House Bill No. 7425, 18th Congress of the Republic

House Bill/Resolution NO. HB07425
FULL TITLE : AN ACT IMPOSING VALUE-ADDED TAX ON DIGITAL TRANSACTIONS IN THE PHILIPPINES AMENDING FOR THE PURPOSE SECTIONS 105, 108, 109, 110, 113, 114, AND 236 AND ADDING A NEW SECTION 105-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
SHORT TITLE : Imposing Value-added Tax On Digital Transactions In The Philippines Amending For The Purpose Sections 105, 108, 109, 110, 113, 114, And 236 And Adding A New Section 105-a Of The National Internal Revenue Code Of 1997
ABSTRACT : Seeks to respond to the increased urgency of finding new sources of revenue to fund the country's efforts to recover from the adverse impacts of COVID-19, and anticipates the increasing digitization of the country's economy.
PRINCIPAL AUTHOR/S : SALCEDA, JOEY SARTE, GARIN, SHARON S., SANTOS-RECTO, VILMA, SAVELLANO, DEOGRACIAS VICTOR "DV" B., SUANSING, ESTRELLITA B., NOGRALES, JERICHO JONAS B., HARESCO, TEODORICO JR. T., SUNTAY, JESUS "BONG" C., SINGSON-MEEHAN, KRISTINE, VIOLAGO, MICAELA S., DAGOOC, SERGIO C., GATCHALIAN, WESLIE T., FUENTEBELLA, ARNIE B., ONG, JOSE "JUN" JR. L., SALVADOR-TAMBUNTING, JOY MYRA, ARENAS, ROSE MARIE "BABY" J., PICHAY, PROSPERO JR. A., VILLA, JAKE VINCENT, DEFENSOR, LORENZ R., ABU, RANEO "RANIE" E., ESPINO,JUMEL ANTHONY I., SUANSING, HORACIO JR. P.
DATE FILED : 2020-08-18
SIGNIFICANCE: NATIONAL
CO-AUTHORS (Journal Entries) :
1. Velasco (000 2021-09-20)	2. Nieto (000 2021-09-21)
AUTHORS(Final/Third Reading) :
1. Salceda	2. Garin (S.)
3. Santos-Recto	4. Savellano
5. Suansing (E.)	6. Nograles (J.J.)
7. Haresco	8. Suntay
9. Singson-Meehan	10. Violago
11. Dagooc	12. Gatchalian
13. Fuentebella	14. Ong (J.)
15. Salvador-Tambunting	16. Arenas
17. Pichay	18. Villa
19. Defensor (L.)	20. Abu
21. Espino	22. Suansing (H.)
23. Dalipe	24. Jimenez
25. Tutor	26. Ecleo
27. Tan (A.)	28. Lacson
29. Barba
ACTIONS TAKEN BY THE COMMITTEE
COMMITTEE REPORT NO. 00426
SUBMITTED ON 2020-08-18
SUBMITTED BY: WAYS AND MEANS
RECOMMENDATIONS: Recommending its approval in substitution of House Bills Numbered 4531, 6765, 6944, and House Resolution No. 685
SUBSTITUTED BILLS: HB04531, HB06765, HB06944, HR00685
ACTIONS TAKEN BY THE COMMITTEE ON RULES
REFERRAL TO THE COMMITTEE ON RULES ON 2020-08-24
DATE INCLUDED IN OB: 2020-08-24
DATE CALENDARED : 2020-09-01
SECOND READING INFORMATION
PERIOD OF SPONSORSHIP : 2020-09-16, 2020-09-23, 2021-01-19, 2021-09-15
SPONSORED BY : Salceda;Garin (S.);Garin (S.);Garin (S.);Garin (S.)
PERIOD OF INTERPELLATIONS : 2020-09-23, 2021-01-19
INTERPELLATED BY : Castro (F.L.), Quimbo, Brosas
DATE SPONSORSHIP/DEBATE CLOSED: 2021-09-15
PERIOD OF INDIVIDUAL AMENDMENTS : 2021-09-15
AMENDED BY : Quimbo
FINAL LIST OF AUTHORS : Salceda, Garin (S.), Santos-Recto, Savellano, Suansing (E.), Nograles (J.J.), Haresco, Suntay, Singson-Meehan, Violago, Dagooc, Gatchalian, Fuentebella, Ong (J.), Salvador-Tambunting, Arenas, Pichay, Villa, Defensor (L.), Abu, Espino, Suansing (H.), Dalipe, Jimenez, Tutor, Ecleo, Tan (A.), Lacson, Barba
DATE APPROVED ON SECOND READING : 2021-09-15
THIRD READING INFORMATION
DATE COPY DISTRIBUTED TO MEMBERS: 2021-09-17
DATE APPROVED BY THE HOUSE ON THIRD READING :2021-09-21
THIRD READING TITLE : AN ACT IMPOSING VALUE-ADDED TAX ON DIGITAL TRANSACTIONS IN THE PHILIPPINES, AMENDING FOR THE PURPOSE SECTIONS 105, 108, 109, 110, 113, 114, AND 236 AND ADDING A NEW SECTION 105-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
HOUSE VOTES: YEAS:167 NAYS:6 ABSTAIN:.1
DATE TRANSMITTED TO THE SENATE: 2021-09-22
ACTIONS TAKEN BY THE SENATE/HOUSE
DATE RECEIVED BY THE SENATE: 2021-09-22
REMARKS :

Senate Legislative History

Entitled:

AN ACT IMPOSING VALUE-ADDED TAX ON DIGITAL TRANSACTIONS IN THE PHILIPPINES, AMENDING FOR THE PURPOSE SECTIONS 105, 108, 109, 110, 113, 114, AND 236 AND ADDING A NEW SECTION 105-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED

[ THIRD REGULAR SESSION, 18TH CONGRESS ]

[ 2021 ]

Introduced by Representatives JOEY SARTE SALCEDA, SHARON S. GARIN, VILMA SANTOS-RECTO, DEOGRACIAS VICTOR "DV" B. SAVELLANO, ESTRELLITA B. SUANSING, et. al. ;

Approved on Third Reading by the House of Representatives on September 21, 2021

9/22/2021 Sent to the Senate requesting for concurrence;

9/27/2021 Read on First Reading and Referred to the Committee on WAYS AND MEANS;

5/2/2022 Conducted COMMITTEE MEETINGS/HEARINGS;

Seeks to respond to the increased urgency of finding new sources of revenue to fund the country's efforts to recover from the adverse impacts of COVID-19, and anticipates the increasing digitization of the country's economy.

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

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Legislative History

Senate Legislative History

Abstract

Entitled:
AN ACT IMPOSING VALUE-ADDED TAX ON DIGITAL TRANSACTIONS IN THE PHILIPPINES, AMENDING FOR THE PURPOSE SECTIONS 105, 108, 109, 110, 113, 114, AND 236 AND ADDING A NEW SECTION 105-A OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
[ THIRD REGULAR SESSION, 18TH CONGRESS ]
[ 2021 ]
Introduced by Representatives JOEY SARTE SALCEDA, SHARON S. GARIN, VILMA SANTOS-RECTO, DEOGRACIAS VICTOR "DV" B. SAVELLANO, ESTRELLITA B. SUANSING, et. al. ;
Approved on Third Reading by the House of Representatives on September 21, 2021
9/22/2021	Sent to the Senate requesting for concurrence;
9/27/2021	Read on First Reading and Referred to the Committee on WAYS AND MEANS;
5/2/2022	Conducted COMMITTEE MEETINGS/HEARINGS;