Republic Act No. 10351 | Senate of the Philippines Legislative Reference Bureau

Full Title

AN ACT RESTRUCTURING THE EXCISE TAX ON ALCOHOL AND TOBACCO PRODUCTS BY AMENDING SECTIONS 141, 142, 143, 144, 145, 8, 131 AND 288 OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED BY REPUBLIC ACT NO. 9334, AND FOR OTHER PURPOSES

Digital Resource

View PDF file as uploaded in Senate website

Congress

15th Congress of the Republic

Senate Bill

S. No. 3299

SBN-3299 (PER CTTE. RPT. NO. 411)

House Bill Text as Filed

House Bill

H. No. 5727

Legislative History

View Legislative History in Senate website

Floor Activity

View Floor Activity in Senate website

Committee Report Senate Link

View Committee Report

View PDF link of Committee Report no. 411

Date of Approval

December 19, 2012

Legislative History

Entitled:

AN ACT RESTRUCTURING THE EXCISE TAX ON ALCOHOL AND TOBACCO PRODUCTS BY AMENDING SECTIONS 141, 142, 143, 144, 145, 131, 288 AND 289 OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED BY REPUBLIC ACT NO. 9334, AND FOR OTHER PURPOSES

[ THIRD REGULAR SESSION, 15TH CONGRESS ]

[ 2012 ]

10/9/2012 Prepared and submitted by the Committee on WAYS AND MEANS with Senator(s) PANFILO M. LACSON, MIRIAM DEFENSOR SANTIAGO and RALPH G. RECTO as author(s) per Committee Report No. 411, recommending its approval in substitution of HBN-5727, taking into consideration SBNos. 2763, 2764, 2998 and 3249;

10/10/2012 Committee Report Calendared for Ordinary Business;

10/10/2012 Sponsor: Senator RALPH G. RECTO;

10/10/2012 Transferred from the Calendar for Ordinary Business to the Calendar for Special Order;

10/10/2012 Sponsorship speech of Senator RALPH G. RECTO;

11/6/2012 Senator Drilon is designated as acting Committee Chairman following the resignation of Senator Recto as Chair of the Committee on Ways and Means;

11/6/2012 The Body approved the withdrawal of Senator Recto as author of SBN-3299;

11/6/2012 Period of interpellation closed;

11/6/2012 Substitute bill was introduced with proposed amendments

11/6/2012 Remarks of Senator FRANKLIN M. DRILON;

11/6/2012 Interpellation of Senator(s) JUAN PONCE ENRILE, PANFILO M. LACSON, JOKER P. ARROYO, SERGIO R. OSMENA III and RALPH G. RECTO;

11/7/2012 Interpellation of Senator(s) RAMON A. REVILLA JR. and PANFILO M. LACSON;

11/12/2012 Interpellation of Senator(s) MIRIAM DEFENSOR SANTIAGO, EDGARDO J. ANGARA, JINGGOY P. EJERCITO-ESTRADA and SERGIO R. OSMENA III;

11/12/2012 Manifestation of Senator RALPH G. RECTO;

11/13/2012 Interpellation of Senator RALPH G. RECTO;

11/14/2012 Interpellation of Senator(s) JUAN PONCE ENRILE, FERDINAND "BONGBONG" R. MARCOS and RECTO;

11/14/2012 Period of interpellation closed;

11/19/2012 Clarificatory questions of Senators ENRILE and RECTO;

11/19/2012 Remarks of Senator(s) MIRIAM DEFENSOR SANTIAGO and TEOFISTO "TG" GUINGONA III;

11/19/2012 Manifestation of Senator(s)FERDINAND "BONGBONG" R. MARCOS and RALPH G. RECTO;

11/20/2012 Certified by the President of the Philippines for its IMMEDIATE enactment on November 15, 2012;

11/20/2012 Period of individual amendments (introduced by Senators Enrile, Recto, Marcos and Lacson);

11/20/2012 Period of individual amendments closed;

11/20/2012 Approved on Second Reading with Amendments;

11/20/2012 Approved on Third Reading;

11/28/2012 Senate requested the House of Representatives for a conference on the disagreeing provisions of SBN-3299 and HBN-5727, designating Senators Drilon, Lacson, Osmena, Recto, Marcos, Cayetano (A) and Cayetano (P) as its conferees;

12/5/2012 House of Representatives agreed to a conference on the disagreeing provisions on HBN-5727 and SBN-3299, and designated Representatives Ungab, Gonzales II, Abad, Limkaichong, Garin, Singson, Jr., Villafuerte, Fuentebella, and Suarez as its conferees to the Bicameral Conference Committee;

