Bill Type
Short Title
INCOME TAXATION OF PROPRIETARY EDUCATIONAL INSTITUTIONS
Text as Filed (File)
Third Reading Copy link (HRep)
Scope
Legislative Status
Legislative Status Date
Session Sequence No.
8
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. HB09913 | |
| REPUBLIC ACT NO. RA11635 | |
| FULL TITLE : AN ACT CLARIFYING THE INCOME TAXATION OF PROPRIETARY EDUCATIONAL INSTITUTIONS, AMENDING FOR THE PURPOSE SECTION 27 (B) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED | |
| SHORT TITLE : Clarifying The Income Taxation Of Proprietary Educational Institutions, Amending For The Purpose Section 27 (b) Of The National Internal Revenue Code Of 1997, As Amended | |
| PRINCIPAL AUTHOR/S : SALCEDA, JOEY SARTE, BENITEZ, JOSE FRANCISCO "KIKO" B., RODRIGUEZ, RUFUS B., VILLAFUERTE, LUIS RAYMUND "LRAY" JR F., SALVADOR-TAMBUNTING, JOY MYRA, GO, MARK O., GARIN, SHARON S., SUANSING, ESTRELLITA B., SUANSING, HORACIO JR. P., SINGSON-MEEHAN, KRISTINE, BARONDA, JULIENNE "JAM" L., BAGATSING, CRISTAL L., ALBANO, ANTONIO "TONYPET" T., BIAZON, RUFFY B., DIMAPORO, MOHAMAD KHALID Q., MACEDA, EDWARD VERA PEREZ, DELOS SANTOS, ALFRED C., MACAPAGAL ARROYO, JUAN MIGUEL, ABU, RANEO "RANIE" E., GORRICETA, MICHAEL B., PADIERNOS, JOSE GAY G., MARIÑO, MARIO VITTORIO "MARVEY" A., ONG, RONNIE L., QUIMBO, STELLA LUZ A., DEFENSOR, LORENZ R., GARBIN, ALFREDO JR. A., CO, ANGELICA NATASHA, TIANGCO, JOHN REYNALD M., ERIGUEL, SANDRA Y., M.D., ROBES, FLORIDA "RIDA" P., CUARESMA, LUISA LLOREN, VERGARA, ROSANNA "RIA", SARMIENTO, EDGAR S., NIETO, JOHN MARVIN "YUL SERVO" C., SAVELLANO, DEOGRACIAS VICTOR "DV" B., FARIÑAS, RIA CHRISTINA G., SANGCOPAN, AMIHILDA J., HERNANDEZ, FERDINAND L., SUNTAY, JESUS "BONG" C., ESPINO,JUMEL ANTHONY I., ESCUDERO, EVELINA G., ARENAS, ROSE MARIE "BABY" J., YU, DIVINA GRACE C., VIOLAGO, MICAELA S., GARCIA, PABLO JOHN F., DAGOOC, SERGIO C., BASCUG, ALFEL M., LAGON, SONNY "SL" L., FUENTEBELLA, ARNIE B., LEGARDA, LOREN, CHIPECO, JOAQUIN JR. M., ONG, JOSE "JUN" JR. L., TAN, ALYSSA SHEENA P., VILLA, JAKE VINCENT, GATCHALIAN, WESLIE T., DELOSO-MONTALLA, CHERYL P., TEJADA, JOSE "PING-PING" I., SALIMBANGON, JANICE Z., ECLEO, ALAN I B., REYES, ALLAN BENEDICT S., SUAREZ, ALETA C., GULLAS, EDUARDO "EDDIE" R., REVILLA, STRIKE B., TAN, ANGELINA "HELEN" D.L. M.D., HARESCO, TEODORICO JR. T., EBCAS, ADRIANO A., GERON, RICO B., LACSON, VIRGILIO S., FORTUN, LAWRENCE "LAW" H., JIMENEZ, CESAR "JAWO" JR. I., NOGRALES, JERICHO JONAS B., CASTRO, FRANCE L., BROSAS, ARLENE D., CRISOLOGO, ANTHONY PETER "ONYX" D., KHO, WILTON "TONTON" T., DALIPE, MANUEL JOSE "MANNIX" M. | |
| DATE FILED : 2021-08-02 | |
| SIGNIFICANCE: NATIONAL | |
| CO-AUTHORS (Journal Entries) : | |
| 1. Velasco (000 2021-08-12) | 2. Mariano-Hernandez (000 2021-08-04) |
| 3. Lim (000 2021-08-22) | 4. Agabas (000 2021-08-23) |
| AUTHORS(Final/Third Reading) : | |
| 1. Salceda | 2. Benitez |
| 3. Rodriguez | 4. Villafuerte |
| 5. Salvador-Tambunting | 6. Go (M.) |
| 7. Garin (S.) | 8. Suansing (E.) |
| 9. Suansing (H.) | 10. Singson-Meehan |
| 11. Baronda | 12. Bagatsing |
| 13. Albano (A.) | 14. Biazon |
| 15. Dimaporo (M.K.) | 16. Maceda |
