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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 Repealed provisions are kept, struck through, so that references in earlier records stay traceable.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 VII — DOCUMENTARY STAMP TAX

SEC. 190. Stamp Tax on Jai-alai, Horse Race Tickets, Lotto or Other Authorized Numbers Games

Page 140 of the PDF edition

On each jai-alai, horse race ticket, lotto, or other authorized number game, there shall be collected a documentary stamp tax of Twenty centavos (P0.20): Provided, That if the cost of the ticket exceeds One peso (P1.00), an additional tax of Twenty centavos (P0.20) on every One peso (P1.00), or fractional part thereof, shall be collected: Provided, further, That the documentary stamp tax on lotto and other number games conducted by the Philippine Charity Sweepstakes Office (PCSO) shall be imposed on the bettor and not on PCSO or any of its funds.

Amendment notes

  1. Capital Markets Efficiency Promotion Act (RA 12214), sec. 22, approved 29 May 2025 — amended. The proviso placing the documentary stamp tax on lotto and other number games conducted by the Philippine Charity Sweepstakes Office on the bettor, rather than on the Office or its funds, was introduced by the amendment. The rate of Twenty centavos (P0.20) had been raised from Ten centavos (P0.10) by sec. 63 of the TRAIN Law.
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