Senate Resolution No. 127, 10th Congress of the Republic

Full Title
Resolution concurring in the ratification of the convention between the Republic of the Philippines and the Republic of Hungary for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 6 Feb. 1998
Short Title
Treaties, etc. Hungary, 1998 Feb. 6
Issuance Category
Legislative Issuance Type
Date of Approval
June 2, 1998

Senate Resolution No. 52

Full Title
Resolution concurring in the ratification of the Agreement for the Avoidance of Double Taxation and the Prevention of FIiscal Evasion with Respect to Taxes on Income between the Republic of the Philippines and Romania, 11 Sept. 1996
Short Title
Treaties, etc. Romania, 1996 Sept. 11
Issuance Category
Legislative Issuance Type

Senate Resolution No. 786, s. 1981

Full Title
Agreement between the Government of the Republic of Indonesia and the Government of the Republic of the Philippines for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Done at Manila, 18 June 1981.
Short Title
Treaties etc. Indonesia, 1981 June 18
Issuance Category
Legislative Issuance Type

Senate Resolution No. 90, s. 1948

Full Title
Agreement between the UNICEF and the Government of the Philippines concerning the activities of the UNICEF in the Philippines. Signed at Paris, November 20, 1948.
Short Title
Treaties, etc. United Nations International Chilren's Emergency Fund,
Issuance Category
Legislative Issuance Type

Philippine Treaty Series No. 776

Full Title
Convention between the Government of the Republic of the Philippines and the Government of the Republic of Italy for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion. Signed at Rome, 5 December 1980.
Treaty Agreement Type
Philippine Treaty Series No.
776
Title in Philippine Treaties 1946-2010
ITALY Avoidance of Double Taxation Convention signed at Rome 5 December 1980; With additional protocol; Ratified by the Philippines 28 November 1983; Entered into force 15 June 1990.

Philippine Treaty Series No. 761

Full Title
Convention between the Government of the Republic of the Philippines and the Government of New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Signed in Manila on 29 April 1980.
Treaty Agreement Type
Philippine Treaty Series No.
761
UN Treaties Registration Number
21307
Title in Philippine Treaties 1946-2010
NEW ZEALAND Avoidance of Double Taxation and Prevention of Fiscal Evasion With Respect to Taxes on Income Convention signed in Manila 29 April1980; With protocol; Ratified by the Philippines 13 April1981 Entered into force 14 May 1981.

Philippine Treaty Series No. 754

Full Title
Convention between the Government of the Republic of the Philippines and the Government of the Islamic Republic of Pakistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Signed in Manila on 22 February 1980.
Treaty Agreement Type
Philippine Treaty Series No.
754
Title in Philippine Treaties 1946-2010
PAKISTAN Avoidance of Double Taxation and Prevention of Fiscal Evasion With Respect to Taxes on Income Convention signed in Manila 22 February 1980; Ratified by the Philippines 31 May 1981; Entered into force 24 July 1981.

Philippine Treaty Series No. 753

Full Title
Convention between the Republic of the Philippines and Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Signed in Tokyo on 13 February 1980.
Treaty Agreement Type
Philippine Treaty Series No.
753
UN Treaties Registration Number
20980
Title in Philippine Treaties 1946-2010
JAPAN Avoidance of Double Taxation and Prevention of Fiscal Evasion With Respect to Taxes on Income Convention signed in Tokyo 13 February 1980; With Protocol; Ratified by the Philippines 17 May 1980; Entered into force 20 July 1980.

Philippine Treaty Series No. 738

Full Title
Agreement between the Government of the Philippines and the Government of Australia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Signed in Manila oN 11 May 1979.
Treaty Agreement Type
Philippine Treaty Series No.
738
UN Treaties Registration Number
19635
Title in Philippine Treaties 1946-2010
AUSTRALIA Avoidance of Double Taxation and Prevention of Fiscal Evasion With Respect to Taxes on Income Agreement signed in Manila 11 May 1979; Entered into force 17 June 1980.

Philippine Treaty Series No. 718

Full Title
Convention between the Government of the Republic of the Philippines and the Republic of Finland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Signed in Manila, October 13, 1978.
Treaty Agreement Type
Philippine Treaty Series No.
718
Title in Philippine Treaties 1946-2010
CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF THE PHILIPPINES AND THE REPUBLIC OF FINLAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVATION WITH RESPECT TO TAXES ON INCOME. Signed in Manila, October 13, 1978.

Philippine Treaty Series No. 699

Full Title
Convention between the Republic of the Philippines and the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Signed in Manila, August 1, 1977.
Treaty Agreement Type
Philippine Treaty Series No.
699
UN Treaties Registration Number
18979
Title in Philippine Treaties 1946-2010
CONVENTION BETWEEN THE REPUBLIC OF THE PHILIPPINES AND THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME. Signed in Manila, August 1, 1977.

