SB 1872

Senate·18th Congress·Filed Oct 6, 2020

Tax Exemption for Educational Applications, Gadgets, Computers and E-Books

An Act Exempting Educational Applications, Gadgets, Computers and E-Books from Value-Added Tax for the Principal Use of Teachers and Students in Online and Distant Learning, Amending for the Purpose Section 109 (1) of the National Internal Revenue Code of 1997, as Amended

Author · Senator

Leila de Lima
SenatorML (party-list)
Receipts →

Subjects

Taxes (Value-Added Tax / Vat)Tax ExemptionOnline Educational Delivery PlatformDistance Education/Distance Learning

Official sources

Similar in what they’d do, filed by any lawmaker.

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SB 2048· Filed Apr 16, 2026
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SB 951· Filed Aug 5, 2025
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SBN-01872 · Sources: BetterGov Open Congress