,'>1\;'1'1<:1<1'<1'11 ('ON(:HFS,-;OFTIJF IU:PlmUC ) 
01' '1'111< I'IIILII'I'INFS 
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• 
.3rnl1tr 
. 
Ifll.: • • f t~,""'''.r, 
Fir.";' I{i.·:~ul::lr ~~('ssion 
) 
'13 Il& -9 "4:45, 
Ilitrotiueed hy Senator IVJaria Lourdes Nancy S. Bina!y 
IXI'IANAIURY NO'll 
:'\Ikr typhoo]] YO!;IlHla ",(ruck lilc PhilippillCS, 1he Bureall n!'llllcmnl RC\,\!!lL!C (Hl!(} drew 
Ibk (rolll [he pllh]i!..; ill view or its :-;[atclllvnh thai d~)Jlalinns I.lr gifb to vicllrns ofc·aJamilic:-o 
Illily 11llrac{ d\)[I()rs (lllli otlle']' la'\~;~i, III linkr 10 avoid d(Hl\)r'S l~lX) llle BIH suggt:slccllliat 
d()Jli.!Iioll.\ Ill: Illi.H!c LlinYlly In lldliollal f.J,{)VCrl1IlH~t11 agcn~:ie'i (')1' lu,,;al ),;OVt:ITlIlICJlt llnils to 
([void dOlll)r'\ liL\C\, 
'I'll\' prt.>;l:lll :i,\'Sll:lll <lp)lc~lr~, tll !l1..:IJalizc ~_~nl\~ro:-,jl.y 10 vi(,;tll1ls of' huge dis,I'iICrS or calalllilic') 
and di:'l'()llra,~'l:.-.; til,; clUry or 11 II h.: I I 11Cl~dcd ;:lid 10 allcl:ll'd areas. 
;\,; ,;ucli, Ihe I'a';sa,',c "rthis Ilill (Inrilyin!', the inlenl "rthe law i,; emnc,;tl)' requested, 


~W\TFJ<:NTII ('ON(;I{I(S:i OI<'TIIF RFI'UIlLIC ) 
Oli'l'IlI<: PIIILlPPINI!:; 
) 
First l~q~lIbr ,(;ew,ion 
) 
S F 1'1 ~l.,.bl<: 
S, II, No,~~{t4 
~\N ;\('1' IXI':~WIIN(; l'I{();vl D()NOWS T;\X ;\ND I)O(,IJi'vllNI;\I(Y",L'II'vIl' TAX 
(ill 1:,/1 )()N{\'II()N~;ml'I'vIIII/\N(I'~ HlR Till BINITIT 01' VICTIM,,) OF N;\TUI{;\I 
.1 
I) I S/\ ,'; 111('; (\ N I ) () lilli, ( ',~\ 1.;\ IVII III ,X ,\ VIIN [liN ( j IOI{ IIII 1'1 j[( 1'( lSI IU PLJ IlI.IC 
~I 
,\(T g,1 'I ( II< Till' NAII( IN(\ I, INTI I<N '\ I, InVI 'N III CUJ)I ;\ S ,\\lLN IlII) 
.') 
() 
lJe il (,"III'/t'd hJ! Ilk' ,\'ell(l(C ((/1(/ !louse of" RCjJf'CS(;fl[{flil'cS (4' !lIe f>hilipl'inrs in ('()n~~ress 
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~~E(:TIOf\' t. 
~)l'dioJl I () I u[' [~cpllhjic /\cl g{'I-:~.-j is hCl'l~hy alllCIl(Jed io read as f()I!o\NS: 
10 
II 
Sel'lioli lUI. r:,I'('I}]I'liulI 0/ ('c/lm)] (;1/11, I'he I(lilimill? gilh or dUllaliolis shall he 
1:' 
"Wlllpi I(Olll 11](' lax provided Il)r ill Ihis ChaplCl': 
I,; 
I~I 
(/\) III lite CiISC ol'Ciills Made 11Y a i{csiricill.' 
I.' 