Philippine Treaty Series No. 687

Full Title
Agreement between the Republic of the Philippines and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Signed in Manila, October 2, 1976.
Treaty Agreement Type
Philippine Treaty Series No.
687
Title in Philippine Treaties 1946-2010
AGREEMENT BETWEEN THE REPUBLIC OF THE PHILIPPINES AND THE KINGDOM OF BELGIUM FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION

Philippine Treaty Series No. 686

Full Title
Convention between the Government of the Republic of the Philippines and the Government of the United States of America with respect to taxes on income. Signed in Manila, October 1, 1976.
Treaty Agreement Type
Philippine Treaty Series No.
686
Title in Philippine Treaties 1946-2010
CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF THE PHILIPPINES AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA WITH RESPECT TO TAXES ON INCOME. Signed in Manila, October 1, 1976.

Philippine Treaty Series No. 677

Full Title
Convention between the Government of the Republic of the Philippines and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains. Signed in London, June 10, 1976.
Treaty Agreement Type
Philippine Treaty Series No.
677
Title in Philippine Treaties 1946-2010
CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF THE PHILIPPINES AND THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS. Signed in London, June 10, 1976.

Philippine Treaty Series No. 671

Full Title
Convention between the Government of the Republic of the Philippines and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasio with respect to taxes on income. Signed in Manila, March 11, 1976.
Treaty Agreement Type
Philippine Treaty Series No.
671
Title in Philippine Treaties 1946-2010
CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF THE PHILIPPINES AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME. Signed in Manila, March 11, 1976.

Philippine Treaty Series No. 665

Full Title
Convention between the Government of the Republic of the Philippines and the Government of the French Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Treaty Agreement Type
Philippine Treaty Series No.
665
UN Treaties Registration Number
17184
Title in Philippine Treaties 1946-2010
CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF THE PHILIPPINES AND THE GOVERNMENT OF THE FRENCH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME. Signed in Kingston, January 9, 1976.

Executive Order No. 326

Full Title
Providing for the suspension of the requirements of EO no. 10 which mandates all government Financial Institutions to use income tax returns and financial statements duly filed with, and certified by the Bureau of Internal Revenue in evaluating the borrower's capacity to pay, provided that this suspension shall only be applicable to micro, cottage and small enterprises.
Issuance Category
Executive Issuance Type

Republic Act No. 10021

Full Title
AN ACT TO ALLOW THE EXCHANGE OF INFORMATION BY THE BUREAU OF INTERNAL REVENUE ON TAX MATTERS PURSUANT TO INTERNATIONALLY-AGREED TAX STANDARDS, AMENDING SECTIONS 6(F), 71 AND 270 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Issuance Category
Legislative Issuance Type
Date of Approval
March 5, 2010

Republic Act No. 10653

Full Title
AN ACT ADJUSTING THE 13TH MONTH PAY AND OTHER BENEFITS CEILING EXCLUDED FROM THE COMPUTATION OF GROSS INCOME FOR PURPOSES OF INCOME TAXATION, AMENDING FOR THE PURPOSE SECTION 32 (B), CHAPTER VI OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED
Issuance Category
Legislative Issuance Type
Date of Approval
February 12, 2015

Republic Act No. 10963

Full Title
AN ACT AMENDING SECTIONS 5,6, 24,25, 27, 31, 32, 33, 34, 51, 52, 56, 57, 58, 74, 79, 84, 86, 90, 91, 97, 99, 100, 101, 106, 107,108,109,110,112,114,116,127,12S, 129, 145, 148,149,151,155,171,174,175,177,178,179,180, 181, 182, 183,186,188,189,190,191,192, 193,194,195, 196, 197,232, 236,237,249, 254, 264,269, AND 288; CREATING NEW SECTIONS 51-A, 148-A, 150-A, 150-B, 237-A, 264-A, 264-B, AND 265-A; AND REPEALING SECTIONS 35,62, AND 89; ALL UNDER REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES.
Short Title
Tax Reform for Acceleration and Inclusion (TRAIN)
Issuance Category
Legislative Issuance Type
Date of Approval
December 19, 2017

Republic Act No. 11213

Full Title
AN ACT ENHANCING REVENUE ADMINISTRATION AND COLLECTION BY GRANTING AN AMNESTY ON ALL UNPAID INTERNAL REVENUE TAXES IMPOSED BY THE NATIONAL GOVERNMENT FOR TAXABLE YEAR 2017 AND PRIOR YEARS WITH RESPECT TO ESTATE TAX, OTHER INTERNAL REVENUE TAXES, AND TAX ON DELIQUENCIES.
Short Title
TAX AMNESTY ACT
Issuance Category
Legislative Issuance Type
Date of Approval
February 14, 2019

Republic Act No. 210

Full Title
AN ACT EXEMPTING OFFICERS AND ENLISTED MEN OF THE ARMY OF THE PHILIPPINES WHO SERVED IN THE ARMED FORCES OF THE UNITED STATES FROM THE PAYMENT OF INCOME TAX ON THEIR COMPENSATION, INSURANCE, AND MAINTENANCE AND SUPPORT ALLOWANCES EARNED BY VIRTUE OF SUCH SERVICE CORRESPONDING TO THE TAXABLE YEARS NINETEEN HUNDRED AND FORTY-TWO TO NINETEEN HUNDRED AND FORTY-FIVE, INCLUSIVE, AND PROVIDING FOR THE REFUND OF TAXES HERETOFORE COLLECTED ON INCOME SO EARNED
Issuance Category
Legislative Issuance Type
Date of Approval
June 1, 1948

