Article 89p. 89

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

(z) Section 7(c) and (f), insofar as VAT exemption is

concerned,

of

R.A.

9138 or An Act Establishing the

Guimaras State College;

(aa)

Section

7(c),

insofar

as

VAT

exemption

is

concerned, of R.A. 9141 or An Act Converting the Negros

Occidental Agricultural College into State College to be

known as the Negros State College of Agricultural; n

(bb)

Section

16,

insofar

as

VAT

exemption

is

concerned, of R.A. 9497 or The Civil Aviation Authority Act

of 2008;

(cc) Section 25(b) and (c), insofar as VAT exemption is

concerned,

and

(d),

insofar

as

VAT

zero-rating

is

concerned,

of

R.A.

9500

or

the

University

of

the

Philippines Charter of 2008;

(dd) Section 20(b) n and (c), insofar as VAT exemption

concerned,

and

(d)

insofar

as

VAT

zero-rating

is

concerned, of R.A. 9519 or An Act Converting Mindanao

Polytechnic State College into a State University to be

Known

as

the

Mindanao

University

of

Science and

Technology;

(ee)

Section

17(c),

insofar

as

VAT

exemption

is

concerned, of R.A. 3591, otherwise known as the PDIC

Charter, as amended by Section 8 of R.A. 9576, otherwise

known

as An Act Increasing the Maximum Deposit

Insurance Coverage, and in Connection Therewith, to

Strengthen the Regulatory and Administrative Authority,

and

Financial

Capability

of

the

Philippine

Deposit

Insurance Corporation (PDIC), Amending for this Purpose

Republic Act Numbered Three Thousand Five Hundred

Ninety-One, as Amended, Otherwise Known as the PDIC

Charter, and for Other Purposes;

(ff) Sections 2 and 19, insofar as VAT exemption is

concerned, of R.A. 9679 or An Act Further Strengthening

the Home Development Mutual Fund, and for Other

Purposes;

(gg)

Section

23,

insofar

as

VAT

exemption

is

concerned of the National Historical Commission of the

Philippines, of R.A. 10086, or the Strengthening Peoples'

Nationalism Through Philippine History Act;

(hh) Section 7(b) and (c), insofar as VAT exemption is

concerned,

and

(d),

insofar

as

VAT

zero-rating

is

concerned,

of

R.A.

9647

or

the

Philippine

Normal

University Modernization Act of 2009;

(ii) Section 17, insofar as VAT exemption is concerned,

of R.A. 7898, as amended by R.A. 10349, Establishing the

Revised

AFP

Modernization

Program

and

for

Other

Purposes;

(jj) Section 56, insofar as VAT exemption is concerned,

of

R.A.

10801

or

the

Overseas

Workers

Welfare

Administration Act;

(kk) Section 9(e)(2) and (j), with respect to VAT, of R.A.

7900 or the High-Value Crops Development Act of 1995;

(ll)

Section

24(e)

of

R.A.

10068

or

the

Organic

Agriculture Act of 2010;

(mm) Section 14(b), with respect to VAT, R.A. 7308 or

the Seed Industry Development Act of 1992;

(nn) Section 35 (b) and (c), n with respect to VAT, of

R.A. 8550 or The Philippine Fisheries Code of 1998;

(oo) Section 13, second paragraph, with respect to

VAT,

of

R.A.

10817

or

the

Philippine

Halal

Export

Development and Promotion Act of 2016;

(pp) Section 9(3), (4), and (8), with respect to VAT, of

R.A. 8479 or the Downstream Oil Industry Deregulation

Act of 1998;

(qq) Section 6(c) and (d), with respect to VAT, of R.A.

7103 or the Iron and Steel Industry Act;

(rr) Section 10, with respect to VAT, of R.A. 7718 or An

Act Amending R.A. No. 6957;

(ss) Section 26(A)(3), n with respect to VAT, of R.A. 9275

or the Philippine Clean Water Act of 2004;

(tt)

Section

20(d)(3)

of

R.A.

7279

or

the

Urban

Development and Housing Act of 1992;

(uu)

Section

20(d)(3)

of

R.A.

10884

or

An

Act

Strengthening

the

Balanced

Housing

Development

Program,

Amending

for

the

Purpose

R.A.

