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TABLE 57. - TAXES AND DUTIES WAIVED UNDER SPECIAL TAX INCENTIVES LAWS (New format)
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INTERNAL REVENUE DIVISION, REVENUE OPERATIONS GROUP, DOF
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CY 2009 - 2020
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(In Million Pesos)
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IMPORTATION CLASSIFICATIONLEGAL BASIS200920102011201220132014201520162017201820192020
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AMOSUP-Labor unionR.A. 6715 8 1 - - - - - - - - - -
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Asean Centre for Biodiversity - Host Country Agreement bet. ROP & Asean Centre ASEAN - - - - - - 0.1 - 0.01 0.01 0.3 -
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Bangko Sentral ng Pilipinas (BSP)R.A. 7653 534 757 870 527 937 1,148 1,292 968 1,793 348 325 422
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Boy Scout of the Philippines R.A. 7278 - - - - - - - - 0.2 - - -
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Broadcasting: Offsetting of Duties and Taxes Against the Airtime CreditP.D.1362 14 194 252 228 87 158 204 287 480 446 129 210
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Civil Aviation Authority Act of 2008R.A. 9497 - 3 - 0.04 - - 115 - - - 0.2 -
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Clean Water ActR.A. 9275 - - - 1 - - - - - - - -
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Commission on Election (COMELEC)R.A. 9369 139 994 2 19 66 0.1 92 1,346 - 28 137 1
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Cooperatives AgriR.A. 9520 - 18 6 9 1 5 1 4 6 12 - -
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Cooperative - NEA Electric CooperativeP.D. 269 - 0.2 1 6 0.3 1 3 0.2 2 2 9 3
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Diplomatic ShipmentSection 105(k) TCCP & Sec. 109(k) NIRC, both as amended 456 769 422 743 26,256 966 1,321 717 680 1,172 1,374 379
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DND/AFP Modernization ProgramR.A 10349 - - - - 1 242 6,961 1,306 3,040 130 371 147
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Dual Training System Act of 1994 R.A. 7686 - - 0.1 0.2 0.1 - - - 3 - - -
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EPZAR.A. 7916 2 19 - - - - - - - - - -
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German AgreementRP-German 0.2 1 0.1 0.1 - - 0.1 2 - - - 0.2
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Girl Scout of the PhilippinesR.A. 10073 - - - - - - - - - 0.3 - -
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GOVERNMENT IMPORTATIONSGAA 3 2,835 747 628 748 - - 399 221 390 425 -
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Government Service Insurance System (GSIS)P.D. 8291 2 1 - 1 - - - - - - - -
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Higher Education Modernization Act of 1997 /UP Charter of 2008R.A. 8292 5 18 52 16 19 32 7 2 7 1 2 0.1
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IMPORTATION UNDER BOND (within the purview)Sec. 105 of TCCP, as amended 4 15 3 6 255 - 3 - - - - -
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International Airlines ICAO - - - - - - 33 40 15 124 35 28
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International Airlines (Printed Materials only)ICAO (Duty Free Only) - 0.002 0.01 0.01 2 2 0.3 0.04 0.04 0.04 - -
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International OrganizationsInternational Agreements 24,872 260 175 98 192 291 126 262 211 86 100 158
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International Rice Research Institute (IRRI)P.D. 1620 1 3 5 3 25 1 18 6 1 6 4 1
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Inventors & Inventions Incentives Act of the Phils.R.A. 7459 - 0.1 - - - - - - - - - -
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JICA Projects JICA 0.2 1 1 - 0.04 - 0.0001 0.2 0.01 1 0.2 0.03
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Local Government Units (LGU)R.A. 7160 32 570 229 268 349 167 414 373 113 573 329 118
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National Council for Disability Affairs (NCDA)R.A. 7277 - - - 0.4 - - - - - 0.1 0.03 -
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National Dairy Development Act of 1995R.A. 7884 1 20 21 36 3 17 49 16 - - 0.01 7
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National Grid Corporation of the Philippines R.A. 9511 65 609 1,147 792 896 843 676 824 1,210 104 284 255
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National Historical Commission R.A. 10086 - - - 0.1 - - - - - - - -
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National MuseumRA 8492 20 151 0.1 - 1 - - - - 0.004 - -
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National Power Corporation (NPC)Sec. 105 (x) TCCP - 0.001 - - - - - - - - - -
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NEDA/DSWD - Section 105 (L) of TCCP, as amended 1 8 5 8 95 6 2 2 4 1 2 3
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PTV 4 / National Broadcasting NetworkR.A. 7306 - 3 - 0.1 0.5 0.4 4 23 - 1 - -
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Philippine Postal Act of 1992R.A. 7354 - - - - - - 3 16 - - - -
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Philippine Red Cross (PRC)R.A. 10072 7 26 3 16 34 69 17 24 6 6 5 169
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Philippine Sports Commission (PSC)R.A. 6847 2 7 8 6 10 7 13 22 14 1 1 0.1
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PHIVIDECP.D. 1491 80 3,038 1,677 1 1 - - - - - - -
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Ramon Magsaysay Award FoundationR.A 3676 0.1 - - - - 0.03 - - - - - -
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Solid Waste Management ActR.A. 9003 - 0.3 0.05 19 77 - - - - - - -
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Southeast Asia Fisheries Development Center (SEAFDEC) / SEARCAP.D. 292 and P.D. 1171 1 1 1 2 0.5 1 58 0.2 0.1 0.4 1 0.4
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Visiting Forces Agreement (VFA)VFA - - - - - - - 81 15 - 2,236 -
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Waste Management ActR.A 9275 - - - - 0.3 - - - - - - -
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Section 4 (cc) of Republic Act No. 11494 (Goods referred to in Section 4(u)(1)) - - - - - - - - - - - 305
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Section 4 (cc) of Republic Act No. 11494 (Inputs, Raw Materials and Equipment necessary for the Manufacture/Production of Essential Goods referred to in Section 4(u)(1)) - - - - - - - - - - - 10
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Section 4 (o) of Republic Act No. 11469 (Health Equipment and Medical Supplies) - - - - - - - - - - - 1,377
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Section 4 (o) of Republic Act No. 11469 (Raw Materials and Packaging Materials) - - - - - - - - - - - 54
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Others - - - - - - - - - - - 293.72
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Notes:
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·  FVOI = Transaction Value
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·  Duties = FVOI x 3% merely assumed rate of duty across all imports, kindly refer to specific tariff rate for the exact duty values.
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·  VAT= (FVOI + Duties) x 12%
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·  Total Foregone Revenue = Duties + VAT
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The adjustment in the report of IRD for C.Y. 2009-2015 is the result of applying a uniform 3% rate of duty across all imports.
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Source: Revenue Operations Group (ROG) - Department of Finance
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