NIRC Amendments Up to 2016

Republ i cAct s:Amendment st oNI RC RA No. 10864

10'-4

106-5

105'8

105-1

1006

1001

10001

Title

Date Issued / Efectivity  +une 10, 016

An Act Defning Raw Sugar Or Raw Cane Sugar, Amending Section 109(A) And (F) O  !"e #ationa$ %nterna$ %nterna$ Re&enue Re&enue Code O 199', A Amended, And For Ot"er ur*oe An Act ./*anding t"e eneft and ri&i$egearc" 5, 01o eron wit" Diai$it2(3D) An Act Adu Aduting ting !"e 15t" ont" a2 And Feruar2 1, Ot"er eneft Cei$ing ./c$uded From !"e 01Com*utation O 7ro %ncome For ur*oe O %ncome !a/ation, Amending For !"e ur*oe Section 5(), C"a*ter i O !"e #ationa$ %nterna$ Re&enue Re&enue Code O 199', A Amended An Act Recogniing !"e rinci*$e O arc" ', 015 Reci*rocit2 A ai For !"e 7rant O %ncome !a/ ./em*tion ./em*ti on !o !o %nternationa$ %nt ernationa$ Carrier And Rationa$iing Ot"er !a/e %m*oed !"ereon 2 Amending Section 8(A)(5)(A), 109, 118 And 56 O !"e #ationa$ %nterna$ Re&enue Code (#%RC), A Amended, And For Ot"er ur*oe An Act Retructuring !"e ./cie !a/ On Decemer 19, A$co"o$ And !oacco roduct 2 Amending 01< +anuar2 Section 141, 14, 145, 144, 14-, 8, 151 01, 015 And 88 O Re*u$ic Act #o: 844: Ot"erwie ;nown A !"e #ationa$ %nterna$ Re&enue Re&en ue Code O 199', A Amended 2 Re*u$ic Act #o: 9554, And For Ot"er ur*oe An Act 7ranting %ncome !a/ ./em*tion ./em*ti on !o !o arc" 11, 010 =oca$ 3ater 3ater Ditrict 2 Amending Section '(C) O !"e #ationa$ %nterna$ Re&enue Re&enue Code (#%RC) O 199', A Amended, And Adding Section 89>A !o !"e Code, For !"e ur*oe An Act !o A$$ow !"e ./c"ange O %normationarc" 8, 010 2 !"e ureau O %nterna$ Re&enue O !a/ atter uruant !o %nternationa$$2>Agreed  !a/  ! a/ Standard, Standard, Amending Section Section 6(F), '1 And '0 O !"e #ationa$ %nterna$ Re&enue Code O 199', A Amended, And For Ot"er ur*oe An Act Reducing !"e !a/e On =ie %nuranceFeruar2 %nuranceFeruar2 5,

RA No. 10864

9648

9-04

9561

955'

9554

994

945

958

Title

Date Issued / Efectivity  +une 10, 016

An Act Defning Raw Sugar Or Raw Cane Sugar, Amending Section 109(A) And (F) O  !"e #ationa$ %nterna$ Re&enue Code O 199', A Amended, And For Ot"er ur*oe o$icie, Amending For !"i ur*oe Section010 15 And 185 O !"e #ationa$ %nterna$ Re&enue Code O 199', A Amended An Act ./em*ting From Documentar2 Stam* +une 50, 009  !a/ An2 Sa$e, arter Or ./c"ange O S"are O Stoc? =ited And !raded !"roug" !"e Stoc? ./c"ange, Furt"er Amending For !"e ur*oe Section 199 O !"e #ationa$ %nterna$ Re&enue Code O 199', A Amended 2 Re*u$ic Act #o: 945, And For Ot"er ur*oe An Act Amending Section , 4, 54, 5-, -1, +une 1', 008< And '9 O Re*u$ic Act #o: 844, A  +u$2 06, 008 Amended Ot"erwie ;nown A !"e #ationa$ %nterna$ Re&enue Code O 199' An Act Amending Section 110 () O !"e #o&emer 1, #ationa$ %nterna$ Re&enue Code O 199', A 006 Amended, And For Ot"er ur*oe An Act Amending Section ', 8, 54, 106, a2 4, 0010', 108, 109, 110, 111, 11, 115, 114, 116, 11', 119, 11, 148, 1-1, 56, 5' And 88 O !"e #ationa$ %nterna$ Re&enue Code O 199', A Amended, And For Ot"er ur*oe An Act %ncreaing !"e ./cie !a/ Rate Decemer 1, %m*oed On A$co"o$ And !oacco roduct, 004< +anuar2 Amending For !"e ur*oe Section 01, 00151,141, 14, 145, 144, 14- And 88 O  !"e #ationa$ %nterna$ Re&enue Code O 199', A Amended@ An Act Retoring !"e !a/ ./em*tion O A*ri$ 8, 004 O"ore an?ing Bnit (OBS) And Foreign Currenc2 De*oit Bnit (FCDBS), Amending For !"e ur*oe Section ' (D) And Section 8, aragra*" (A) (4) And (A) (') () O !"e #ationa$ %nterna$ Re&enue Code A Amended An Act Rationa$iing !"e ro&iion On !"e Feruar2 1', Documentar2 Stam* !a/ O !"e #ationa$ 004 %nterna$ Re&enue Code O 199', A Amended: And For Ot"er ur*oe An Act Amending Certain Section O !"e Feruar2 -, 004 #ationa$ %nterna$ Re&enue Code O 199', A

RA No. 10864

94

9010

8'61

844

Title

Date Issued / Efectivity  +une 10, 016

An Act Defning Raw Sugar Or Raw Cane Sugar, Amending Section 109(A) And (F) O  !"e #ationa$ %nterna$ Re&enue Code O 199', A Amended, And For Ot"er ur*oe Amended, 2 ./c$uding Se&era$ Ser&ice From !"e Co&erage O !"e at And Re> %m*oing !"e 7ro Recei*t !a/ On an? And #on>an? Financia$ %ntermediarie erorming uai>an?ing Function And Ot"er #on>an? Financia$ %ntermediarie eginning +anuar2 01, 004 An Act Rationa$iing !"e ./cie !a/ On Augut 9, 005 Automoi$e, Amending For !"e ur*oe !"e #ationa$ %nterna$ Re&enue Code O 199', And For Ot"er ur*oe: An Act !o Furt"er Deer !"e %m*oition O Feruar2 ',  !"e a$ue>Added !a/ On Certain Ser&ice, 001 Amending For !"e ur*oe Section - O Re*u$ic Act #o: 844, A Amended 2 Re*u$ic Act #o: 8'61 An Act %m*oing !"e a$ue>Added !a/ On Feruar2 16, Certain Ser&ice eginning +anuar2 1, 001, 000 Amending For !"e ur*oe Section - O Re*u$ic Act #o: 844 And For Ot"er ur*oe An Act Amending !"e #ationa$ %nterna$ Decemer 11, Re&enue Code (#%RC), A Amended, And For 199'< +anuar2 Ot"er ur*oe 01, 1998