11/20/2012 In favor: (15) PIA S. CAYETANO, FRANKLIN M. DRILON, JINGGOY P. EJERCITO-ESTRADA, JUAN PONCE ENRILE, TEOFISTO "TG" GUINGONA III, GREGORIO B. HONASAN II, PANFILO M. LACSON, MANUEL "LITO" M. LAPID, LOREN B. LEGARDA, FERDINAND "BONGBONG" R. MARCOS, AQUILINO KOKO III L. PIMENTEL, RALPH G. RECTO, RAMON A. REVILLA JR., VICENTE C. SOTTO III and MANNY B. VILLAR;

12/11/2012 Conference Committee Report submitted to the Senate, recommending that HBN-5727, in consolidation with SBN-3299, be approved as reconciled;

12/11/2012 Sponsorship speech of Senator DRILON on the Conference Committee Report;

11/20/2012 Against: (2) JOKER P. ARROYO and FRANCIS "CHIZ" G. ESCUDERO;

12/11/2012 Interpellation of Senator(s) MIRIAM DEFENSOR SANTIAGO, JOKER P. ARROYO, JUAN PONCE ENRILE, EDGARDO J. ANGARA and FERDINAND "BONGBONG" R. MARCOS;

11/20/2012 Abstention: N o n e;

11/22/2012 Sent to the House of Representatives requesting for concurrence;

12/11/2012 Manifestation of Senator MARCOS;

12/11/2012 Conference Committee Report Approved by the Senate;

12/11/2012 In favor: (10) EDGARDO J. ANGARA, PIA S. CAYETANO, MIRIAM DEFENSOR SANTIAGO, FRANKLIN M. DRILON, PANFILO M. LACSON, MANUEL "LITO" M. LAPID, SERGIO R. OSMENA III, FRANCIS N. PANGILINAN, AQUILINO KOKO III L. PIMENTEL and ANTONIO "SONNY" F. TRILLANES;

12/11/2012 Against: (9) JOKER P. ARROYO, JINGGOY P. EJERCITO-ESTRADA, JUAN PONCE ENRILE, FRANCIS "CHIZ" G. ESCUDERO, GREGORIO B. HONASAN II, FERDINAND "BONGBONG" R. MARCOS, RALPH G. RECTO, RAMON A. REVILLA JR. and VICENTE C. SOTTO III;

12/11/2012 Abstention: N o n e;

12/18/2012 Conference Committee Report Approved by the House of Representatives on December 11, 2012;

12/18/2012 Enrolled copies of the consolidated version of HBN-5727 and SBN-3299, received by the Senate for the signature of Senate Secretary Reyes and Senate President Enrile;

12/18/2012 Enrolled copies of the consolidated version of HBN-5727 and SBN-3299, sent back to the House of Representatives, already signed by Senate Secretary Reyes and Senate President Enrile;

FINAL TITLE: AN ACT RESTRUCTURING THE EXCISE TAX ON ALCOHOL AND TOBACCO PRODUCTS BY AMENDING SECTIONS 141, 142, 143, 144, 145, 8, 131 AND 288 OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED BY REPUBLIC ACT NO. 9334, AND FOR OTHER PURPOSES

12/19/2012 Consolidated with HBN-5727, which was Approved and Signed into Law by the President of the Philippines, His Excellency President Benigno S. Aquino III and became; (See. O.B. dated January 21, 2013);

12/19/2012 REPUBLIC ACT NO. 10351.

12/19/2012 Sponsor: Senator FRANKLIN M. DRILON;

Committees

Committee Report No.

411

Committee Referral

View Committee Referral in Senate website

Other Details

Issuance Category

Legislative Issuance

Legislative Issuance Type

Republic Act

Bill Note

House Bill First in Billing

Subjects

Alcohol products -- Taxation

TOBACCO -- TAX COLLECTION

SIN TAX

NATIONAL INTERNAL REVENUE CODE OF 1997

LIQUORS

EXCISE TAX -- TOBACCO

EXCISE TAX -- ALCOHOLIC BEVERAGES

ALCOHOLIC BEVERAGES -- TAX COLLECTION

WINE AND WINEMAKING -- TAXATION

Alcohol products - Taxation Tobacco products - Taxation

EXCISE TAX

Tobacco products -- Taxation

Amendment Note

RA 8424, secs. 141, 142, 143, 144, 145, 8, 131(a), 288(b) & (c)

Related to Note

RA 9593

RA 9400

RA 9334

RA 8424, sec 254

RA 8240

RA 7922

RA 7903

RA 7227

RA 7171

Link From Other Sources

URL (Senate)

PDF link from senate.gov.ph

URL (Congress)

http://www.congress.gov.ph/download/ra_15/RA10351.pdf

URL (gov.ph)

http://www.gov.ph/downloads/2012/12dec/20121219-RA-10351-BSA.pdf

URL (Supreme Court)

Supreme Court link to the resource

Official Gazette

Official Gazette Source

Official Gazette vol. 109 no. 13 page 2069 (April 1, 2013)

