| SECOND READING INFORMATION | |
| PERIOD OF SPONSORSHIP : 2021-01-26, 2021-02-01, 2021-02-02 | |
| SPONSORED BY : Salceda;Salceda;Garin (S.);Salceda | |
| PERIOD OF INTERPELLATIONS : 2021-02-01, 2021-02-02 | |
| INTERPELLATED BY : Brosas, Zarate, Belmonte | |
| DATE SPONSORSHIP/DEBATE CLOSED: 2021-02-02 | |
| PERIOD OF COMMITTEE AMENDMENTS : 2021-02-02 | |
| AMENDED BY THE COMMITTEE(S) ON : SALCEDA, JOEY S. | |
| PERIOD OF INDIVIDUAL AMENDMENTS : 2021-02-02 | |
| AMENDED BY : Belmonte | |
| FINAL LIST OF AUTHORS : Salceda, Pichay, Pimentel, Suansing (E.), Tan (A.S.), Bolilia, Ebcas, Lagman, Sacdalan, Dagooc, Garcia (P.J.), Quimbo, Fernando, Reyes, Nograles (J.J.), Singson-Meehan, Nieto, Rivera, Yap (V.), Salvador-Tambunting | |
| DATE APPROVED ON SECOND READING : 2021-02-02 | |
| REMARKS : Ctte. amendment by substitution on Feb. 2, 2021 | |
| THIRD READING INFORMATION | |
| DATE COPY DISTRIBUTED TO MEMBERS: 2021-02-04 | |
| DATE APPROVED BY THE HOUSE ON THIRD READING :2021-02-08 | |
| THIRD READING TITLE : AN ACT TAXING PERSONS ENGAGED IN PHILIPPINE OFFSHORE GAMING OPERATIONS AMENDING SECTION 25, SECTION 27, SECTION 108 AND ADDING A NEW SECTION 125-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED | |
| HOUSE VOTES: YEAS:198 NAYS:13 ABSTAIN:.2 | |
| Voting Details Per Member(Legend:Y-Yes N-No A-Abstain X-Did Not Vote B-Absent D-N/A) | |
| N---Abante | X---Abaya |
| Y---Abellanosa | Y---Abu |
| X---Abueg-Zaldivar | Y---Abunda |
| Y---Acop | X---Acosta |
| Y---Acosta-Alba | Y---Adiong |
| Y---Advincula | Y---Agabas |
| X---Agarao | Y---Aglipay |
| Y---Albano (A.) | D---Albano (R.)--(N/A) |
| X---Vargas Alfonso | Y---Almario |
| Y---Alonte | Y---Alvarez (F.) |
| Y---Alvarez (G.) | X---Alvarez (P.) |
| Y---Amante-Matba | X---Amatong |
| D---Andaya--(N/A) | Y---Angara |
| Y---Aragones | Y---Arbison |
| Y---Arenas | X---Macapagal Arroyo |
| Y---Arroyo | Y---Atienza |
| X---Aumentado | Y---Babasa |
| X---Bagatsing | Y---Bainto-Aguinaldo |
| Y---Balindong | Y---Bañas-Nograles |
| Y---Barba | Y---Barbers |
| Y---Baronda | Y---Barzaga |
| Y---Bascug | X---Bautista |
| Y---Bautista-Bandigan | N---Belmonte |
| Y---Benitez | X---Bernos |
| X---Biazon | Y---Billones |
| X---Biron | Y---Bolilia |
| Y---Bondoc | Y---Bordado |
| Y---Bravo | N---Brosas |
| X---Bulut | Y---Bustos |
| Y---Cabatbat | Y---Cabochan |
| Y---Cabredo | Y---Cagas |
| Y---Calderon | Y---Calixto |
| Y---Caminero | Y---Campos |
| Y---Canama | Y---Caoagdan |
| X---Cardema | Y---Cari |
| Y---Castelo | N---Castro (F.L.) |
| Y---Castro (F.H.) | N---Cayetano (A.P.) |
| N---Cayetano (M.L.) | Y---Celeste |
| Y---Chatto | Y---Chipeco |
| Y---Chungalao | Y---Co (A.N.) |
| X---Co (E.) | X---Cojuangco |
| Y---Collantes | Y---Crisologo |
| Y---Cua | Y---Cuaresma |
| Y---Cueva | N---Cullamat |
| Y---Dagooc | X---Dalipe |
| Y---Dalog | D---Datol--(N/A) |
| X---Ruiz Daza | Y---De Jesus |
| X---De Venecia | Y---Defensor (L.) |
| X---Defensor (M.) | D---Del Mar--(N/A) |
| Y---Delos Santos | Y---Deloso-Montalla |
| Y---Dimaporo (A.) | Y---Dimaporo (M.K.) |
| X---Duavit | Y---Dujali |
| Y---Duterte | Y---Dy (F.M.C.) |
| X---Dy (F.) | Y---Dy (I.P.) |
| X---Ebcas | Y---Ecleo |
| N---Elago | Y---Enverga |
| X---Erice | Y---Eriguel |
| X---Ermita-Buhain | Y---Escudero |
| Y---Espina | Y---Espino |
| Y---Estrella | Y---Fariñas (R.C.) |
