TWENTIETH CONGRESS OF THE 
)
REPUBLIC OF THE PHILIPPINES 
)
First Regular Session 
)
SENATE 
S. B. No. 5 6
25 JiJL-2 P6:00
Introduced by SEN. WIN GATCHALIAN
AN ACT
AMENDING SECTIONS 24, 32, 33, 34, 53, 57, 109, 123, AND 236 OF 
REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL 
REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
EXPLANATORY NOTE
In 2024, the undersigned sponsored the bill which was later on enacted into law 
as Republic Act No. 12066, otherwise known as the "Corporate Recovery and Tax 
Incentives for Enterprises to Maximize Opportunities for Reinvigorating the Economy 
(CREATE MORE) Act", which seeks to enhance the competitiveness of the Philippines' 
incentive regime. While this measure ultimately aims to generate jobs for our 
countrymen, corporations are the direct beneficiaries of this law.
This GINHAWA bill seeks to strike a balance as it now turns its sights to the pillar 
of our economy - the working Filipinos.
The Filipinos are experiencing rising prices of essential commodities and 
unrestrained inflation growth coupled with market volatility and economic uncertainties. 
These circumstances put Filipinos in a tight position as they lose flexibility in adjusting 
their financial needs. Thus, in order to provide relief to the plight of the working Filipinos, 
there is a need to revamp the taxation of individuals.
This measure aims to increase the net take-home pay of working Filipinos to give 
them the financial space that they need to combat the upward movement of prices of 
essential commodities and improve the cost of living for every Filipino household.


To achieve this end, this measure proposes to increase the income tax exemption 
to the first PHP400,000 annual income, increase the cap of the tax-free bonuses to 
PHP150,000, remove the taxes on service charges received by service industry 
employees, waive the taxes on additional compensation received such as overtime pay, 
holiday pay, night shift differential pay, and hazard pay, and remove the taxes on 
honoraria and allowances of poll workers. In addition, this measure proposes the 
following reforms:
1. Lower the fringe benefit tax imposed on managerial and supervisory 
employees, who are resident citizens and resident aliens, from 35% to 
graduated income tax rates;
2. Exempt the insurance premiums paid by the employer for the account of the 
employee from fringe benefits tax;
3. Allow the additional deduction for micro taxpayer for labor expenses incurred 
by the said taxpayer;
4. Allow tax credits to entities granting discounts to persons with disability, senior 
citizens, and solo parents instead of allowing these expenses to be treated as 
tax deduction;
5. Extend the filing of tax returns during state of calamity or national emergency;
6. Exempt micro taxpayers from the requirement to withhold taxes;
7. Increase the VAT-exempt threshold from PHP 3 million to PHP 4 million;
8. Lower the taxes imposed on life and health insurance premiums from 12% VAT 
to 2% premiums tax; and
9. Remove the TIN requirement on members of cooperative in the application and 
renewal of the cooperatives' Certificate of Tax Exemption.
The working Filipinos have always carried the economy at their backs, it is time 
we lend them a hand and help them in their fight for better liyj
In view of the foregoing, urgent approval of this measure i /earnestly sought.
WIN GATCHAL


TWENTIETH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES )
First Regular Session 
)
25 JUL-2 P6:G0
SENATE
56
S.B. NO.
Introduced by Senator Win Gatchalian
AN ACT
AMENDING SECTIONS 24, 32, 33, 34, 53, 57, 109, 123, AND 236 OF 
REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE NATIONAL 
INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER
PURPOSES
Be it enacted by the Senate and the House of Representatives of the Philippines in 
Congress assembled:
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SECTION 1. Short Title. - This Act shall be known as the "Granting Increase
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in Take-Home Pay for All Working Filipinos Act (GINHAWA)."
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Sec. 2. Declaration of Policy. - It is the policy of the State to:
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a) Enhance the progressivity of the tax system through the
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rationalization of the Philippine internal revenue tax system, thereby
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promoting sustainable and inclusive economic growth; and
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b) Provide, as much as possible, an equitable relief to a greater number
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of taxpayers and their families in order to improve levels of disposable
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income and increase economic activity.
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Sec. 3. Section 24 of the National Internal Revenue Code of 1997, as
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amended, is hereby further amended to read as follows:
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"Sec. 24. Income Tax Rates. -


