RA 10963: Tax Reform for Acceleration and Inclusion (TRAIN)
Republic of the Philippines
Congress of the Philippines
Metro Manila
Seventeenth Congress
Second Regular Session
Begun and held in Metro Manila, on Monday, the twenty-sixth day of July, two thousand twenty-one.
[REPUBLIC ACT NO. 11591]
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, 128, 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 REVENU CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:
Approved,
| (Sgd.) PANTALEON D. ALVAREZ Speaker of the House of Representatives | (Sgd.) AQUILINO “KOKO” PIMENTEL III President of the Senate |
This Act was passed by the House of Representatives as House Bill No. 10261 and adopted by the Senate of the Philippines as an amendment to Senate Bill No. 2408 on September 27, 2021.
| (Sgd.) CESAR STRAIT PAREJA Secretary General, House of Representatives | (Sgd.) LUTGARDO B. BARBO Secretary of the Senate |
Approved: December 19, 2017
(Sgd.) RODRIGO ROA DUTERTE
President of the Philippines
RESOURCES:
• [PDF] Republic Act No. 10963, December 19, 2017
