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Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City
SEVENTEENTH CONGRESS

Second Regular Sessi
HOUSE BILL NO. #528

AN ACT AMENDING SEC. 61 OF RA 10963, OTHERWISE KNOWN AS THE “TAX
REFORM FOR ACCELERATION AND INCLUSION (TRAIN) LAW”, AMENDING FOR THE
PURPOSE THE NATIONAL INTERNAL REVENUE CODE (NIRC) OF 1997, EXEMPTING
INDIGENTS FROM THE PAYMENT OF DOCUMENTARY STAMP TAX IMPOSED ON.
CERTIFICATES, AS AMENDED, AND FOR OTHER PURPOSES.

EXPLANATORY NOTE

The recently passed TRAIN Law, or Republic Act 10963, is a laudable measure
aimed at increasing revenue for the government and providing for its expenditures
while easing its corresponding impact or burden upon the ordinary Filipino individual
tax payer.

However, concerns have been raised by our lesser fortunate fellow Filipinos,
particularly the indigents, regarding the payment of Documentary Stamp Tax
imposed on Certificates.

This may be nominal or trivial to some, but is actually extremely significant to
our fellow Filipino indigents as the said amount may already translate to a meal or
two not only for themselves but already for their whole family.

To address this concern, this Bill is being proposed to exempt certified Filipino
indigents from the payment of such Documentary Stamp Tax imposed on
Certificates.

Hence, the approval of this Bill is earnestly sought.

Voabe

HON. VINI NOLA @. ORTEGA
Representative
ABONO Party-list


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Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City
SEVENTEENTH CONGRESS
Second Regular Session
HOUSE BILL NO. _8946

AN ACT AMENDING SEC. 61 OF RA 10963, OTHERWISE KNOWN AS THE “TAX
REFORM FOR ACCELERATION AND INCLUSION (TRAIN) LAW”, AMENDING FOR THE
PURPOSE THE NATIONAL INTERNAL REVENUE CODE (NIRC) OF 1997, EXEMPTING
INDIGENTS FROM THE PAYMENT OF DOCUMENTARY STAMP TAX IMPOSED ON
CERTIFICATES, AS AMENDED, AND FOR OTHER PURPOSES.

Be it enacted by the House of Representatives and the Senate of the Philippines in
Congress assembled:

Section 1. Title. - This Act shall be known as the “Dacanay Act of 2018”.

Section 2. Sec. 188 of the NIRC, as amended, is hereby further amended to read
as follows:

“Sec. 188. Stamp Tax on Certificates. —

On each certificate of damage or otherwise, and on every other
certificate or document issued by any customs officer, marine surveyor,
or other person acting as such, and on each certificate issued by a notary
public, and on each certificate of any description required by law or by
rules or regulations of a public office, or which is issued for the purpose
of giving information, or establishing proof of a fact, and not otherwise
specified herein, there shall be collected a documentary stamp tax of
Thirty Pesos (P30.00)”.

Section 3. A new section designated as Section 188-B under Title VII
(Documentary Stamp Tax) of the National Internal Revenue Code (NIRC) of
1997, as amended by RA 10963 otherwise known as the “Tax Reform for
Acceleration and Inclusion” (TRAIN) Law, is inserted to read as follows:

“Sec. 188-B. Exemption. -


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Certified indigents shall be exempt from payment of Stamp Tax on
Certificates.”

Section 4. Certified Indigents. — For purposes of the exemption of indigents, the
pertinent barangay where an indigent resides, in coordination with the appropriate
city or municipal Social Welfare office concerned or local DSWD office therein, shall
determine, verify, and validate if an individual may be certified as an Indigent as
defined under existing laws, rules, regulations, and other issuances.

Section 5. Implementing Rules and Regulations. — Within sixty (60) days from the
effectivity of this Act, the Commissioner of Internal Revenue, in coordination with
the Secretary of Finance, shall formulate the rules and regulations necessary for the
effective implementation of this Act.

Section 6. Repealing Clause. ~ All laws, executive orders, rules and regulations, or
any part hereof inconsistent herewith are deemed repealed or modified accordingly.

Section 7. Separability Clause. - If any provision or part hereof is held invalid or
unconstitutional, the remainder of the law or provision hereof shall remain valid and

effective.

Section 8. Effectivity. - This Act shall take effect fifteen (15) days after its publication
in the Official Gazette or in at least two (2) newspapers of general circulation.

Approved