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(A) Rates of Income Tax on Individual Citizen and Individual 
Resident Alien of the Philippines. -
(1) XXX
(2) Rates of Tax on Taxable Income of Individuals. - The tax shall 
be computed in accordance with and at the rates established 
in the following schedule:
Ffa) Tax Schedule Effective January L 2018 until December 
31. 20227
Not over P250,000.................................. - 0%
Over--------- P250/000-----
n/i nr> non
—but-------- not------ —ever
1 ‘tUU/UUU.....................................
P250,000
IV^ V AV^V^ JJ UVV^I
W VL.I 
1
nonn r\r\r\
UUL
non nnn i
nco/n
VJ V V i
roUU/UUU....................................
GxccGG over P/I0Q,Q00
/O
Ul LI IL.
m nnn non
UUL
pi non
I lUL
I ?00/n
\JVL.I
r^,uuu/uuu......................
GXCCGG over P800,000
m nnn r\r\n
I ^U /o
IJI LI IL^
^/Vwl 
1
no nnn nnn
UUL
n/inn 000 i
1ILJL
LJVL-,1
nf fho
1 O^UUU/UUU............................... ..rfivu,uuu I1 
/u
no nnn nnn
r'? 41 n nnn 4
.r^/iiU,L;uu i
/O wl UIL 
wVL«l 1
fb'lTax Schedule Effective January
1. 2023 and


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onwards:
Not over P250/000........................................0%
Over P250/000 but not over P400,000.................15%
of the GXCGSS over P250/000
Over--------- P/l00/000--------- but--------- not--------- ever
P800,000.
■P22,500 + 20% of the
excess over P‘100,000
Over--------- PSOO.OOO--------- but-
-net-
—ever
P2,000,000.........................P102,500 f 25% of the
excess over P8QQ,Q0Q
Over---------P2/000,000--------- but--------net--------- ever
P8/000,000....................... P/102/500 + 30% of the
excess over P2/000/000
Over------ P8,000,000....................................................
P2,202,500 + 35% of the excess over P8,000,000]
NOT OVER P400/000......................................... 0%
OVER 
P400/000 
BUT 
NOT 
OVER
P650/000.................................. 15% OF THE
EXCESS OVER P400/000
OVER 
P650,000 
BUT 
NOT 
OVER
Pl/300/000................................ P37/500 + 20%
OF THE EXCESS OVER P650,000
OVER Pl/300/000 
BUT NOT OVER
P3/200/000.............................. P167/500 + 25%


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OF THE EXCESS OVER Pl/300/000
OVER P3/200/000 BUT NOT OVER
P12/800/000.........................  P642/500 + 30%
OF THE EXCESS OVER P3/200,000
OVER P12/800/000 ...................P3/522,500 +
35% OF THE EXCESS OVER P12/800/000
XXX
Provided, That minimum wage earners as defined in Section 22(HH) 
of this Code shall be exempt from the payment of income tax on their 
taxable income: Provided, further. That the holiday pay, overtime pay, 
night shift differential pay, [and] hazard pay, AND SHARE IN THE 
SERVICE CHARGES received by such minimum wage earners shall 
likewise be exempt from income tax. SERVICE CHARGES SHALL REFER 
TO THE ADDITIONAL PAY DISTRIBUTED AMONG EMPLOYEES AS 
PROVIDED UNDER PRESIDENTIAL DECREE NO. 442, SERIES OF 
1974, AS AMENDED, OTHERWISE KNOWN AS THE "LABOR CODE 
OF THE PHILIPPINES".
(b) Rate of Tax on Income of Purely Self-employed Individuals 
and/or Professionals Whose Gross Sales or Gross Receipts and 
Other Non-operating Income Does Not Exceed the Value-added Tax 
(VAT) Threshold as Provided in Section 109(BB). - Self-employed 
individuals and/or professionals shall have the option to avail of an 
eight percent (8%) tax on gross sales or gross receipts and other 
non-operating income in excess of [Two] FOUR hundred [fifty]


