Expanded Value-Added Tax Law (EVAT Law, RA 7716) ~ Amended the original VAT Laws by expanding its coverage
EVAT Law Amendment, 2000 (RA 8761) ~ Further expanding VAT coverage to include professionals, brokers and financing services
EVAT Law Amendment, 2004 (RA 9238) ~ Excludes certain transactions from VAT-coverage, re-imposes the Gross Receipts Tax on financing institutions, and provides for the annual adjustment of the P1,000,000-ceiling for VAT-exempt realty sales based on the consumer price index.
