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 - 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 - 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 - 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 - 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 - 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 - 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 - 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 - 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 - SB 977· Filed Aug 6, 2025Passive Income and Financial Intermediary Taxation Act
The PIFITA would replace many existing tax rates on interest, dividends and capital gains with a single 15 % rate, cut the number of tax brackets, and impose a 5 % gross‑receipts tax on banks and other financial intermediaries. It also removes the documentary stamp tax on non‑monetary transactions and adds a 2 % premium tax on life‑insurance products.
Pending in the committeeSen. Jinggoy Ejercito Estrada - SB 1450· Filed Oct 9, 2025Bawas, Buwis, Ginhawa Para Sa Pilipino Act
The bill proposes to eliminate the 12 % value‑added tax on goods and services and replace it with other taxes such as excise duties, digital levies, windfall profit taxes and a more progressive income‑tax system.
Pending in the committeeSen. Robinhood Padilla - SB 267· Filed Jul 8, 2025Increasing the Income Tax Exemption Ceiling for Individual Taxpayers
The bill would raise the annual tax‑free income limit for individuals from ₱250,000 to ₱480,000 and adjust the tax brackets accordingly.
Pending in the committeeSen. Bam Aquino - SB 56· Filed Jul 2, 2025Granting Increase in Take-Home Pay for All Working Filipinos Act (Ginhawa)
The GINHAWA bill proposes several tax changes—higher personal exemption, larger bonus exemption, and tax‑free overtime and other pay for low‑wage workers—to raise workers’ take‑home pay and ease the cost‑of‑living pressure.
Pending in the committeeSen. Win T. Gatchalian - SB 483· Filed Jul 14, 2025Documentary Stamp Tax
The bill would stop the government from charging documentary stamp tax on paperwork that shows a person has pledged personal property as security for a loan of up to ₱10,000.
Pending in the committeeSen. Francis "Chiz" G. Escudero - SB 347· Filed Jul 10, 2025Tax-Free Importation of Medical Devices and Equipment Act
The bill would waive customs duties and VAT on imported medical devices and equipment for five years to make health care cheaper.
Pending in the committeeSen. Pia S. Cayetano - SB 2111· Filed May 6, 2026VAT Exemption on Power Charges Act
The bill proposes to stop applying the 12% value‑added tax to certain fees that are passed through on electricity bills—specifically system loss, universal, and cross‑subsidy charges—so that only the actual cost of electricity is taxed.
Pending in the committeeSen. Imee R. Marcos - SB 1608· Filed Dec 15, 2025Plastic Bags Tax Act
The bill creates a ₱100‑per‑kilogram excise tax on plastic bags, raises the tax 4 % each year, and directs the money to DENR programs that implement solid‑waste management (RA 9003) in municipalities.
Pending in the committeeSen. Joel Villanueva - SB 1627· Filed Dec 17, 2025Estate Tax Repeal Act
The bill would eliminate the estate tax, letting heirs inherit property without paying that tax.
Pending in the committeeSen. Jinggoy Ejercito Estrada - SB 1354· Filed Sep 8, 2025Rationalizing the Withholding Tax Rate on Refined Petroleum Products
The proposal lowers the withholding tax on refined fuel sales to a maximum of 0.1% to help oil firms improve cash flow and potentially lower fuel prices for consumers.
Pending in the committeeSen. Bam Aquino - SB 1851· Filed Feb 12, 2026Differentiated Value-Added Tax Rates Act
The proposal lowers the standard VAT from 12 % to 10 % for most purchases, but keeps a 12 % rate on items considered non‑essential, luxury, or harmful to the environment.
Pending in the committeeSen. Loren B. Legarda - SB 1522· Filed Nov 12, 2025Automatic Suspension of Excise Taxes on Petroleum Products
The bill would let the President temporarily stop or lower fuel excise taxes on gasoline and diesel when world oil prices rise sharply, and restore them when prices fall.
Consolidated/substituted in the committee reportSen. Manuel "Lito" M. Lapid - SB 865· Filed Aug 4, 2025Singie-Use Plastic Bags Tax Act
The bill creates a PHP100‑per‑kilogram excise tax on single‑use plastic bags, raises the tax 4 % each year, and directs the money to the DENR for solid‑waste programs.
