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

Congress Author

SALCEDA, JOEY SARTE

COLADA, LEX ANTHONY CRIS A.

HARESCO, TEODORICO JR.

RECTO, RALPH G.

SINGSON-MEEHAN, KRISTINE

SUANSING, MIKAELA ANGELA B.

DIONISIO, ERNESTO JR. M.

DAYANGHIRANG, NELSON L.

LAGON, SONNY "SL" L.

BRIONES, NICANOR B. 1TY, ALLAN U.

YAP, ERIC GO

SUANSING, HORACIO JR. P.

ORDANES, RODOLFO "OMPONG" M.

PADUANO, JOSEPH STEPHEN "CARAPS" S.

DAGOOC, SERGIO C.

ANG, JAMES "JOJO" JR. A.

SUAN, LORDAN G.

CAGAS, JOHN TRACY F.

VERGARA, ROSANNA "Ria" V. 2ENCISO, NICHOLAS VIII C.

TARRIELA, LEODY F.

ZAMORA, MARIA CARMEN S.

BARZAGA, ELPIDIO F.

SALO, RON P.

REYES, RAY T.

QUIMBO, STELLA LUZ A.

FUENTEBELLA, ARNIE B.

MARIÑO, MARIO VITTORIO "MARVEY" A.

KHO, RICARDO T. 3ROBES, FLORIDA "Rida" P.

GUTIERREZ, RAMON RODRIGO L.

MAGSINO, MARISSA "DEL MAR" P.

ALVAREZ, JOSE C.

RILLO, MARVIN D.

GORRICETA, MICHAEL B.

LEE, WILBERT T.

PADIERNOS, JOSE GAY G.

ATAYDE, JUAN CARLOS "ARJO" C.

CUA, MIDY N. 4ABANTE, BIENVENIDO M.

BASCUG, ALFELITO "Alfel M."

DELOS SANTOS, ALFRED C.

HERRERA, BERNADETTE "BH"

SALIMBANGON, JANICE Z.

LACSON-NOEL, JOSEPHINE VERONIQUE "JAYE" R.

PUMAREN, FRANZ S.

DE JESUS,PRESLEY C.

RODRIGUEZ, RUFUS B.

TEVES, ARNOLFO "ARNIE" JR. A.

Date filed

August 30, 2022

Subjects

DIGITAL TRANSACTION

TAXES (VALUE-ADDED TAX / VAT)

NATIONAL INTERNAL REVENUE CODE (NIRC)