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AAC Tax Code.

The National Internal Revenue Code of 1997 as it currently stands — consolidated by the firm to carry the TRAIN Law, the CREATE Act, the Ease of Paying Taxes Act, the VAT on Digital Services Act, CREATE MORE, the CMEPA and the amendatory laws in force to 1 August 2026, with a footnote at every provision naming the law that changed it.

Text current as at 1 August 2026. This is an unofficial consolidation prepared by the firm and not the official text of the Code. Repealed provisions are kept, struck through, so that references in earlier records stay traceable.
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The printed edition runs to 240 pages and carries the same text, footnotes and references as the browser below. Every section here shows the page it sits on in that PDF, so a citation taken from the screen matches the one taken from the book.

TITLE V — OTHER PERCENTAGE TAXES

SEC. 125-A. Gaming Tax on Services Rendered by Offshore Gaming Licensees

RepealedPage 99 of the PDF edition

Amendment notes

  1. Introduced as a new Section by sec. 8 of Republic Act No. 11590, approved 22 September 2021, imposing a gaming tax of five percent (5%) on the entire gross gaming revenue or receipts, or on the agreed predetermined minimum monthly revenue or receipts from gaming, whichever is higher, in lieu of all other direct and indirect internal revenue taxes and local taxes. Republic Act No. 11590 was repealed in its entirety by sec. 18 of Republic Act No. 12312, the Anti-POGO Act of 2025, approved 23 October 2025. The heading is retained for reference and the Section is not reproduced. See also Saint Wealth Ltd. v. Bureau of Internal Revenue, G.R. Nos. 252965 and 254102, 7 December 2021, which declared Sections 11(f) and 11(g) of Republic Act No. 11494 unconstitutional as riders and held that Republic Act No. 11590 could not be applied retroactively.
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