Newspaper Source Detail

Newspaper Source

Manila Bulletin (December 21, 2012)

Full Text of Issuance

Click to view full text

H. No. 4593; Manila Bulletin, November 10, 2014; 110 OG No. 51, 7766 (December 22, 2014)

[ REPUBLIC ACT NO. 10645, November 05, 2014 ]

AN ACT PROVIDING FOR THE MANDATORY PHILHEALTH COVERAGE FOR ALL SENIOR CITIZENS, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 7432, AS AMENDED BY REPUBLIC ACT NO. 9994, OTHERWISE KNOWN AS THE “EXPANDED SENIOR CITIZENS ACT OF 2010″

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:SECTION 1. Section 5, sub-paragraph h(2) of Republic Act No. 7432, as amended, is hereby further amended to read as follows:“SEC. 5. Government Assistance. – The government shall provide the following:“x x x“(h) Additional Government Assistance“(1) xxx“(2) Mandatory PhilHealth Coverage“All senior citizens shall be covered by the national health insurance program of PhilHealth. Funds necessary to ensure the enrollment of all senior citizens not currently covered by any existing category shall be sourced from the National Health Insurance Fund of PhilHealth from proceeds of Republic Act No. 10351, in accordance with the pertinent laws and regulations.“(3) x x x.”SEC. 2. Repealing Clause. – All laws, decrees, executive orders, rules and regulations, or parts thereof which are inconsistent with this Act are hereby repealed, amended or modified accordingly.SEC. 3. Effectivity. – This Act shall take effect fifteen (15) days after its publication in the Official Gazette or in at least two (2) newspapers of general circulation.Approved,

(SGD.) FELICIANO BELMONTE JR. Speaker of the Houseof Representatives

(SGD.) FRANKLIN M. DRILONPresident of the Senate

This Act which is a consolidation of Senate Bill No. 712 and House Bill No. 4593 was finally passed by the Senate and the House of Representatives on September 22, 2014 and September 24, 2014, respectively.