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thousand pesos [(PZBO.OOO)] (P400,000) in lieu of the graduated 
income tax rates under Subsection (A)(2)(a) of this Section and the 
percentage tax under Section 116 of this Code.
XXX
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Sec. 4. Section 32 of the National Internal Revenue Code of 1997, as
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amended, is hereby further amended to read as follows:
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"Sec. 32. Gross Income.-
(A) General Definition. - xxx
(B) Exclusions from Gross Income. - The following items shall not be 
included in gross income and shall be exempt from taxation under this 
Title:
(1) Life Insurance, -xxx
(2) Amount Received by Insured as Return of Premium, -xxx
(3) Gifts, Bequests, and Devises, -xxx
(4) Compensation for Injuries or Sickness, -xxx
(5) Income Exempt under Treaty, -xxx
(6) Retirement Benefits, Pensions, Gratuities, etc. -xxx
(7) Miscellaneous Items, -xxx
(a) Income Derived by Foreign Government -xxx
(b) Income Derived by the Government or its Political Subdivisions.
- X X X
(c) Prizes and Awards, -xxx
(d) Prizes and Awards in sports Competition, -xxx
(e) 13th Month Pay and Other Benefits. - Gross benefits received by


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officials and employees of public and private entities: Provided, 
however, That the total exclusion under this subparagraph shall not 
exceed [Ninety] ONE HUNDRED FIFTY thousand pesos 
[(P90,000)] (P150,000) which shall cover:
(i) XXX XXX
(ii) XXX XXX 
(Hi) XXX XXX 
(iv) XXX XXX
(V) ALL COMPENSATION, SUCH AS HONORARIA AND 
ALLOWANCES, SERVICE CREDITS, AND OTHER BENEFITS AS 
MAY BE GRANTED TO PERSONS ENGAGED IN ELECTION- 
RELATED SERVICE BY THE COMMISSION ON ELECTIONS, 
PURSUANT TO SECTION 4 OF REPUBLIC ACT NO. 10756, 
OTHERWISE KNOWN AS THE "ELECTION SERVICE REFORM 
ACT".
(f) GSIS, SSS, Medicare and Other Contributions. - x x x
(g) Gains from the Saie of Bonds, Debentures or other Certificate of 
Indebtedness. - x x x
(h) Gains from Redemption of Shares in Mutuai Fund. - x x x
(i) Income Derived from the Saie of Goid Pursuant to Repubiic Act 
No. 7076. - X X X
(3) ADDITIONAL COMPENSATION REQUIRED UNDER THE 
LABOR CODE. - THE AMOUNT REQUIRED BY LAW TO BE 
GIVEN TO EMPLOYEES AS HOLIDAY PAY, OVERTIME PAY,


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NIGHT SHIFT DIFFERENTIAL PAY, HAZARD PAY, AND
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SERVICE CHARGES: PROVIDED, THAT OVERTIME PAY
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EXCEEDING ONE HUNDRED THOUSAND PESOS (P100,000)
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SHALL BE INCLUDED IN THE GROSS INCOME UNDER
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SECTION 32 (A) OF THIS CODE.
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Sec. 5. Section 33 of the National Internal Revenue Code of 1997, as
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amended, is amended to read as follows:
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SEC. 33. Special Treatment of Fringe Benefit -
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(A) Imposition of Tax. - Effective January 1, [2018] 2026 and onwards,
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[a final tax of thirty-five percent (35%) is hereby imposed on the
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groGGcd-up monetary] THE value of fringe benefit furnished or
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granted to the employee [(except rank and file cmployccG defined
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herein)] by the employer, whether an individual or a corporation
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(unless the fringe benefit is required by the nature of, or necessary
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to the trade, business or profession of the employer, or when the
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fringe benefit is for the convenience or advantage of the employer)
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SHALL BE INCLUDED IN THE COMPUTATION OF THE GROSS
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INCOME OF THE EMPLOYEE SUBJECT TO THE TAX UNDER
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SUBSECTION (A) OF SECTION 24. The tax herein imposed is
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payable by the employer which tax shall be paid in the same manner
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as provided for under Section [57] 79 (A) of this Code[. The
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grossed-up monetary value of the fringe bonofit shall be determined
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by dividing the actual monetary value of the fringe benefit by sixty-
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five percent (65%) effective January h, 2018 and onwards]:


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Provided, however, That fringe benefit furnished to employees and 
taxable under Subsections (B), (C), (D) and (E) of Section 25 shall 
be taxed at the applicable rates imposed thereat: Provided, further. 
That the grossed -up monetary value of the fringe benefit shall be 
determined by dividing the actual monetary value of the fringe 
benefit by the difference between one hundred percent (100%) and 
the applicable rates of income tax under Subsections (B), (C), (D), 
and (E) of Section 25.
(B) Fringe Benefit Defined. - For purposes of this Section, the term 
'fringe benefit' means any good, service or other benefit furnished 
or granted in cash or in kind by an employer to an individual 
employee (except rank and file employees as defined herein) such 
as, but not limited to, the following:
(1) Housing;
(2) Expense account;
(3) Vehicle of any kind;
(4) Household personnel, such as maid, driver and others;
(5) Interest on loan at less than market rate to the extent of the
difference between the market rate and actual rate granted;
(6) Membership fees, dues and other expenses borne by the
employer for the employee in social and athletic clubs or other
similar organizations;
(7) Expenses for foreign travel;
(8) Holiday and vacation expenses; AND


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(9) Educational assistance to the employee or his dependents[;]. 
[(10) Life or health insuronco and other non-life insurance
premiums or similar amounts in excess of what the law allows.] 
(C) Fringe Benefits Not Taxabie. - The following fringe benefits are not 
taxable under this Section:
(1) Fringe benefits which are authorized and exempted from tax 
under special laws;
(2) Contributions of the employer for the benefit of the employee 
to retirement, insurance and hospitalization benefit plans;
(3) Benefits given to the rank and file employees, whether 
granted under a collective bargaining agreement or not; [afid]
(4) De minimis benefits as defined in the rules and regulations to 
be promulgated by the Secretary of Finance, upon 
recommendation of the Commissioner[.]; AND
(5) LIFE OR HEALTH INSURANCE AND OTHER NON-LIFE 
INSURANCE PREMIUMS OR SIMILAR AMOUNTS IN 
EXCESS OF WHAT THE LAW ALLOWS.
XXX
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Sec. 6. Section 34 of the National Internal Revenue Code of 1997, as
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amended, is amended to read as follows:
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SEC. 34. Deductions from Gross Income. - x x x
(A) Expenses. - xxx
(1) Ordinary and Necessary Trade, Business or Professionai 
Expenses. - xxx