I (, 
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IX 
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III 
II 
(I) I )(lWril':; nr t.ins Illade ()ll accoullt or marriage alld bd-(II'C its c('lebratiull ur 
wilhin Ol\(' 
.\,,~:i.lr thl:r,:alh:r I)), parents t~) ,;<.lcll of" their legitimate, r\~c()glll/l'd 
IwlliraL ur a<ioplt'd childrell to tlle estenl ()r the first Tell lh\lll~allCl Pl~SOS 
(I'III,II()()): 
C~) (iins Illade t() or (nr tile liSt' ()rlht~ NalionaJ (iovcnlmcnl or an,V c'lltity created 
by ;IIIY or its agencies wllicll is no[ conducted for prnJ'it, or lo any' polilical 
SllhclivislOll orlhe said (iOVCI'!lllll'llt; and 
(3) (;in.') ill f~lV()r nr all (~dll,:aliOl1<l1 ;uld/or (',haritahk. rcligiollS: ,:ultural or .')ocial 
\\cl!~lrc l:orp()r<llioll, in:.lilIIlIPII, :-h,:crC(lil~~d nOJlgO\'l:rnmcllt or,gani/:1Liutl, trust 
ur phihllllhrnphi,' 
orgalli/.alioll or 
rc~can:h InslillJlio!l 
()J 
urganil.(iLi()[l: 
PI\)\.'idl:li, II{)W~:vl:r, Thell nol lllurc Liiall Ihirly percent (30t;,0) or said gilb :-,11 a I 1 
h,; (hcd h) ')t\(,:h dOllCC I(}J" ndlllinislrat[()1l purpo~,cs, For die purpose Ill' the 
C.\Cll1Pli(H), <l '1l()ll--I)J'oCit (:cillC<ltJ()llal ilrId/or l.:haritabk 1,:ol'pOratloll, instituli(JJ1. 
([lTl'l:tiikd tlollg\)VCrIlJlWlll organizHtinn, lrll~l Ill' phihllthl'ophic I)rganizatioll 
;uld/n)" n:s,:<lrcll iJ]slitlltiOll or nre,<lllil.illiOIl' i.<.; a :-,chuoi, col kg\;: or ullivcrsil) 
wld/()!' ('Il~lri{ahh: CllrpO[,(lliull, accrcdi1cd JlOllg()VCl'llIllClll urgallij,alioJl. trU')l or 
rlllilallllll'lllljlil: (ltpaJli/alion alld/(ll" rcscarl:h 
illSliluliOIl or ()rg.illlil.ation, 
iJlcOrpoJ'alcti a~; ,I Ilnllstock cntil\'. p(lying 110 di\'jdcllds, govcl'Ilcd hy (nlslcc:. 
who receive lIn t,,(lnlfll;llS~ltioIL dllll (h;v'()ting all ih ilW,OIllC, WIH:IIH.'r stlldents' 
fl't'''. 01 gins, dOll<tlinr!, 
Sl!r)sidi('~) or otlH.:r 
J~mn-,) oj' plliJaltthrophy, to thl: 
an,'o!llplishllICIl! ;lIId prllJllotiO!l ol'tlll: pLlrpO~l:S cllllll1cra!\.~d in i1') Articles uf 
Illcoq)( lral i ()Il. 


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(I) (jifh lllddc 1~) ()r f()r lh,~ lh,; or lh~~ Natronal (i~)VnllJllC!11 or anv elHlt\ 
lTl:iltnl il,V allY llj" ih (l!_~Clh:il'~ whklJ 
i:~ not C()IH.luctcd I()]' proJit, ()!:' t() ilJl~ 
p~)ljtil:ill ~l!hdivisil)1l lll',hl' ~aid (]ovcr1l1l1cnL 
. 
CI.) (JilL ill I;lvor ur an educational and/l)j" charitable, n.::jigiuu~_ cultllr:-tl or 
.';()('i:Jl 
w(~ll;ltl' ('orporatinlL 
ill~)lill!li()n, f(.undatioll, trust or philantilrophic 
()q~alli/.a(i()ll or IT~,Cdrl'h illsti!lllioll or orgalli/,;lIillll: Jlrovidcd, lw\vevcr, Thal 
Il~)l IlI()n' 11l<!11 Ihirt,v p,?r('cnl CH)(~[J or said giJis sil<lll he used by SItCh donL'c i()r 
:h Ill) j II [sImi i( III Jlll rpl)S,::" 
U') (ill'IS/J)( )NAII()NS IN TIMLS 01 IJISi\STLIiS 
1'/II{:\(di/II'IIS (il) ;IND (il) NOT\ITIIIS I·ANIlINe. IN IIMI:; 01 
11IS;\:;llli\ /\S 1l1:JINIIJ 
li~ SIC liON 3(11) (lI- IZIYI!1lI1C IUI}1, 
(;111 S/I)(JI-;AIIONS 
TO 
,~NY 
;\011) 
;\1,1. 
IYI'I" 
OJ 
NON· 
(i()\1 IIU,M INI 
OIl( '1\ N 1/;\TlONS!I'1 01'/.1 'S 
()I\(;A"I/AII()N~;/N;S()('I!\II()NS 
I:NC;.'\(;II) 
IN 
fill II/I 
(WlliSIION!; fN /IIIHTIIl ;\f{J;\!; SII/\I!. III 
IXEI'vWI l"IWM 
I)()NOWS lAX. eIIIS/J)ON!\ I'IONS IllfUCI'I.Y (;J\lLN TO VICTlivlS 
(ll .SlI(·11 IlIS/\.SIII<:'; SII;\I.L ,II,SO III I·.XI},II'T Fli.<Hvl DONOR'S 
I !\ X. 