| 17. Delos Santos | 18. Macapagal Arroyo |
| 19. Abu | 20. Gorriceta |
| 21. Padiernos | 22. Mariño |
| 23. Ong (R.) | 24. Quimbo |
| 25. Defensor (L.) | 26. Garbin |
| 27. Co (A.N.) | 28. Tiangco |
| 29. Eriguel | 30. Robes |
| 31. Cuaresma | 32. Vergara |
| 33. Sarmiento | 34. Nieto |
| 35. Savellano | 36. Fariñas (R.C.) |
| 37. Sangcopan | 38. Hernandez |
| 39. Suntay | 40. Espino |
| 41. Escudero | 42. Arenas |
| 43. Yu | 44. Violago |
| 45. Garcia (P.J.) | 46. Dagooc |
| 47. Bascug | 48. Lagon |
| 49. Fuentebella | 50. Legarda |
| 51. Chipeco | 52. Ong (J.) |
| 53. Tan (A.S.) | 54. Villa |
| 55. Gatchalian | 56. Deloso-Montalla |
| 57. Tejada | 58. Salimbangon |
| 59. Ecleo | 60. Reyes |
| 61. Suarez (A.) | 62. Gullas |
| 63. Revilla | 64. Tan (A.) |
| 65. Haresco | 66. Ebcas |
| 67. Geron | 68. Lacson |
| 69. Fortun | 70. Jimenez |
| 71. Nograles (J.J.) | 72. Castro (F.L.) |
| 73. Brosas | 74. Crisologo |
| 75. Kho (W.) | 76. Dalipe |
| COUNTERPART HOUSE BILL/CONCURRENT RESOLUTION: SB02407 | |
| ACTIONS TAKEN BY THE COMMITTEE | |
| COMMITTEE REPORT NO. 01100 | |
| SUBMITTED ON 2021-08-02 | |
| SUBMITTED BY: WAYS AND MEANS | |
| RECOMMENDATIONS: Recommending its approval in substitution of House Bills Numbered 9573, 9577, 9596, 9672, and House Resolution Numbered 1858 and 1877 | |
| SUBSTITUTED BILLS: HB09573, HB09577, HB09596, HB09672, HR01858, HR01877 | |
| ACTIONS TAKEN BY THE COMMITTEE ON RULES | |
| REFERRAL TO THE COMMITTEE ON RULES ON 2021-08-02 | |
| DATE INCLUDED IN OB: 2021-08-02 | |
| DATE CALENDARED : 2021-08-03 | |
| SECOND READING INFORMATION | |
| PERIOD OF SPONSORSHIP : 2021-08-03 | |
| SPONSORED BY : Benitez | |
| DATE SPONSORSHIP/DEBATE CLOSED: 2021-08-03 | |
| FINAL LIST OF AUTHORS : Salceda, Benitez, Rodriguez, Villafuerte, Salvador-Tambunting, Go (M.), Garin (S.), Suansing (E.), Suansing (H.), Singson-Meehan, Baronda, Bagatsing, Albano (A.), Biazon, Dimaporo (M.K.), Maceda, Delos Santos, Macapagal Arroyo, Abu, Gorriceta, Padiernos, Mariño, Ong (R.), Quimbo, Defensor (L.), Garbin, Co (A.N.), Tiangco, Eriguel, Robes, Cuaresma, Vergara, Sarmiento, Nieto, Savellano, Fariñas (R.C.), Sangcopan, Hernandez, Suntay, Espino, Escudero, Arenas, Yu, Violago, Garcia (P.J.), Dagooc, Bascug, Lagon, Fuentebella, Legarda, Chipeco, Ong (J.), Tan (A.S.), Villa, Gatchalian, Deloso-Montalla, Tejada, Salimbangon, Ecleo, Reyes, Suarez (A.), Gullas, Revilla, Tan (A.), Haresco, Ebcas, Geron, Lacson, Fortun, Jimenez, Nograles (J.J.), Castro (F.L.), Brosas, Crisologo, Kho (W.), Dalipe | |
| DATE APPROVED ON SECOND READING : 2021-08-03 | |
| THIRD READING INFORMATION | |
| DATE COPY DISTRIBUTED TO MEMBERS: 2021-08-04 | |
| DATE APPROVED BY THE HOUSE ON THIRD READING :2021-08-23 | |
| THIRD READING TITLE : AN ACT CLARIFYING THE INCOME TAXATION OF PROPRIETARY EDUCATIONAL INSTITUTIONS, AMENDING FOR THE PURPOSE SECTION 27 (B) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED | |
| HOUSE VOTES: YEAS:203 NAYS:0 ABSTAIN:.0 | |
| DATE TRANSMITTED TO THE SENATE: 2021-08-24 | |
| ACTIONS TAKEN BY THE SENATE/HOUSE | |
| DATE RECEIVED BY THE SENATE: 2021-08-24 | |