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(2) Expenses Allowable to Private Educational Institutions. - xxx
{3)EXPENSES ALLOWABLE TO MICRO TAXPAYERS - A 
MICRO TAXPAYER, AS DEFINED UNDER SECTION 21 
(B) OF THIS CODE, SHALL BE ALLOWED A FIFTY 
PERCENT (50%) ADDITIONAL DEDUCTION ON THE 
SALARIES, WAGES, AND OTHER FORMS OF 
COMPENSATION PAID TO THE EMPLOYEES OF THE 
MICRO TAXPAYER, 
xxx
(B) Interest -xxx
(C) Taxes. -
(1) In General, -xxx
(2) Limitations on Deductions, -xxx
(3) Credit Against Tax for Taxes of Foreign Countries, -xxx
(4) Limitations on Credit -xxx
(5) Adjustments on Payment of Incurred Taxes, -xxx
(6) Year In Which Credit Taken, -xxx
(7) Proof of Credits, -xxx
(8) Input Tax Attributable to VAT-Exempt Sales, -xxx
(9) TAX CREDITS ON SPECIAL DISCOUNTS GRANTED TO
PERSONS WITH DISABILITY, SENIOR CITIZENS, AND
SOLO PARENTS. - THE COST OF DISCOUNTS GRANTED
TO PERSONS WITH DISABILITY AS PROVIDED UNDER
REPUBLIC ACT NO. 7277, AS AMENDED, OTHERWISE
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KNOWN AS "MAGNA CARTA FOR PERSONS WITH 
DISABILITY", SENIOR CITIZENS UNDER REPUBLIC ACT 
NO. 9994, OTHERWISE KNOWN AS THE "EXPANDED 
SENIOR CITIZENS ACT OF 2010", AND SOLO PARENTS 
UNDER REPUBLIC ACT NO. 8972, AS AMENDED, 
OTHERWISE KNOWN AS THE "SOLO PARENTS' WELFARE 
ACT OF 2000", MAY BE CLAIMED AS CREDITS AGAINST 
THE NORMAL INCOME TAX DUE DURING THE SAME 
TAXABLE YEAR THE DISCOUNT IS GRANTED.
Sec. 7. Section 53 of the National Internal Revenue Code of 1997, as
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amended, is amended to read as follows:
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"SEC. 53. Extension of Time to Fiie Returns. - The Commissioner
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may, in meritorious cases, SUCH AS STATE OF CALAMITY OR
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NATIONAL EMERGENCY, grant a reasonable extension of time for filing
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returns of income (or final and adjustment returns in case of corporations),
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subject to the provisions of Section 56 of this Code."
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Sec. 8. Section 57 of the National Internal Revenue Code of 1997, as
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amended, is amended to read as follows:
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"SEC. 57. Withhoiding of Tax at Source.-
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(A) Withhoiding of Finai Tax on Certain Incomes. - x x x
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(B) Withholding of Creditable Tax at Source. - x x x
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(C) Tax-free Covenant Bonds. - x x x
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The Department of Finance shall review, at least once every
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three (3) years, regulations and processes for the withholding of
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creditable tax under this Code, and direct the Bureau of Internal 
Revenue to amend rules and regulations for the same, should it 
be found during the review that the existing rules, regulations, 
and processes for the withholding of creditable tax under this 
Code adversely and materially impact the taxpayer^]: 
PROVIDED, THAT MICRO TAXPAYERS SHALL NOT BE 
REQUIRED TO WITHHOLD TAXES UNDER SUBSECTION 
(B) OF THIS SECTION.
Sec. 9. Section 109 of the National Internal Revenue Code of 1997, as
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SEC. 109. Exempt Transactions. - 
(1) XXX
(CC) Sale or lease of goods or properties or the performance of 
services other than the transactions mentioned in the preceding 
paragraphs, the gross annual sales do not exceed the amount of 
[Throe] FOUR million pesos (P[3]4,000,000.00): Provided, That 
the amount herein stated shall be adjusted to its present values 
using the consumer price index, as published by the Philippine 
Statistics Authority (PSA) every three (3) years BEGINNING 
JANUARY 1, 2029.
Sec. 10. Section 123 of the National Internal Revenue Code of 1997, as
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amended, is amended to read as follows:
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SEC. 123. Tax on Life Insurance Premiums. - There shall be
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collected from every person, company or corporation (except purely
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cooperative companies or associations) doing life insurance business of any 
sort in the Philippines a tax of two percent (2%) of the total premium 
collected, whether such premiums are paid in money, notes, credits or any 
substitute for money; but premiums refunded within six (6) months after 
payment on account of rejection of risk or returned for other reason to a 
person insured shall not be included in the taxable receipts; nor shall any 
tax be paid upon reinsurance by a company that has already paid the tax; 
nor upon doing business outside the Philippines on account of any life 
insurance of the insured who is a nonresident, if any tax on such premium 
is imposed by the foreign country where the branch is established nor upon 
premiums collected or received on account of any reinsurance, if the 
insured, in case of personal insurance, resides outside the Philippines, if any 
tax on such premiums is imposed by the foreign country where the original 
insurance has been issued or perfected; nor upon that portion of the 