Pending in the committeeSen. Jinggoy Ejercito Estrada - SB 1089· Filed Aug 7, 2025Income Tax Incentive for Petroleum Service Contractors Act
The bill would make the Philippine government pay the income‑tax bills of companies that operate under petroleum service contracts, using the portion of revenue that already belongs to the government.
Pending in the committeeSen. Win T. Gatchalian - SB 2047· Filed Apr 16, 2026VAT Reduction Act
The bill proposes to lower the national value‑added tax from 12 % to 10 % on sales of goods, imports, and services.
Pending in the committeeSen. Bam Aquino - SB 2005· Filed Mar 19, 2026Increasing Income Tax Exemption Thresholds and the Tax-Exempt Ceiling for De Minimis Benefits
The proposal raises the personal‑income‑tax exemption from ₱250,000 to ₱500,000 and lifts the non‑taxable limit for employee de minimis benefits from ₱90,000 to ₱200,000.
Pending in the committeeSen. Imee R. Marcos - SB 61· Filed Jul 3, 2025Amending the Nirc (Exempting Electricity Sales from VAT)
The bill would remove the 12 % VAT on electricity sold by power generators, transmitters, distributors and cooperatives, aiming to lower electricity bills for households and businesses.
Pending in the committeeSen. Rodante D. Marcoleta - SB 59· Filed Jul 2, 2025Amending the Nirc (Tax Reform for the Financial Sector)
The bill rewrites how banks, other financial firms, insurance and similar companies are taxed, adds a 5 % tax on their total receipts, sets a 2 % premium tax on life‑insurance products, and changes many documentary stamp taxes.
Pending in the committeeSen. Win T. Gatchalian - SB 1334· Filed Sep 2, 2025Full Tax Benefits to Government Purchases During a State of Calamity
The bill would let national and local government agencies buy food, medicines, medical supplies, clothing and hygiene kits for disaster relief without paying VAT or customs duties, but only after the President declares a state of calamity.
Pending in the committeeSen. Imee R. Marcos - SB 266· Filed Jul 8, 2025Price of Electricity
The proposal would remove the 12 % value‑added tax on electricity sold by power generators, transmission and distribution firms and electric cooperatives, aiming to lower the price consumers pay.
Pending in the committeeSen. Bam Aquino - SB 265· Filed Jul 8, 2025Abolition of Excise Tax on Petroleum Products
The bill would eliminate the excise tax on diesel, kerosene, LPG, fuel oil and unleaded gasoline, remove the related tax rules, and take effect 15 days after publication.
Consolidated/substituted in the committee reportSen. Bam Aquino - SB 2038· Filed Apr 13, 2026General Tax Amnesty Act of 2026
The law offers a one‑time chance for anyone with unpaid taxes for 2024 or earlier to clear their debt by paying a reduced amount based on their assets or net worth.
Pending in the committeeSen. Erwin T. Tulfo - SB 1963· Filed Mar 11, 2026VAT Treatment of Socialized Electricity Subsidies and Statutory Charges
The bill would stop applying value‑added tax to the amounts that utilities collect on behalf of the government, such as lifeline and senior‑citizen subsidies, because those funds are not the utilities’ income.
Pending in the committeeSen. Loren B. Legarda - SB 1456· Filed Oct 20, 2025Single-Use Plastic Bags Act
The bill creates a PHP 150‑per‑kilogram excise tax on single‑use plastic bags, raises the tax 4 % each year from 2028, and directs the extra revenue to the environment agency for solid‑waste programs. Rules must be issued within 60 days, and non‑payment can lead to fines or imprisonment.
Pending in the committeeSen. Erwin T. Tulfo - SB 231· Filed Jul 7, 2025Reducing the Cost of Business Compliance for Micro, Small and Medium Enterprises (Msmes)
The proposal lowers the optional gross‑sales tax for qualifying small businesses from 8 % to 5 % and sets simple 1 % and 2 % withholding rates for purchases of goods and services, aiming to cut the tax burden on MSMEs.