| X---Fariñas I (R.C.) | X---Fernandez |
| X---Fernando | Y---Ferrer (J.M.) |
| Y---Ferrer (L.) | X---Flores |
| D---Fongwan--(N/A) | X---Fortun |
| Y---Fortuno | Y---Frasco |
| Y---Fuentebella | N---Gaite |
| Y---Garbin | Y---Garcia (J.E.) |
| Y---Garcia (P.J.) | Y---Garcia (V.) |
| X---Garin (J.) | Y---Garin (S.) |
| Y---Gasataya | X---Gatchalian |
| Y---Gato | Y---Geron |
| Y---Go (E.C.) | Y---Go (M.) |
| X---Torres-Gomez | X---Gonzaga |
| Y---Gonzales (A.) | Y---Gonzales (N.) |
| Y---Gonzalez | Y---Gorriceta |
| Y---Guico | Y---Gullas |
| X---Guya | Y---Haresco |
| X---Hataman | Y---Hernandez |
| Y---Herrera-Dy | Y---Hofer |
| X---Jalosjos | X---Javier |
| Y---Jimenez | Y---Kho (E.) |
| X---Kho (W.) | X---Khonghun |
| X---Labadlabad | Y---Lacson |
| Y---Lacson-Noel | Y---Lagman |
| X---Lagon | Y---Lara |
| Y---Lazatin | Y---Leachon |
| Y---Legarda | Y---Lim |
| Y---Limkaichong | Y---Lopez (M.L.) |
| Y---Loyola | Y---Lusotan |
| Y---Maceda | Y---Madrona |
| X---Malapitan | X---Mangaoang |
| Y---Mangudadatu | N---Marcoleta |
| Y---Mariano-Hernandez | X---Mariño |
| X---Marquez | Y---Martinez |
| X---Matba | Y---Matugas |
| X---Mendoza | X---Mercado |
| Y---Momo | Y---Natividad-Nagaño |
| Y---Nava | Y---Nieto |
| Y---Noel | Y---Nograles (J.J.) |
| X---Nograles (J.F.F.) | Y---Nolasco |
| X---Nuñez-Malanyaon | X---Oaminal |
| X---Olivarez | Y---Ong (J.) |
| X---Ong (R.) | X---Ordanes |
| Y---Ortega | Y---Ouano-Dizon |
| X---Pacquiao (A.) | Y---Pacquiao (R.) |
| Y---Padiernos | N---Paduano |
| Y---Palma | Y---Pancho |
| X---Panotes | Y---Peña |
| X---Pichay | Y---Pimentel |
| X---Pineda | Y---Plaza |
| Y---Puno | Y---Quimbo |
| Y---Radaza | Y---Ramirez-Sato |
| D---Ramos--(N/A) | Y---Remulla |
| X---Revilla | Y---Reyes |
| A---Rivera | X---Robes |
| Y---Rodriguez | Y---Roman |
| X---Romero | Y---Romualdez (F.M.) |
| Y---Romualdez (Y.M.) | Y---Romualdo |
| Y---Romulo | Y---Roque |
| Y---Sacdalan | X---Sagarbarria |
| Y---Sakaluran | Y---Salceda |
| Y---Salimbangon | Y---Salo |
| Y---Salvador-Tambunting | Y---Sanchez |
| Y---Sangcopan | Y---Santos-Recto |
| Y---Sarmiento | X---Saulog |
| Y---Savellano | Y---Siao |
| X---Silverio | X---Singson |
| X---Singson-Meehan | Y---Sinsuat |
| Y---Suansing (E.) | Y---Suansing (H.) |
| X---Suarez (A.) | Y---Suarez (D.) |
| Y---Suntay | X---Sy-Alvarado |
| Y---Taduran | Y---Tallado |
| X---Tan (A.S.) | Y---Tan (A.) |
| X---Tan (S.) | X---Tan (S.A.) |
| X---Tan-Tambut | Y---Tejada |
| X---Teves (A.) | Y---Teves (J.) |
| Y---Tiangco | X---Tolentino |
| Y---Tulfo | Y---Tupas |
| Y---Tutor | X---Ty (A.) |
| Y---Ty (D.) | Y---Umali (A.) |
| Y---Umali (M.V.) | Y---Unabia |
| Y---Ungab | X---Uy (J.) |
| Y---Uy (R.) | X---Valeriano |
| Y---Valmayor | Y---Vargas |
| Y---Velasco | X---Veloso |
| Y---Vergara | X---Villa |
| N---Villafuerte | A---Villanueva (E.) |
| X---Villanueva (N.) | X---Villar |
| X---Villaraza-Suarez | X---Villarica |
| Y---Violago | Y---Yap (E.) |
| Y---Yap (V.) | X---Yu |
| Y---Zamora (R.) | Y---Zamora (W.K.) |
| N---Zarate | Y---Zubiri |
| DATE TRANSMITTED TO THE SENATE: 2021-02-09 | |
| ACTIONS TAKEN BY THE SENATE/HOUSE | |
| DATE RECEIVED BY THE SENATE: 2021-02-09 | |
| DATE HOUSE ADOPTED SENATE BILL AS AN AMENDMENT TO HOUSE BILL: 2021-07-28 | |
| REMARKS : Date Senate received message House adopted SB02232 as an amendment to HB0577 on 2021-07-29 | |
