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Buwis na Value Added Tax (VAT)

Buwis 101 

Nagsimula ang Value Added Tax (VAT) sa Pilipinas noong January 1, 1988 dahil sa Executive Order No. 273, ADOPTING A VALUE-ADDED TAX, AMENDING FOR THIS PURPOSE CERTAIN PROVISIONS OF THE NATIONAL INTERNAL REVENUE CODE, AND FOR OTHER PURPOSES, ni dating pangulong Corazon C. Aquino na isinulat niya noong July 25, 1987.  Ayon sa kanyang utos, lahat ng mga pangungunahing bilihin ay magkakaroon ng 10% VAT o buwis.

Ngunit ang 10% VAT ay naging 12% dahil sa pagpapatupad ng batas na Republic Act No. 9337, AN ACT AMENDING SECTIONS 27, 28, 34, 106, 107, 108, 109, 110, 111, 112, 113, 114, 116, 117, 119, 121, 148, 151, 236, 237 AND 288 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES, noong January 1, 2006 .  Ang nasabing batas ay isinulat at isinulong ni Senator Ralph G. Recto noong July 26, 2004 na naging batas noong May 11, 2005.

value-added-tax
Authors of the Value Added Tax (VAT) in the Philippines.
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