| DATE HOUSE ADOPTED SENATE BILL AS AN AMENDMENT TO HOUSE BILL: 2021-09-29 | |
| REMARKS : Senate received message on House adoption of Senate Bill as amendment to House Bill on: Sept. 30, 2021. | |
| DATE COPIES OF ENROLLED BILL RECEIVED BY THE HOUSE : 2021-11-08 | |
| DATE SIGNED COPIES OF ENROLLED BILL RECEIVED BY THE SENATE : 2021-11-11 | |
| ACTIONS TAKEN BY THE PRESIDENT | |
| DATE TRANSMITTED TO THE PRESIDENT : 2021-11-11 | |
| DATE ACTED UPON BY THE PRESIDENT : 2021-12-10 | |
| PRESIDENTIAL ACTION:(A)PPROVED/(V)ETOED/(L)APSED : A | |
| REPUBLIC ACT NO.: RA11635 | |
| ORIGIN : SENATE | |
| REPUBLIC ACT TITLE: AN ACT AMENDING SECTION 27(B) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES |
Senate Legislative History
Entitled: AN ACT CLARIFYING THE INCOME TAXATION OF PROPRIETARY EDUCATIONAL INSTITUTIONS, AMENDING FOR THE PURPOSE SECTION 27 (B) OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED [ THIRD REGULAR SESSION, 18TH CONGRESS ] [ 2021 ] Introduced by Representatives JOEY SARTE SALCEDA, FRANCISCO "KIKO" B. BENITEZ, RUFUS B. RODRIGUEZ, LUIS RAYMUND JR. F. VILLAFUERTE , JOY MYRA S. TAMBUNTING, et. al.; Approved on Third Reading by the House of Representatives on August 23, 2021; 8/24/2021 Sent to the Senate requesting for concurrence; 8/25/2021 Read on First Reading and Referred to the Committee on WAYS AND MEANS; 9/20/2021 Returned by the Committee on WAYS AND MEANS per Committee Report No. 311, recommending that it be considered in SBN-2407; 9/20/2021 Committee Report Calendared for Ordinary Business; 9/20/2021 CONSIDERED IN SBN-2407 UNDER COMMITTEE REPORT NO. 311. 9/29/2021 Senate designated Senators Cayetano, Angara, Recto, Gatchalian and Drilon as conferees to the Bicameral Conference Committee on the disagreeing provisions of SBN-2407 and HBN-9913; 11/8/2021 House of Representatives adopted SBN-2407 as an amendment to HBN-9913 on September 29, 2021; 11/8/2021 Letter from Senate Secretary Myra Marie D. Villarica, dated October 27, 2021, transmitting nine (9) enrolled copies of the consolidated version of SBN-2407 and HBN-9913, for the signature of Speaker Lord Allan Jay Q. Velasco and Secretary General Mark Llandro L. Mendoza; 11/11/2021 Letter for Senate Secretary Myra Marie D. Villarica, dated November 10, 2021, returning eight (8) enrolled copies of the consolidated version of SBN-2407 and HBN-9913, which were signed by Speaker Lord Allan Jay Q. Velasco and Secretary General Mark Llandro L. Mendoza; 11/11/2021 Enrolled copies of the consolidated version of SBN-2407 and HBN-9913, sent to the Office of the President through PLLO for the signature of the President of the Philippines, His Excellency, President Rodrigo Roa Duterte; [ 2022 ] 1/17/2022 Consolidated with SBN-2407, which was Approved and Signed into Law by the President of the Philippines, His Excellency, President Rodrigo Roa Duterte on December 10, 2021 and became 1/17/2022 REPUBLIC ACT NO. 11635.
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Note: Legislative history and other information accessed from Congress Legis. Information as of April 20, 2022.