Expanded Value-Added Tax Law
GPTKB entity
Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:law
|
| gptkbp:administeredBy |
gptkb:Bureau_of_Internal_Revenue
|
| gptkbp:alsoKnownAs |
gptkb:Republic_Act_No._9337
|
| gptkbp:amendedBy |
gptkb:National_Internal_Revenue_Code_of_1997
|
| gptkbp:appliesTo |
goods and services
importation of goods sale of services |
| gptkbp:country |
gptkb:Philippines
|
| gptkbp:dateEffectivity |
July 1, 2005
|
| gptkbp:dateEnacted |
May 24, 2005
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
Expanded Value-Added Tax Law
|
| gptkbp:mainProvision |
increase government revenue
broadening of VAT base increase VAT rate from 10% to 12% removal of certain VAT exemptions |
| gptkbp:purpose |
to expand the coverage of value-added tax in the Philippines
|
| gptkbp:regulates |
taxation in the Philippines
|
| gptkbp:repealedBy |
certain VAT exemptions in previous laws
|
| gptkbp:signedBy |
gptkb:Gloria_Macapagal_Arroyo
|
| gptkbp:bfsParent |
gptkb:Ralph_Recto
|
| gptkbp:bfsLayer |
7
|