| DATE COPIES OF ENROLLED BILL RECEIVED BY THE SENATE : 2021-08-24 | |
| ACTIONS TAKEN BY THE PRESIDENT | |
| DATE TRANSMITTED TO THE PRESIDENT : 2021-08-26 | |
| DATE ACTED UPON BY THE PRESIDENT : 2021-09-22 | |
| PRESIDENTIAL ACTION:(A)PPROVED/(V)ETOED/(L)APSED : A | |
| REPUBLIC ACT NO.: RA11590 | |
| ORIGIN : HOUSE | |
| REPUBLIC ACT TITLE: AN ACT TAXING PHILIPPINE OFFSHORE GAMING OPERATIONS, AMENDING FOR THE PURPOSE SECTIONS 22, 25, 27, 28, 106, 108, AND ADDING NEW SECTIONS 125-A AND 288(G) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES |
Senate Legislative History
Entitled: AN ACT TAXING PERSONS ENGAGED IN PHILIPPINE OFFSHORE GAMING OPERATIONS AMENDING SECTION 25, SECTION 27, SECTION 108 AND ADDING A NEW SECTION 125-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED [ SECOND REGULAR SESSION, 18TH CONGRESS ] [ 2021 ] Introduced by Representatives JOEY SARTE SALCEDA, PROSPERO JR. A. PICHAY, JOHNNY TY. PIMENTEL, ESTRELLITA B. SUANSING, ALYSSA SHEENA P. TAN, et. al.; Approved on Third Reading by the House of Representatives on February 8, 2021; 2/9/2021 Sent to the Senate requesting for concurrence; 2/9/2021 Read on First Reading and Referred to the Committee on WAYS AND MEANS; 3/4/2021 Conducted COMMITTEE MEETINGS/HEARINGS; 5/25/2021 Returned by the Committee on WAYS AND MEANS per Committee Report No. 262, recommending that it be considered in SBN-2232; 5/25/2021 Committee Report Calendared for Ordinary Business; 5/25/2021 CONSIDERED IN SBN-2232 UNDER COMMITTEE REPORT NO. 262. 8/2/2021 House of Representatives adopted SBN-2232 as an amendment to HBN-5777 on July 28, 2021; 8/24/2021 Letter from Secretary General Mark Llandro L. Mendoza, transmitting nine (9) enrolled copies of the consolidated version of SBN-2232 and HBN-5777, for the signature of Senate Secretary Atty. Myra Marie D. Villarica and Senate President Vicente C. Sotto III; 8/26/2021 Letter for Speaker Lord Allan Jay Q. Velasco, returning eight (8) enrolled copies of the consolidated version of SBN-2232 and HBN-5777, which were signed by Senate Secretary Atty. Myra Marie D. Villarica and Senate President Vicente C. Sotto III; FINAL TITLE: AN ACT TAXING PHILIPPINE OFFSHORE GAMING OPERATIONS, AMENDING FOR THE PURPOSE SECTIONS 22, 25, 27, 28, 106, 108, AND ADDING NEW SECTIONS 125-A AND 288(G) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES 11/22/2021 Approved and signed into law, in consolidation with SBN-2232, by the President of the Philippines, His Excellency, President Rodrigo Roa Duterte on September 22, 2021 and became 11/22/2021 REPUBLIC ACT NO. 11590.
Abstract
Seeks to impose tax on alien individual who is a permanent resident of a foreign country and who is employed and assigned in the Philippines by an offshore gaming licensee equivalent to twenty-five percent (25%) of the salaries, wages, annuities, compensation, remuneration and other emoluments, such as honoraria and allowances received from such licensee.Imposes a tax equivalent to five percent (5%) based on the gross revenue or receipts derived from gaming operations and similar related activities of all offshore gaming licensees.
Law PDF
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Note: Legislative history and other information accessed from Congress Legis. Information as of April 20, 2022.