Topics
20th Congress · Topic
Taxation
Taxes, duties, exemptions, revenue collection, and tax administration.
- bills
- 413bills
- Senate
- 103Senate
- House
- 310House
- SB 1622· Filed Dec 16, 2025Micro Small and Medium Enterprises (Msmes)
The proposal would give micro‑enterprises a three‑year exemption from income tax and let small‑ and medium‑size firms deduct an extra 25 % of their labor costs from taxable income, aiming to boost competitiveness and job creation.
Pending in the committeeSen. Jv Ejercito - SB 621· Filed Jul 15, 2025The Taxpayers Bill of Rights and Obligations Act
The bill would give every taxpayer a clear set of rights—like getting simple information, free help if they can’t afford a lawyer, and protection from unfair tax actions—while also setting out basic duties such as paying taxes on time. It creates a new independent office, the National Taxpayer Advocate, to assist people, especially low‑income filers, and to monitor tax agencies. Penalties up to six years in jail and heavy fines would apply to officials who violate these rights.
Pending in the committeeSen. Win T. Gatchalian - SB 1893· Filed Feb 23, 2026Exempting the Philippine Film and Movie Industry from the Payment of Certain Taxes
The proposal would remove VAT and import duties on film‑related equipment and materials that local Philippine film producers bring into the country, aiming to lower production costs and boost the industry.
Pending in the committeeSen. Imee R. Marcos - HB 651· Filed Jun 30, 2025An Act Granting Income Tax Exemption for Senior Citizens Amending for the Purpose Section 24(A) of the National Internal Revenue Code of 1997, as Amended
The bill would add a new rule to the tax code that lets any Filipino senior citizen who is working and is 60 years old or older avoid paying income tax, and it would become law 15 days after it is published.
Pending with the Committee on WAYS AND MEANS since 2025-07-29Rep. Tobias "Toby" M. Tiangco - HB 10161· Filed Jul 22, 2026An Act Lowering the Rates of Tax on Taxable Income of Individuals, Amending Section 24 of Republic Act 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended
The proposal would stop taxing individuals who earn up to ₱500,000 a year, lower rates for those earning more, let self‑employed people choose an 8 % flat tax, add a ₱25,000 exemption per dependent (up to five), and require the tax brackets to be updated every three years after 2027.
Pending First ReadingRep. Antonio L. Tinio +2 - SB 1148· Filed Aug 7, 2025Providing Tax Relief for Micro-Enterprises Act
The bill would let qualifying micro‑enterprise owners file only one annual tax return, waive their income tax for the first three years, and set up an online system for registration and payment.
Pending in the committeeSen. Joel Villanueva - SB 844· Filed Aug 4, 2025The Taxpayers Bill of Rights and Obligations Act
The proposal creates a National Taxpayer Advocate office to help people understand and comply with tax laws, gives taxpayers a list of rights such as being informed, getting free legal help if they are low‑income, and sets penalties for officials who violate those rights.
Pending in the committeeSen. Jinggoy Ejercito Estrada - SB 281· Filed Jul 8, 2025Amending Sections of the National Internal Revenue Code of 1997
The proposal would give the BIR sole power to investigate, prosecute and file tax‑related civil or criminal cases, removing the Department of Justice from those prosecutions and requiring the Department of Finance to review every criminal tax case before it is filed.
Pending in the committeeSen. Francis "Chiz" G. Escudero - HB 9172· Filed May 11, 2026An Act Increasing the Income Tax Exemption Ceiling for Individual Taxpayers to Four Hundred Eighty Thousand Pesos (P480,000.00) Annually, Amending for the Purpose Section 24(A)(2)(A) and (B) of the National Internal Revenue Code of 1997, as Amended
The bill raises the personal income‑tax exemption from ₱250,000 to ₱480,000 per year, adds a 15 % rate for income just above that level, and lets self‑employed workers choose a flat 8 % tax on gross sales over ₱480,000. The Finance Secretary must issue rules within 60 days, and the changes take effect 15 days after official publication.
Pending with the Committee on WAYS AND MEANS since 2026-05-13Rep. Leila M. De Lima - HB 3063· Filed Aug 5, 2025An Act Exempting Bibles and Other Religious Articles and Certain Merchandise from Taxes, Duties, Fees, and Other Charges, Exempting Churches from the Requirement of Tax Exemption Certificates in Availing Tax Exemptions, and for Other Purposes
The bill would exempt churches and donated religious items from all taxes and remove the need for a tax‑exemption certificate, while still requiring churches to be registered with the SEC.
