16th Congress
Senate Bill No. 2714

AMENDING SECS. 108 & 109, NATIONAL INTERNAL REVENUE CODE

Filed on March 18, 2015 by Osmena III, Sergio R.
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Long title

AN ACT CLASSIFYING THE SALE OF ELECTRICITY BY GENERATION, TRANSMISSION AND DISTRIBUTION COMPANIES AND ELECTRIC COOPERATIVES, AND THE SERVICES OF FRANCHISE GRANTEES OF ELECTRIC UTILITIES, AND SALE OR IMPORTATION OF MACHINERY AND EQUIPMENT DIRECTLY USED IN GENERATION, TRANSMISSION, AND DISTRIBUTION OF ELECTRICITY AS VALUE-ADDED TAX EXEMPT TRANSACTIONS, AMENDING FOR THE PURPOSE, SECTIONS 108 (A) (II) AND 109 (1) OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED BY REPUBLIC ACT NO. 9337, AND FOR OTHER PURPOSES

Scope

National

Legislative status

Pending in the Committee (3/18/2015)
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