Pending in the committeeSen. Francis "Chiz" G. Escudero - SB 784· Filed Aug 4, 2025Condonation of Unpaid Obligations on the Power Consumption
The bill would wipe out all unpaid bills that Olongapo City’s Public Utilities Department owes to the power‑sector corporation PSALM, including taxes, rate adjustments, currency adjustments and other charges.
Pending in the committeeSen. Francis "Chiz" G. Escudero - SB 496· Filed Jul 14, 2025Exempting Electricity Sales from Value-Added Tax
The bill would remove the 12 % value‑added tax on electricity sold by power generators, transmitters, distributors and electric cooperatives, aiming to lower electricity costs for households and businesses.
Pending in the committeeSen. Francis "Chiz" G. Escudero - SB 1327· Filed Sep 2, 2025Tax Amnesty Act
The bill lengthens the window for filing an estate‑tax amnesty until 14 June 2027, hoping to raise more revenue and ease the tax burden on families dealing with a death.
Pending in the committeeSen. Mark A. Villar - SB 2022· Filed Apr 6, 2026National Emergency Tax Relief and Consumer Protection Act
The bill would temporarily remove VAT on essential foods and cut petroleum excise taxes by half for three months whenever the President declares a national emergency or calamity.
Pending in the committeeSen. Imee R. Marcos - SB 88· Filed Jul 3, 2025Amending Pd No. 1183 (Travel Tax)
The proposal would stop charging the travel tax to passengers who fly in economy class, but would keep the tax for those in business class or higher.
Pending in the committeeSen. Raffy T. Tulfo - SB 1472· Filed Nov 3, 2025Single-Use Plastic Bags Tax Act
The bill would tax each kilogram of single‑use plastic bag at PHP 20, raise the tax by 4 % each year, and use the money to fund local solid‑waste programs.
Pending in the committeeSen. Raffy T. Tulfo - SB 1648· Filed Dec 18, 2025Additional Travel Tax Exemption Act
The bill would let travel vloggers who are officially accredited by the Department of Tourism travel without paying the travel tax.
Pending in the committeeSen. Manuel "Lito" M. Lapid - SB 1923· Filed Mar 3, 2026Granting the President the Power to Suspend the Excise Tax on Petroleum Products
The bill would let the President temporarily stop the fuel excise tax when a national emergency or a severe global economic shock occurs, especially if oil prices stay above $80 per barrel for three months.
Consolidated/substituted in the committee reportSen. Bam Aquino - SB 1982· Filed Mar 16, 2026Automatic Suspension or Reduction of Excise Tax on Petroleum Products
The bill lets the President, after advice from the DBCC and the Energy Secretary, temporarily stop or cut the fuel excise tax if the average Dubai crude price (MOPS) is $80 per barrel or higher. Each suspension can last up to three months, cannot add up to more than one year, and must be reported to Congress within 15 days, with monthly data from oil firms.
Approved by the president of the philippinesSen. Jv Ejercito - SB 1935· Filed Mar 5, 2026Automatic Suspension of Value-Added Tax and Excise Taxes on Fuel
The bill would automatically stop the 12 % VAT and existing excise taxes on fuel whenever the global Dubai crude price hits USD 80 per barrel, lowering pump prices during oil‑price spikes.
Consolidated/substituted in the committee reportSen. Erwin T. Tulfo - SB 1740· Filed Feb 2, 2026Further Extending the Period of Availment of the Estate Tax Amnesty
The bill would let families whose relative died on or before 31 Dec 2024 apply for estate‑tax amnesty up to 31 Dec 2028, pay in installments, and receive full immunity from tax and related penalties if they comply.
Pending in the committeeSen. Francis "Kiko" N. Pangilinan - SB 341· Filed Jul 9, 2025Exempting Menstrual Products from Value Added Tax
The bill would remove the value‑added tax on sanitary napkins, tampons, panty liners, menstrual cups, menstrual underwear and similar items by amending the tax code.
Pending in the committeeSen. Pia S. Cayetano
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