(SGD.) MARILYN B. BARUA-YAPSecretary GeneralHouse of Representatives

(SGD.) OSCAR G. YABESSecretary of the Senate

Approved: NOV 05 2014(SGD.) BENIGNO S. AQUINO III President of the Philippines

Source: Supreme Court E-Library | Date created: June 29, 2016

Source: Supreme Court E-Library

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Entitled:
AN ACT RESTRUCTURING THE EXCISE TAX ON ALCOHOL AND TOBACCO PRODUCTS BY AMENDING SECTIONS 141, 142, 143, 144, 145, 131, 288 AND 289 OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED BY REPUBLIC ACT NO. 9334, AND FOR OTHER PURPOSES
[ THIRD REGULAR SESSION, 15TH CONGRESS ]
[ 2012 ]
10/9/2012	Prepared and submitted by the Committee on WAYS AND MEANS with Senator(s) PANFILO M. LACSON, MIRIAM DEFENSOR SANTIAGO and RALPH G. RECTO as author(s) per Committee Report No. 411, recommending its approval in substitution of HBN-5727, taking into consideration SBNos. 2763, 2764, 2998 and 3249;
10/10/2012	Committee Report Calendared for Ordinary Business;
10/10/2012	Sponsor: Senator RALPH G. RECTO;
10/10/2012	Transferred from the Calendar for Ordinary Business to the Calendar for Special Order;
10/10/2012	Sponsorship speech of Senator RALPH G. RECTO;
11/6/2012	Senator Drilon is designated as acting Committee Chairman following the resignation of Senator Recto as Chair of the Committee on Ways and Means;
11/6/2012	The Body approved the withdrawal of Senator Recto as author of SBN-3299;
11/6/2012	Period of interpellation closed;
11/6/2012	Substitute bill was introduced with proposed amendments
11/6/2012	Remarks of Senator FRANKLIN M. DRILON;
11/6/2012	Interpellation of Senator(s) JUAN PONCE ENRILE, PANFILO M. LACSON, JOKER P. ARROYO, SERGIO R. OSMENA III and RALPH G. RECTO;
11/7/2012	Interpellation of Senator(s) RAMON A. REVILLA JR. and PANFILO M. LACSON;
11/12/2012	Interpellation of Senator(s) MIRIAM DEFENSOR SANTIAGO, EDGARDO J. ANGARA, JINGGOY P. EJERCITO-ESTRADA and SERGIO R. OSMENA III;
11/12/2012	Manifestation of Senator RALPH G. RECTO;
11/13/2012	Interpellation of Senator RALPH G. RECTO;
11/14/2012	Interpellation of Senator(s) JUAN PONCE ENRILE, FERDINAND "BONGBONG" R. MARCOS and RECTO;
11/14/2012	Period of interpellation closed;
11/19/2012	Clarificatory questions of Senators ENRILE and RECTO;
11/19/2012	Remarks of Senator(s) MIRIAM DEFENSOR SANTIAGO and TEOFISTO "TG" GUINGONA III;
11/19/2012	Manifestation of Senator(s)FERDINAND "BONGBONG" R. MARCOS and RALPH G. RECTO;
11/20/2012	Certified by the President of the Philippines for its IMMEDIATE enactment on November 15, 2012;
11/20/2012	Period of individual amendments (introduced by Senators Enrile, Recto, Marcos and Lacson);
11/20/2012	Period of individual amendments closed;
11/20/2012	Approved on Second Reading with Amendments;
11/20/2012	Approved on Third Reading;
11/28/2012	Senate requested the House of Representatives for a conference on the disagreeing provisions of SBN-3299 and HBN-5727, designating Senators Drilon, Lacson, Osmena, Recto, Marcos, Cayetano (A) and Cayetano (P) as its conferees;
12/5/2012	House of Representatives agreed to a conference on the disagreeing provisions on HBN-5727 and SBN-3299, and designated Representatives Ungab, Gonzales II, Abad, Limkaichong, Garin, Singson, Jr., Villafuerte, Fuentebella, and Suarez as its conferees to the Bicameral Conference Committee;
11/20/2012	In favor: (15) PIA S. CAYETANO, FRANKLIN M. DRILON, JINGGOY P. EJERCITO-ESTRADA, JUAN PONCE ENRILE, TEOFISTO "TG" GUINGONA III, GREGORIO B. HONASAN II, PANFILO M. LACSON, MANUEL "LITO" M. LAPID, LOREN B. LEGARDA, FERDINAND "BONGBONG" R. MARCOS, AQUILINO KOKO III L. PIMENTEL, RALPH G. RECTO, RAMON A. REVILLA JR., VICENTE C. SOTTO III and MANNY B. VILLAR;
12/11/2012	Conference Committee Report submitted to the Senate, recommending that HBN-5727, in consolidation with SBN-3299, be approved as reconciled;
12/11/2012	Sponsorship speech of Senator DRILON on the Conference Committee Report;
11/20/2012	Against: (2) JOKER P. ARROYO and FRANCIS "CHIZ" G. ESCUDERO;
12/11/2012	Interpellation of Senator(s) MIRIAM DEFENSOR SANTIAGO, JOKER P. ARROYO, JUAN PONCE ENRILE, EDGARDO J. ANGARA and FERDINAND "BONGBONG" R. MARCOS;
11/20/2012	Abstention: N o n e;
11/22/2012	Sent to the House of Representatives requesting for concurrence;
12/11/2012	Manifestation of Senator MARCOS;
12/11/2012	Conference Committee Report Approved by the Senate;
12/11/2012	In favor: (10) EDGARDO J. ANGARA, PIA S. CAYETANO, MIRIAM DEFENSOR SANTIAGO, FRANKLIN M. DRILON, PANFILO M. LACSON, MANUEL "LITO" M. LAPID, SERGIO R. OSMENA III, FRANCIS N. PANGILINAN, AQUILINO KOKO III L. PIMENTEL and ANTONIO "SONNY" F. TRILLANES;
12/11/2012	Against: (9) JOKER P. ARROYO, JINGGOY P. EJERCITO-ESTRADA, JUAN PONCE ENRILE, FRANCIS "CHIZ" G. ESCUDERO, GREGORIO B. HONASAN II, FERDINAND "BONGBONG" R. MARCOS, RALPH G. RECTO, RAMON A. REVILLA JR. and VICENTE C. SOTTO III;
12/11/2012	Abstention: N o n e;
12/18/2012	Conference Committee Report Approved by the House of Representatives on December 11, 2012;
12/18/2012	Enrolled copies of the consolidated version of HBN-5727 and SBN-3299, received by the Senate for the signature of Senate Secretary Reyes and Senate President Enrile;
12/18/2012	Enrolled copies of the consolidated version of HBN-5727 and SBN-3299, sent back to the House of Representatives, already signed by Senate Secretary Reyes and Senate President Enrile;
FINAL TITLE: AN ACT RESTRUCTURING THE EXCISE TAX ON ALCOHOL AND TOBACCO PRODUCTS BY AMENDING SECTIONS 141, 142, 143, 144, 145, 8, 131 AND 288 OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED BY REPUBLIC ACT NO. 9334, AND FOR OTHER PURPOSES
12/19/2012	Consolidated with HBN-5727, which was Approved and Signed into Law by the President of the Philippines, His Excellency President Benigno S. Aquino III and became; (See. O.B. dated January 21, 2013);
12/19/2012	REPUBLIC ACT NO. 10351.
12/19/2012	Sponsor: Senator FRANKLIN M. DRILON;