(!) III (i(,}/(,j't//. 'Ille lax illlp()~cd b); lhls"1 itk: upun a dOllor \vho \Vas a cilizl:n 
01';1 residc'lll nt Illl: lime 1.1I' dOllation slwll he lTcdilCci 'l-vllh the (\Il1uunl or <lll)' 
dUllor':l lil.\ or illl) clltlrac.[n ~lIHl dcs(;riptioll llllll{)scd by the authorilY of (\ 
l(lI'l'i~),ll couilify . 
(~l) IJlllilUliull-l," OJ! Credil.' 1"lle ,tlYhHlllt or {he crcdil takc,tl lJ!ldcr this Section 
:;ilall he .(;llh.jl:C.ll{) each orthc folJu\villg li!llita[i(\n~,: 
(,I) ThL~ i.lIllOlllll ui" tlh.: credit in rL::,p~;l:1 to lhe lClx paid 1(1 any COlllltf,Y shall nol 
c.\c,cl:d [h .. : :,<lllll.: pr()porlioJl or [Ill' Inx against "vhieh sllch (;n:dil 
i~ lak(IL 
\\,hich the nel gi!ts .siUJ<.llcd within sueh COllllt!')! taxable under thL; Tille bears 
[0 hi:; l'lltin.', lid gins; (llld 
(b) l'lll: (oull :ltll()lIlll oj' tll~: (,;n:dit shall lInt c:\ccl;d the salllC proportion or lhe 
(;1.\ 
(1~'';lill.''( whk:ll Slh'h I.:rl'dil is lakl:IL \\,jlich the' d,ltlOr\ net gins siluak:d 
olilsidc I!I\,: PhiliJlpilll'~ taxable ulldcr this title bears In his ,;rnirc lIeI gilts. 
SII:( 'TIO['J 2. FrclI1{Jlioll .Ii'Of}/ /J,\T fur i?e!lIilfarlce.'1' 10 lJisusfer-·(((kucr! Arcas. 
rile 
pruvisiolb ()j' R!'\ X·I),! Ilolwitflsl<Jl)(lillg, rcnlitlallCl'S In disilskr-ane:clcd arcas shall not be 
l'hal"!',cd wilh docllnH'lllar~: ~,ta1l!p lax. 
.r'F('TIOI\ .L l)eFioil o/lr.'X(,JIIIJlioll,). 
l'lh: ([[1\..1\\: C\ClllPli()w; sha!1 apply within sixty (6()) 
d;l.\:; rrolll till: lbk or (),TI11'1\'IlCC lli' till: di:,(Islrr, subject to all c~J('II.'ii(l1) r;Jr a pl~ri()d lp be 
d(·I<:rIll;m·d I») 11)(' Nill;(lIl:ti il;"Lslcr I{isk Red,I<:I;oll alld fvlallageillclii Couue;1 (NJ)I(RfvlC). 
lit,· 1'''''; o<i 0 r cx lell.s ;011 1(, be I; ,cd by lite N IlIW M ( . sha II Ilot exceed n i nel y (90 ) clays. 
SI( ''1'101\: .f. IJIII)lell!{'n1in,l,~ Nilles (Il/{! N(l.~lIj({!j(1!ls. The BlIl'Cali loternal RCVCnlll' shall issue 
111<.' Ih.:,:C,)S'lry ren'llIl': ["(:gltlali()IIS \\'ill1il1 "j:<1), (()(l) day" 11'()1l1 the approval \)fthis ACL 


,l.jF( 'TIOf\ :;), .\('j)(l},(fhl/ifJ' ('IOIfSC, S[lOuld ally' pari or provi"jor! of this Ac.t he dc~:I<I!'cd 
lIJl,-'on:-olill1liollnl ()r invalid, olll\~r parts or 11!',)"'ISIO!lS hereuf not olhcrwise alTectu.l thereby 
,;lI<lIIIt'III<lili ill IIdl I(m,l alld elkel 
:;VCTION h. l)k('fil'i11'. 'illis ;\(1 "liailiakc ellee! 11i'11'1'1i (I)) days aner ils p"blicalillil ill '11 
() 
l\,il~,II\V{) (.J) lll'\\'''p,q)(,:r~ (}1',t~~:Jlcr{l1 CIJ\:ttlali(j!1, 
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