Legislative Tracker Tax Packages

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5 reports

Passive Income and Financial Intermediary Taxation Act (PIFITA)

Also known as the Passive Income and Financial Intermediary Taxation Act (PIFITA), this measure aims to rationalize the tax structure of the financial sector.

Tax Relief on Basic Goods

Measures filed in the 20th Congress seek to lower the price of oil and other petroleum products by removing its excise tax and exempting basic necessities from the 12 percent value-added tax (VAT).

Imposing Excise Tax On Single-Use Plastic Bags

Several measures have been filed in the 20th Congress on imposing an excise tax of around PHP 100.00 to 150.00 on single-use plastic bags. During the previous Congress, a similar measure advanced until third reading in the House of Representatives., but remained stalled and pending in the Senate.

Adjusting The Payment And Remittances Of Taxes To The Government Of All Special Economic Zones

This measure aims to adjust the payment and remittance of taxes of businesses operating in special economic zones, where a total of nine percent of the gross income of the said business will be remitted to the government.

Temporary Tax Relief To Single Proprietorship, Cooperatives, Partnerships Or Corporations Classified As Micro, Small And Medium Enterprises

This measure aims to provide tax reliefs to micro, small, and medium enterprises (MSMEs) to assist the businesses’ growth (e.g., expanding operations, hiring more workers, developing new products and services).