Pending with the Committee on WAYS AND MEANS since 2025-08-11Rep. Bienvenido Jr. M. Abante - SB 1136· Filed Aug 7, 2025Simplified Filing of Returns and Payment of Income Tax
The bill would let very small sole‑proprietor businesses (fewer than ten workers) avoid paying income tax for the first three years and would let them file only one annual tax return instead of quarterly returns. It also requires the tax agency to set up an online system for registration, filing and payment.
Pending in the committeeSen. Jv Ejercito - HB 956· Filed Jul 1, 2025An Act Providing for the Bill of Rights and Obligations of Taxpayers, Creating the Office of the National Taxpayer Advocate, Appropriating Funds Therefor, and for Other Purposes
The bill would set out clear rights and duties for anyone who pays taxes, create a new Office of the National Taxpayer Advocate to help and represent taxpayers, and allocate budget funds to run the office.
Pending with the Committee on WAYS AND MEANS since 2025-07-29Rep. Crispin Diego D. Remulla - HB 8840· Filed Apr 13, 2026An Act Amending Section 24 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, and for Other Purposes
The bill would raise the amount of income that is tax‑free to PHP500,000 and lower the tax rates that apply to earnings above that level, while also giving self‑employed workers an optional 8 % tax on their gross sales.
Pending with the Committee on WAYS AND MEANS since 2026-05-04Rep. Jc M. Abalos - HB 1228· Filed Jul 3, 2025An Act Suspending the Imposition of Excise Tax on Motor Fuel and Other Petroleum Products
The bill proposes to temporarily stop collecting excise tax on motor fuel and related petroleum products.
Substituted by HB08418Rep. Jefferson F. Khonghun - HB 3207· Filed Aug 6, 2025An Act Providing for the Bill of Rights and Obligations of Taxpayers, Creating the Office of the National Taxpayer Advocte, Appropriating Funds Therefor, and for Other Purposes
The bill proposes a unified set of rights and duties for all taxpayers, creates a new Office of the National Taxpayer Advocate to help and represent them, and sets up funding and rules to make the system more transparent and fair.
Pending with the Committee on WAYS AND MEANS since 2025-08-12Rep. Dante S. Garcia +1 - SB 1857· Filed Feb 12, 2026Murang Bilihin at Serbisyong Medikal Act
The proposed law would remove the value‑added tax on everyday items like food, water, electricity, internet, basic medicines and most health services, so they cost less for families, especially those with low incomes.
Pending in the committeeSen. Loren B. Legarda - HB 8158· Filed Mar 2, 2026An Act Exempting from Estate Tax the Unpaid Balance of Just Compensation Due the Decedent Owner or His/Her Legal Heirs or Successors in Interest of Agricultural Land Acquired by the Government Under Presidential Decree No. 27, Executive Order No. 228, Executive Order No. 229, Republic Act No. 6657 and Republic Act No. 9700 (Comprehensive Agrarian Reform Program), Amending for the Purpose Section 87 of the National Internal Revenue Code of 1997, as Amended
The bill would stop the government from charging estate tax on any unpaid compensation that landowners are owed for agricultural land taken for agrarian reform.
Pending with the Committee on WAYS AND MEANS since 2026-03-04Rep. Rufus B. Rodriguez +1 - HB 6127· Filed Nov 18, 2025An Act Providing the Magna Carta for Taxpayers
The proposal creates a “Magna Carta for Taxpayers” that lists clear rights—like getting simple information, fair treatment, privacy, and quality service—and duties, such as paying taxes honestly and on time. It also establishes a new Office of the National Taxpayer Advocate within the Finance Department to protect those rights and to educate the public.
Pending with the Committee on WAYS AND MEANS since 2025-11-24Rep. Kristine Singson-Meehan - HB 2143· Filed Jul 21, 2025An Act Mandating the Teaching of Tax Literacy, Consciousness and Responsibility in Intermediate, Secondary, Technical�-Vocational, and Tertiary Education
The proposal would require all schools from intermediate level up to universities—both public and private—to teach students about taxes, why they matter, and how to pay them correctly.
Pending with the Committee on BASIC EDUCATION AND CULTURE since 2025-07-30Rep. Christopherson "Coco" M. Yap - HB 9036· Filed May 4, 2026An Act Providing the Magna Carta for Taxpayers
The proposal would create a nationwide set of rights and duties for anyone who pays taxes, set up a new Office of the National Taxpayer Advocate to help people, and require the government to follow clearer, fairer procedures when assessing and collecting taxes.