premiums collected or received by the insurance companies on variable 
contracts (as defined in Section 232(2) of Presidential Decree No. 612), in 
excess of the amounts necessary to insure the lives of the variable contract 
workers[.]: PROVIDED, THAT PERSONS DOING BUSINESS SIMILAR 
OR AKIN TO LIFE AND HEALTH INSURANCE SUCH AS PRE-NEED 
COMPANIES, PENSION FUND COMPANIES, HEALTH 
MAINTENANCE ORGANIZATIONS AND OTHER COMPANIES 
SIMILAR TO LIFE INSURANCE SHALL BE SUBJECT TO TAX UNDER 
THIS SUBSECTION AT THE RATE OF TWO PERCENT (2%) OF THE 
GROSS PREMIUM, PLAN PAYMENT, OR INSTALLMENT PAYMENTS
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COLLECTED WITHOUT ANY DEDUCTION FOR THE AMOUNTS
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REQUIRED BY THE APPROPRIATE GOVERNMENT REGULATORY
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AGENCIES TO BE EARMARKED FOR THE BENEFIT OF THE
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INSURED, OR PLANHOLDER.
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'Cooperative companies or associations' are such as are conducted
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by the members thereof with the money collected from among themselves
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and solely for their own protection and not for profit.
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Sec. 11. Section 236 of the National Internal Revenue Code of 1997, as
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amended, is amended to read as follows:
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SEC. 236. Registration Requirements. -
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(A) Requirements. - Every person subject to any internal revenue tax
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shall register once, either electronically or manually, with the appropriate
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Revenue District Office:
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(1) Within ten (10) days from date of employment, or
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(2) On or before the commencement of business, or
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(3) Before payment of any tax due, or
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(4) Upon filing of a return, statement or declaration as
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required in this Code.
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The registration shall contain the taxpayer's name, place of
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residence, business and such other information as may be required
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by the Commissioner in the form prescribed therefor. Provided, That
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the Commissioner shall ensure the availability of registration facilities
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to all taxpayers including those who are not residing in the country:
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Provided, Further, That the Commissioner shall simplify the business
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registration and tax compliance requirements of self-employed
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individuals and/or professionals.
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THE BIR SHALL NOT REQUIRE PERSONS WHO ARE
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NOT SUBJECT TO ANY INTERNAL REVENUE TAX TO SECURE
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TAXPAYER IDENTIFICATION NUMBER (TIN).
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IN THE CASE OF COOPERATIVES REGISTERED WITH
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THE COOPERATIVE DEVELOPMENT AUTHORITY, THE
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INDIVIDUAL TIN OF MEMBERS OF THE COOPERATIVE
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SHOULD NOT BE A PRE-REQUISITE FOR THE AVAILMENT OF
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THE TAX EXEMPTION PROVIDED FOR BY LAW.
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XXX
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Sec. 12. Repealing Clause. — All laws, decrees, executive orders, rules and
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regulations, issuances or parts thereof inconsistent with this Act are hereby
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repealed or amended accordingly.
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Sec. 13. Separability Clause. - If any section or provision of this Act shall be
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declared invalid or unconstitutional, the remaining sections or provisions of this Act
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shall not be affected by such declaration and shall remain in force and effect.
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Sec. 14. Effectivity. — This Act shall take effect fifteen (15) days after its
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publication in the Official Gazette or in at least one (1) newspaper of general
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circulation: Provided, That the online posting in the website of Official Gazette shall
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be considered as sufficient publication under this section.
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Approved,
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