Statements (65)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:Monarch
|
| gptkbp:bfsLayer |
5
|
| gptkbp:bfsParent |
gptkb:Philippine_Civil_Code
gptkb:Tax_Reform_for_Acceleration_and_Inclusion_(TRAIN)_Law |
| gptkbp:addresses |
tax evasion
|
| gptkbp:affects |
small and medium enterprises
real estate transactions imported goods individual taxpayers corporate taxpayers tax policy in the Philippines |
| gptkbp:aims_to |
reduce poverty
improve public services support local businesses improve tax compliance reduce personal income tax rates simplify tax laws generate additional revenue for infrastructure projects enhance revenue generation modernize tax administration |
| gptkbp:amended_by |
gptkb:National_Internal_Revenue_Code
gptkb:Republic_Act_No._11534 |
| gptkbp:effective_date |
January 1, 2018
|
| gptkbp:enacted_by |
gptkb:Philippine_Congress
|
| gptkbp:encourages |
e-commerce
foreign investment |
| gptkbp:enhances |
taxpayer education
|
| gptkbp:established |
gptkb:Taxpayer's_Bill_of_Rights
Tax Compliance Verification System Tax Reform Program |
| https://www.w3.org/2000/01/rdf-schema#label |
Republic Act No. 10963
|
| gptkbp:includes |
provisions for tax credits
provisions for capital gains tax provisions for estate tax provisions for donor's tax provisions for tax appeals provisions for tax incentives provisions for tax penalties provisions for environmental taxes provisions for tax collection efficiency provisions for tax incentives for startups provisions for value-added tax |
| gptkbp:introduced |
new excise taxes on fuel
new excise taxes on sugar-sweetened beverages |
| gptkbp:is_implemented_in |
gptkb:Bureau_of_Internal_Revenue
|
| gptkbp:mandates |
regular tax audits
|
| gptkbp:promotes |
gptkb:metropolitan_area
job creation digital transactions transparency in tax collection simplification of tax compliance |
| gptkbp:provides |
taxpayer assistance programs
taxpayer confidentiality tax exemptions for certain sectors increased tax exemptions for minimum wage earners tax refunds for overpayment |
| gptkbp:related_to |
Comprehensive Tax Reform Program
|
| gptkbp:requires |
businesses to register for tax purposes
reporting of tax liabilities taxpayers to file annual income tax returns |
| gptkbp:signed_by |
President Rodrigo Duterte
|
| gptkbp:supports |
financial inclusion
economic growth social programs. |
| gptkbp:title |
gptkb:Tax_Reform_for_Acceleration_and_Inclusion_(TRAIN)_Law
|