Pending with the Committee on WAYS AND MEANS since 2026-05-06Rep. King Collantes - HB 2553· Filed Jul 29, 2025An Act Granting Tax Deductions to Parents and Legal Guardians of Individuals with Special Needs
The proposal would let parents or legal guardians of children or youth with disabilities claim a ₱50,000 reduction on their taxable income for qualified expenses such as private‑school tuition, therapy, medical tests, tutoring, transport and special learning materials, provided they pay more than half of the dependent’s support.
Pending with the Committee on WAYS AND MEANS since 2025-08-04Rep. Laarni Lavin Roque - HB 1124· Filed Jul 2, 2025An Act Exempting from Income Tax Compensation the Honoraria and Allowances Given to Teachers for Serving as Members of the Electoral Board for Local or National Elections
The bill would make the honoraria and allowances paid to teachers who serve on election boards tax‑free, and it directs the tax agency to issue rules within 90 days after the law takes effect.
Pending with the Committee on WAYS AND MEANS since 2025-07-29Rep. Alexander Ty Pimentel - SB 2137· Filed May 19, 2026Increasing the Income Tax Exemption Ceiling for Individual Taxpayers
The bill raises the annual personal income‑tax exemption from P250,000 to P360,000 and adds a new tax bracket for incomes above that level.
Pending in the committeeSen. Mark A. Villar - HB 4594· Filed Sep 16, 2025An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2024 and Prior Years
The General Tax Amnesty Act of 2025 would let anyone who owes national taxes for 2024 or earlier pay a one‑time fee based on their assets or net worth, receive immunity from penalties, and keep the information they submit confidential.
Pending with the Committee on WAYS AND MEANS since 2025-09-23Rep. Ryan S. Recto - HB 3086· Filed Aug 5, 2025An Act Providing Non-Wage Benefits for Public School Teachers and for Other Purposes
The proposal would make the salaries, wages, allowances and benefits of all public school teachers tax‑free, so they would keep more of their pay.
Pending with the Committee on BASIC EDUCATION AND CULTURE since 2025-08-11Rep. Wilfrido Mark M. Enverga - SB 1326· Filed Sep 2, 2025Tax Deductions to Parents and Legal Guardians
The bill would let parents or legal guardians of children with special needs deduct ₱50,000 from their taxable income for costs such as tuition, therapy, evaluations, tutoring, transport and special learning materials, provided they support more than half of the child’s expenses.
Pending in the committeeSen. Mark A. Villar - HB 6782· Filed Dec 10, 2025An Act Abolishing the Estate Tax Under the National Internal Revenue Code as Amended
The bill would eliminate the estate tax, meaning that when a person dies, the value of their estate would no longer be taxed before it is transferred to heirs.
Pending with the Committee on WAYS AND MEANS since 2025-12-15Rep. Raymond Democrito C. Mendoza - HB 11447· Filed Sep 23, 2026An Act Exempting Micro and Small Enterprises from the Imposition of Minimum Corporate Income Tax, Amending for the Purpose Section 27 of the National Internal Revenue Code of 1997, as Amended
The proposal would stop charging the 2 % minimum corporate income tax to corporations that are classified as micro or small, starting 1 January 2027.
Pending with the Committee on WAYS AND MEANS since 2026-09-24Rep. Cheeno Miguel D. Almario - HB 8561· Filed Mar 16, 2026An Act Imposing Excise Tax on Plastic Bags, Amending for the Purpose Section 288 and Adding a New Section 150-C in the National Internal Revenue Code of 1997, as Amended
The proposed law creates a ₱70‑per‑kilogram excise tax on single‑use plastic bags, automatically raising the rate 4 % each year, and directs the revenue to the DENR for waste‑management programs.
Pending with the Committee on WAYS AND MEANS since 2026-03-18Rep. Nathaniel M. Oducado - HB 2219· Filed Jul 23, 2025An Act Providing the Magna Carta for Taxpayers
The proposal creates a “Magna Carta for Taxpayers” that lists specific rights—like clear information, fair treatment, privacy, and the ability to get help—and duties, and it sets up a new Office of the National Taxpayer Advocate to oversee and enforce those rights.
Pending with the Committee on WAYS AND MEANS since 2025-07-30Rep. Ryan S. Recto - HB 5415· Filed Oct 9, 2025An Act Imposing Excise Tax on Single-Use Plastic Bags, Amending for the Purpose Section 288 and Adding a New Section 150-C in the National Internal Revenue Code of 1997, as Amended
The proposal would tax each kilogram of single‑use plastic bag at ₱100, raise the tax 4 % each year starting in 2026, and direct the money to the DENR for solid‑waste programs.
