5/21/2018 NIRC Table of Amendments
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REPUBLIC ACT NO. 8424TAX REFORM ACT OF 1997
AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED,
AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the
Philippines in Congress assembled:
SECTION 1. Short Title - This Act shall be cited as the "Tax
Reform Act of 1997".
SECTION 2. State Policy. It is hereby declared the policy of the
State to promote sustainable economic growth through the
rationalization of the Philippine internalrevenue tax system,
including tax administration; to provide, as much as possible, an
equitable relief to a greater number of taxpayers in order to
improve levels of
disposable income and increase economic activity; and to create
a robust environment for business to enable firms to compete better
in the regional as well as theglobal market, at the same time that
the State ensures that Government is able to provide for the needs
of those under its jurisdiction and care.
SECTION 3. Presidential Decree No. 1158, as amended by, among
others, Presidential Decree No. 1994 and Executive Order No. 273,
otherwise known as the NationalInternal Revenue Code, is hereby
further amended.
NATIONAL INTERNAL REVENUE CODE OF 1997 AND ITS AMENDMENTS
R.A.
No.TITLE Date of Approval Date of Effectivity
R.A.
8424
The National Internal Revenue Code of 1997 December 11, 1997
January 1, 1998
R.A.8761
An Act Imposing The Value-Added Tax on Certain Services
BeginningJanuary 1, 2001, Amending for the Purpose Section 5 of
R.A. No. 8424 and
for Other Purposes.
February 15, 2000 January 1, 2001
R.A.9010
An Act To Further Defer The Imposition Of The Value-Added Tax On
CertainServices, Amending For The Purpose Section 5 of R.A. No.
8424, AsAmended by R.A. No. 8761.
February 27, 2001 January 1, 2003
R.A.9224
An Act Rationalizing the Excise Tax on Automobiles, Amending for
thePurpose the National Internal Revenue Code of 1997, and for
Other
Purposes.
August 29, 2003 October 4, 2003 (published on September18,
2003)
R.A.9238
An Act Amending Certain Sections of the National Internal
Revenue Code of1997, as Amended, by Excluding Several Services from
the Coverage of
the Value-added Tax and Re-imposing the Gross Receipts Tax on
Banks
and Non-bank Financial Intermediaries Performing Quasi-Banking
Functionsand Other Non-Bank Financial Intermediaries Beginning
January 1, 2004.
Lapsed into law on Feb. 5, 2004without the signature of the
President in accordance with
Article VI, Section 27(1) of theConstitution.
January 1, 2004
R.A.9243
An Act Rationalizing the Provisions on the Documentary Stamp Tax
of TheNational Internal Revenue Code of 1997, as Amended, and for
Other
Purposes.
February 17, 2004 March 20, 2004
R.A.9294
An Act Restoring the Tax Exemption of Offshore Banking Units
(OBUs) andForeign Currency Deposit Units (FCDUs), Amending for the
Purpose Section
27(D)(3) and Section 28, Paragraphs (A)(4) and (A)(7)(b) of the
NationalInternal Revenue Code, as Amended.
Approved by the President on April28, 2004
May 21, 2004
R.A.9334
An Act Increasing the Excise Tax Rates Imposed on Alcohol and
TobaccoProducts, Amending for the Purpose Sections 131, 141, 142,
143, 144, 145
and 288 of the National Internal Revenue Code of 1997, as
Amended.
December 31, 2004 January 1, 2005
R.A.
9337
An Act Amending Sections 27, 28, 34, 106, 107, 108, 109, 110,
111, 112,
113, 114, 116, 117, 119, 121, 148, 151, 236, 237 and 288 of the
NationalInternal Revenue Code of 1997, as Amended, and for Other
Purposes.
Approved on May 24, 2005. Its effectivity clause provides that
it shall
take effect July 1, 2005 but due to a TROfiled by some
taxpayers. The law finally tookeffect November 1, 2005 when the TRO
was
finally lifted by the Supreme Court
R.A.
9361
An Act Amending Section 110(B) of the National Internal Revenue
Code of
1997, as Amended, and for Other Purposes.
Approved on November 21, 2006 December 13, 2006 (published
on
November 28, 2006)
R.A.
9504
An Act Amending Sections 22, 24, 34, 35, 51 and 79 of Republic
Act No.
8424, As Amended, Otherwise Known as the National Internal
RevenueCode of 1997.
Approved on June 17, 2008 and
took effect on July 6, 2008.
July 6, 2008
R.A.10001
Publishing the full text of Republic Act No. 10001 entitled "An
Act ReducingTaxes on Life Insurance Policies, Amending for this
Sections 123 and 183of the National Internal Revenue Code of 1997,
as Amended."
Approved February 23, 2010
R.A.
10021
An Act to Allow the Exchange of Information By The Bureau of
Internal
Revenue On Tax Matters Pursuant to Internationally-Agreed Tax
Standards,Amending Section 6(F), and 270 Of The National Internal
Revenue Code,
As Amended and For Other Purposes.
Approved March 8, 2010
R.A.10026
An Act Granting Income Tax Exemption To Local Water Districts
byAmending Section 27 (C) of the National Internal Revenue Code of
1997 AsAmended, and Adding Section 289-A To The Code For the
Purposes.
Lapsed into law on March 11, 2010without the signature of
thePresident, in accordance with
Article VI, Section 27 (1) of theConstitution.)
ftp://ftp.bir.gov.ph/webadmin1/pdf/02_ra_8761.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/02_ra_8761.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/02_ra_8761.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/03_ra_9010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/03_ra_9010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/03_ra_9010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/04_ra_9224_excise_automobile.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/04_ra_9224_excise_automobile.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/04_ra_9224_excise_automobile.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/05_ra_9238_vat.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/05_ra_9238_vat.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/05_ra_9238_vat.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/06_ra_9243.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/06_ra_9243.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/06_ra_9243.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/07_ra_9294_obu_fcdu.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/07_ra_9294_obu_fcdu.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/07_ra_9294_obu_fcdu.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/08_ra_9334.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/08_ra_9334.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/08_ra_9334.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/09_ra_9337.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/09_ra_9337.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/09_ra_9337.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/10_ra_9361.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/10_ra_9361.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/10_ra_9361.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/11_ra_9504_minimum_wage.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/11_ra_9504_minimum_wage.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/11_ra_9504_minimum_wage.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/ra_10001.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/ra_10001.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/ra_10001.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/12_ra_10021_exchange_info_act.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/12_ra_10021_exchange_info_act.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/12_ra_10021_exchange_info_act.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/13_ra_10026_under_rmc28_2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/13_ra_10026_under_rmc28_2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/13_ra_10026_under_rmc28_2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/13_ra_10026_under_rmc28_2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/13_ra_10026_under_rmc28_2010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/12_ra_10021_exchange_info_act.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/12_ra_10021_exchange_info_act.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/ra_10001.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/ra_10001.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/11_ra_9504_minimum_wage.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/11_ra_9504_minimum_wage.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/10_ra_9361.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/10_ra_9361.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/09_ra_9337.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/09_ra_9337.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/08_ra_9334.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/08_ra_9334.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/07_ra_9294_obu_fcdu.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/07_ra_9294_obu_fcdu.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/06_ra_9243.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/06_ra_9243.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/05_ra_9238_vat.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/05_ra_9238_vat.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/04_ra_9224_excise_automobile.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/04_ra_9224_excise_automobile.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/03_ra_9010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/03_ra_9010.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/02_ra_8761.pdfftp://ftp.bir.gov.ph/webadmin1/pdf/02_ra_8761.pdf