7279,

as

Amended, Otherwise Known as the Urban Development

and Housing Act of 1992;

(vv) Section 14, with respect to VAT, of R.A. 8423 or the

Traditional and Alternative Medicine Act (TAMA) of 1997;

(ww) Section 22(b) of R.A. 10747 or the Rare Diseases

Act n of the Philippines;

(xx) Section 45(a), (b), and (c), with respect to VAT, of

R.A. 9003 or the Ecological Solid Waste Management Act

of 2000;

(yy) Section 5(b), with respect to VAT, of R.A. 10771 or

the Philippine Green Jobs Act of 2016;

(zz) Section 6, with respect to VAT, of R.A. 7459 or the

Inventors

and

Invention

n

Incentives

Act

of

the

Philippines;

(aaa)

Section

24,

insofar

as

VAT

exemption

of

foundations for scientific advancements is concerned, of

R.A. 2067, as amended, or the Science Act of 1958; and

(bbb) Section 9, with respect to VAT, of R.A. 9511 or the

National Grid Corporation of the Philippines Act.

Provided ,

That

the

VAT

obligations

of

government-owned and -controlled corporations, state

universities

and

colleges,

and

other

government

instrumentalities

whose

VAT

exemption

has

been

repealed under this Act shall be chargeable to the Tax

Expenditure

Fund

(TEF)

provided

for

in the annual

General Appropriations Act: Provided, further , That VAT

exemption, VAT zero-rating, and VAT credit granted to

state universities and colleges on their purchases and

importations are hereby repealed and the transactions

affected herein are made subject to the VAT provisions of

Title IV of the NIRC , as amended.

Provided ,

That,

with

respect to income tax, the

following laws or provisions of laws are hereby repealed or

amended:

(a) Section 33(A) of R.A. 7277, as amended by R.A.

10754 or the Magna Carta for Persons with Disability;

(b) Section 22(B) of R.A. 10165 or the Foster Care Act of

2012;

(c) Section 4 of R.A. 1169 or An Act Providing for

Charity Sweepstakes, Horse Races and Lotteries:

"SEC. 4. Holding of sweepstakes. — The Office shall

hold

charity

horse

race

sweepstakes

under

such

regulations as shall be promulgated by the Board in

accordance with Republic Act Numbered Three hundred

and nine: Provided, however, That when the holding of a

sweepstakes race to determine prizes is impossible due

to war, public calamity, or other unforeseen or fortuitous

event or when there is no sufficient number of horses to

determine the major prizes, the Board of Directors may

determine

the

procedure

to

be

followed

in

the

distribution of prizes in the most just, equitable and

expeditious manner. The horse races and the sale of

tickets in the said sweepstakes shall be exempt from all

taxes, except that each ticket shall bear a twelve-centavo

internal revenue stamp. The tickets shall be printed by

the Government and shall be considered government

securities

for

the

purposes

of

penalizing forgery or

alteration."

(d) Section 5 of R.A. 8756 or An Act Providing for the

Terms,

Conditions

and

Licensing

Requirements

of

Regional

or

Area

Headquarters,

Regional

Operating

Headquarters, and Regional Warehouses of Multinational

Companies, Amending for the Purpose Certain Provisions

of Executive Order No. 226 or The Omnibus Investments

Code of 1987: Provided , That existing Regional or Area

Headquarters,

Regional

Operating Headquarters, and

Regional

Warehouses

of

Multinational

Companies

enjoying the preferential income tax rate at the time of

the effectivity of the TRAIN shall not be affected;

(e) Section 2 of P.D. 1354, s. 1978 or Imposing Final

Income Tax on Subcontractors and Alien Employees of

Service

Contractors

and

Subcontractors

Engaged

in

Petroleum

Operations

in

the

Philippines

under

Presidential

Decree

No.

87:

Provided ,

That

service

contractors and subcontractors enjoying the preferential

income tax rate at the time of the effectivity of the TRAIN

shall not be affected; and

(f) Section 7 of P.D. 1034, s. 1976, or Authorizing the

Establishment of an Offshore Banking System in the

Philippines:

Provided ,

That

service

contractors

and

subcontractors enjoying the preferential income tax rate

at the time of the effectivity of the TRAIN shall not be

affected.

(as amended by RA No 10963)

© Compiled by RGL

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