Pending with the Committee on WAYS AND MEANS since 2025-10-13Rep. Jernie Jett V. Nisay - HB 4866· Filed Sep 24, 2025An Act Requiring Agricultural Companies to Pay Income Taxes in the Municipalities Where They Operate, Amending for the Purpose Pertinent Provisions of the National Internal Revenue Code of 1997, as Amended
The bill would make farms, plantations and other agribusinesses pay their corporate income tax to the town or city where they actually operate, instead of to the place where their headquarters are located.
Pending with the Committee on WAYS AND MEANS since 2025-09-26Rep. Jose Manuel F. Alba - HB 895· Filed Jul 1, 2025An Act Establishing a Revenue District Office of the Bureau of Internal Revenue in the City of Tanauan, Province of Batangas and Appropriating Funds Therefor
The proposal would create a new Bureau of Internal Revenue office in Tanauan City to handle tax assessment, collection, and enforcement, and would fund its start‑up from the Department of Finance’s current budget, with future costs covered by the annual national budget.
Pending with the Committee on WAYS AND MEANS since 2025-07-29Rep. King Collantes - HB 6036· Filed Nov 17, 2025An Act Increasing the Income Tax Exemption Ceiling for Individual Taxpayers to Four Hundred Eighty Thousand Pesos (P480,000) Annually, Amending for the Purpose Section 24(A)(2)(A) and (B) of the National Internal Revenue Code of 1997, as Amended
The bill would raise the amount of annual income that is not taxed from ₱250,000 to ₱480,000, giving workers a larger tax‑free portion of their earnings.
Pending with the Committee on WAYS AND MEANS since 2025-11-19Rep. Iris Marie Demesa Montes - HB 8951· Filed Apr 22, 2026An Act Granting Tax Deductions to Qualified Parents and Legal Guardians of Children with Special Needs
The proposal would let parents or legal guardians of children with special needs deduct ₱50,000 from their taxable income if they spend the money on therapy, medical checks, tutoring, transport, or assistive devices, provided they pay more than half of the child’s support.
Pending with the Committee on WAYS AND MEANS since 2026-05-05Rep. Eric Go Yap - HB 4756· Filed Sep 23, 2025An Act Providing for Simplified Registration, Filing of Returns and Payment of Income and Percentage Taxes, and Providing for Tax Relief for Micro-Enterprises, Amending for the Purpose Sections 74, 128 and 236 of the National Internal Revenue Code, as Amended
The proposal would let very small businesses (fewer than ten employees) register online, pay taxes in four installments, and be exempt from income tax for three years, while also reducing how often they have to file returns.
Pending with the Committee on WAYS AND MEANS since 2025-09-25Rep. Jesus "Bong" C. Suntay - HB 6505· Filed Dec 1, 2025An Act Exempting from Tax All Donations, Grants, Endowments, or Contributions Used Actually, Directly, and Exclusively for Government's Youth and Sports Development Programs and Sports Competitions
The bill would remove taxes on any donation that is used only for government‑run youth and sports programs or for government‑sanctioned sports competitions, and would let donors deduct those contributions from their taxable income.
Pending with the Committee on WAYS AND MEANS since 2025-12-03Rep. Patrick Michael D. Vargas - HB 5119· Filed Oct 6, 2025An Act Abolishing the Imposition of Value-Added Tax (VAT) and Providing for Alternative Sources of Revenue, Amending for the Purpose the National Internal Revenue Code of 1997, as Amended, and for Other Purposes
The bill would eliminate the 12 % VAT on all goods and services and replace the lost revenue with higher excise taxes, new digital taxes, a wealth tax for the ultra‑rich, and stronger corporate tax enforcement.
Pending with the Committee on WAYS AND MEANS since 2025-10-08Rep. Francisco "Kiko" A. Barzaga - HB 1735· Filed Jul 10, 2025An Act Granting Economic Relief to All Working Filipinos, Amending for the Purpose Section 24 of the National Internal Revenue Code of 1997, as Amended
The bill proposes to lower income‑tax rates for many workers and to give self‑employed people an optional 8 % tax, aiming to ease the tax burden caused by rising prices.
Pending with the Committee on WAYS AND MEANS since 2025-07-30Rep. Ryan S. Recto - SB 118· Filed Jul 3, 2025National Tax Allotment Act
The National Tax Allotment Act would set a fixed share of national taxes for all local governments, define which taxes count toward that share, and require the money to be sent directly to them each quarter.