Republic Act No. 590

Full Title
AN ACT TO AMEND CERTAIN SECTIONS OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-SIX, AS AMENDED, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE, AND TO ADD TO TITLE II THEREOF A SUPPLEMENT PROVIDING FOR THE WITHOLDING OF THE INCOME TAX ON WAGES, AND FOR OTHER PURPOSES.
Issuance Category
Legislative Issuance Type
Date of Approval
September 22, 1950

Republic Act No. 600

Full Title
AN ACT TO PRESCRIBE A GRADUATED SCALE FOR THE INCOME TAX ON CORPORATIONS BY AMENDING SECTIONS TWENTY-FOUR AND FIFTY-FOUR OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-SIX, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES.
Issuance Category
Legislative Issuance Type
Date of Approval
March 28, 1951

Republic Act No. 7167

Full Title
AN ACT ADJUSTING THE BASIC PERSONAL AND ADDITIONAL EXEMPTIONS ALLOWABLE TO INDIVIDUALS FOR INCOME TAX PURPOSES TO THE POVERTY THRESHOLD LEVEL, AMENDING FOR THE PURPOSE SECTION 29, PARAGRAPH (L), ITEMS (1) AND (2)(A), OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES.
Issuance Category
Legislative Issuance Type
Date of Approval
December 18, 1991

Republic Act No. 7496

Full Title
AN ACT ADOPTING THE SIMPLIFIED NET INCOME TAXATION SCHEME FOR THE SELF-EMPLOYED AND PROFESSIONALS ENGAGED IN THE PRACTICE OF THEIR PROFESSION, AMENDING SECTIONS 21 AND 29 OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED.
Issuance Category
Legislative Issuance Type
Date of Approval
May 14, 1992

Republic Act No. 9504

Full Title
AN ACT AMENDING SECTIONS 22, 24, 34, 35, 51, AND 79 OF REPUBLIC ACT NO. 8424, AS AMENDED, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997
Issuance Category
Legislative Issuance Type
Date of Approval
June 17, 2008

Senate Resolution No. 051, s. 1996

Full Title
Resolution concurring in the ratification of the Convention between the Government of the Republic of the Philippines and the Government of the State of Israel for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Short Title
Treaties, etc. 1996 Sept. 11
Issuance Category
Legislative Issuance Type

Senate Resolution No. 053, s. 1996

Full Title
Resolution concurring in the ratification of the convention between the government of the Republic of the Philippines and the Government of the Russian Federation for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Short Title
Senate Resolution, etc.1996 Sept. 11
Issuance Category
Legislative Issuance Type

Senate Resolution No. 054, s. 1996

Full Title
Resolution concurring in the ratification of the Convention between the Republic of the Philippines and the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Short Title
Senate Resolution, etc.1996 Sept. 11
Issuance Category
Legislative Issuance Type

Senate Resolution No. 054, s. 2006

Full Title
Resolution expressing the deep sympathy and highest respect of the Senate of the Philippines on the demise of the Honorable Robert Z. Barbers, former Senator, Congressman, Cabinet Secretary, and ranking officer of the National Bureau of Investigation and the Western Police District
Short Title
Senate Resolution, etc. 2006 Jan. 16
Issuance Category
Legislative Issuance Type

Senate Resolution No. 055, s. 1996

Full Title
Resolution concurring in the ratification of the Convention between the Republic of the Philippines and Poland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, 11 Sept. 1996.
Short Title
Treaties, etc. Poland, 1996 Sept. 11
Issuance Category
Legislative Issuance Type

Senate Resolution No. 107, s. 2015

Full Title
Resolution concurring in the ratification of the Agreement between the Republic of the Philippines and the Republic of Turkey for the avioidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Short Title
Senate Resolution, etc. 2015 Dec. 14
Issuance Category
Legislative Issuance Type

Senate Resolution No. 108, s. 2015

Full Title
Resolution concurring in the ratification of the Protocol amending the Convention between the Republic of the Philippines and the Italian Republic for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion, signed at Rome, on 5th December, 1980
Short Title
Senate Resolution, etc. 2015 Dec. 14
Issuance Category
Legislative Issuance Type

Senate Resolution No. 687, s. 1976

Full Title
Agreement between the Republic of the Philippines and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Signed in Manila, October 2, 1976.
Short Title
Treaties, etc. Belgium, 1976 Oct. 2
Issuance Category
Legislative Issuance Type

Senate Resolution No. 718, s. 1978

Full Title
Convention between the Government of the Republic of the Philippines and the Republic of Finland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on inconme. Signed in Manila, October 13, 1978.
Short Title
Treaties, etc. Finland, 1978 Oct. 13
Issuance Category
Legislative Issuance Type

Senate Resolution No. 754, s. 1980

Full Title
Convention between the Government of the Republic of the Philippines and the Government of the Islamic Republic of Pakistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Signed in Manila on 22 February 1980.
Short Title
[Treaties etc. Pakistan, 1980 Feb. 22]
Issuance Category
Legislative Issuance Type