NATIONAL INTERNAL REVENUE CODE OF 1997 AND ITS AMENDMENTS

R.A.
No.

TITLE

Date of Approval

R.A. The National Internal Revenue Code of 1997 December 11, 1997
8424
R.A. An Act Imposing The Value-Added Tax on
February 15, 2000
8761 Certain Services Beginning January 1, 2001,
Amending for the Purpose Section 5 of R.A.
No. 8424 and for Other Purposes.
R.A. An Act To Further Defer The Imposition Of The February 27, 2001
9010 Value-Added Tax On Certain Services,
Amending For The Purpose Section 5 of R.A.
No. 8424, As Amended by R.A. No. 8761.
R.A. An Act Rationalizing the Excise Tax on
August 29, 2003
9224 Automobiles, Amending for the Purpose the
National Internal Revenue Code of 1997, and
for Other Purposes.
R.A. An Act Amending Certain Sections of the
Lapsed into law on
9238 National Internal Revenue Code of 1997, as Feb. 5, 2004 without
Amended, by Excluding Several Services from the signature of the
the Coverage of the Value-added Tax and Re- President in
imposing the Gross Receipts Tax on Banks
accordance with
and Non-bank Financial Intermediaries
Article VI, Section
Performing Quasi-Banking Functions and
27(1) of the
Other Non-Bank Financial Intermediaries
Constitution.
Beginning January 1, 2004.
R.A. An Act Rationalizing the Provisions on the
February 17, 2004
9243 Documentary Stamp Tax of The National
Internal Revenue Code of 1997, as Amended,
and for Other Purposes.
R.A. An Act Restoring the Tax Exemption of
Approved by the
9294 Offshore Banking Units (OBUs) and Foreign
President on April 28,
Currency Deposit Units (FCDUs), Amending 2004
for the Purpose Section 27(D)(3) and Section
28, Paragraphs (A)(4) and (A)(7)(b) of the
National Internal Revenue Code, as Amended.
R.A. An Act Increasing the Excise Tax Rates
December 31, 2004
9334 Imposed on Alcohol and Tobacco Products,
Amending for the Purpose Sections 131, 141,
142, 143, 144, 145 and 288 of the National
Internal Revenue Code of 1997, as Amended.
R.A. An Act Amending Sections 27, 28, 34, 106,
Approved on May 24,
9337 107, 108, 109, 110, 111, 112, 113, 114, 116, 2005.
117, 119, 121, 148, 151, 236, 237 and 288 of
the National Internal Revenue Code of 1997,
as Amended, and for Other Purposes.

Date of Effectivity
January 1, 1998
January 1, 2001

January 1, 2003

October 4, 2003 (published

on September 18, 2003)

January 1, 2004

March 20, 2004

May 21, 2004

January 1, 2005

Its effectivity clause

provides that it shall take
effect July 1, 2005 but due
to a TRO filed by some
taxpayers. The law finally
took effect November 1,
2005 when the TRO was
finally lifted by the
Supreme Court
R.A. An Act Amending Section 110(B) of the
Approved on
December 13, 2006
9361 National Internal Revenue Code of 1997, as November 21, 2006
(published on November
Amended, and for Other Purposes.
28, 2006)
R.A. An Act Amending Sections 22, 24, 34, 35, 51 Approved on June 17, July 6, 2008
9504 and 79 of Republic Act No. 8424, As
2008 and took effect
Amended, Otherwise Known as the National on July 6, 2008.
Internal Revenue Code of 1997.

R.A. Publishing the full text of Republic Act No.

Approved February 23,
10001 10001 entitled "An Act Reducing Taxes on Life 2010
Insurance Policies, Amending for this Sections
123 and 183 of the National Internal Revenue
Code of 1997, as Amended."
R.A. An Act to Allow the Exchange of Information Approved March 8,
10021 By The Bureau of Internal Revenue On Tax
2010
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.
R.A. An Act Granting Income Tax Exemption To
Lapsed into law on
10026 Local Water Districts by Amending Section 27 March 11, 2010
(C) of the National Internal Revenue Code of without the signature
1997 As Amended, and Adding Section 289-A of the President, in
To The Code For the Purposes.
accordance with
Article VI, Section 27
(1) of the
Constitution.)