Pending in the committeeSen. Imee R. Marcos - HB 7167· Filed Jan 19, 2026An Act Imposing Excise Tax on Plastic Bags, Amending for the Purpose Section 288 and Adding a New Section 150-C in the National Internal Revenue Code of 1997, as Amended
The Plastic Bags Tax Act would charge PHP 100 per kilogram of plastic bags made or imported in the Philippines, raise the tax 4 % each year, and use the extra money to fund local environmental projects.
Pending with the Committee on WAYS AND MEANS since 2026-01-27Rep. Eduardo "Bro. Eddie" C. Villanueva - HB 9246· Filed May 13, 2026An Act Granting Tax Exemptions to All State Universities and Colleges, Amending for the Purpose Relevant Provisions of the National Internal Revenue Code and Other Laws
The bill would give all public universities and colleges in the Philippines full exemption from major taxes and would require any tax savings to be spent on improving education, research, student aid, and related services.
Pending with the Committee on WAYS AND MEANS since 2026-05-19Rep. Kenneth Paolo Tereng +1 - HB 6509· Filed Dec 1, 2025An Act Imposing Excise Tax on Single-Use Plastic Bags, Amending for the Purpose Section 288 and Adding a New Section 150-C in the National Internal Revenue Code of 1997, as Amended
The bill creates a PHP 100‑per‑kilogram excise tax on single‑use plastic bags, raises the tax 4 % each year, and directs the extra revenue to the environment agency for solid‑waste programs.
Pending with the Committee on WAYS AND MEANS since 2025-12-03Rep. Jesus "Jess" R. Marquez - SB 1825· Filed Feb 10, 2026Tax Free Importation of Medical Supplies and Equipment Act
The bill would remove customs duties and value‑added tax on medical supplies, equipment, spare parts and disaster‑relief donations that are given to the Department of Health, public hospitals or research institutions, provided the items have FDA clearance.
Pending in the committeeSen. Imee R. Marcos - HB 3502· Filed Aug 11, 2025An Act Granting Relief to Financially Distressed Employees by Providing Exemption from Taxes on Separation Pay, Backwages and Other Remuneration or Benefits of All Illegally Dismissed or Suspended Workers, Further Amending Section 32 (B)(6)(B) of the National Internal Revenue Code of the Philippines
The bill would exempt from tax the separation pay, back wages and other benefits that workers receive when they are illegally dismissed or suspended.
Pending with the Committee on WAYS AND MEANS since 2025-08-13Rep. Raymond Democrito C. Mendoza - HB 6568· Filed Dec 3, 2025An Act Abolishing the Imposition of Estate Tax, Amending for the Purpose the National Internal Revenue Code of 1997, as Amended, and for Other Purposes
The bill proposes to eliminate the estate tax in the Philippines, repealing the relevant sections of the National Internal Revenue Code and allowing heirs to transfer property without paying that tax.
Pending with the Committee on WAYS AND MEANS since 2025-12-09Rep. Jose Manuel F. Alba - HB 2271· Filed Jul 24, 2025An Act Promoting Business Growth and Recovery by Reducing the Cost of Business Compliance for Micro, Small and Medium Enterprises (Msmes), Amending for the Purpose the National Internal Revenue Code of 1997, as Amended
The bill would lower the tax on gross sales for qualifying small businesses from 8 % to 5 % and set standard withholding rates of 1 % for goods and 2 % for services, with rules to be issued within 30 days and the law taking effect 15 days after publication.
Pending with the Committee on WAYS AND MEANS since 2025-07-30Rep. Patrick Michael D. Vargas - HB 9383· Filed May 21, 2026An Act Increasing the Base Exemption for Personal Income Tax, Amending for the Purpose Section 24 of the National Internal Revenue Code of 1997, as Amended, and Instituting Automatic Indexation Based on the Consumer Price Index
The FAIR Tax Act would raise the income‑tax exemption to PHP 350,000 and set up a system that automatically updates tax brackets every three years using the consumer price index.
Pending with the Committee on WAYS AND MEANS since 2026-05-26Rep. Antonino III B. Roman - SB 230· Filed Jul 7, 2025Tax Relief to Micro, Small and Medium Enterprises
The proposal would give qualifying micro, small and medium businesses a three‑year break from paying income tax and let them deduct an extra 25 % of their labor costs from taxable income.
Pending in the committeeSen. Francis "Chiz" G. Escudero - HB 444· Filed Jun 30, 2025An Act Exempting from Income Taxation All Amounts Granted to Persons Rendering Election Service for Local and National Elections
The proposal would make the honoraria, travel allowance and other benefits that poll workers receive for serving in elections no longer subject to income tax.
Pending with the Committee on WAYS AND MEANS since 2025-07-29Rep. Antonio L. Tinio +1
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