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FOURTEENTH CONGRESS OF THE’REPUBLIC 
First Regular Session 
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OF THE PHILIPPINES 
S E N A T E  
S.B. ‘1 8 0 3 
Introduced by Senator Villar 
Explanatory Note 
“Go for glory.” 
That simple statement is a summation of the competitive Filipino spirit in every 
quadrennial Olympic Games. More than a spectacle involving about 200 countries, the 
Olympics is a celebration of genuine heroes---the amateur women and men who play the 
games for the love of country, donning their national colours. 
Competing in the Olympics is every sportsman’s dream. Participating in the 
Games is essentially living to heart the maxim Citius, Altius, Fortius---faster, higher, 
stronger. 
The Philippines has displayed triumphant streaks in the Olympics. The 1996 
Atlanta Olympics was remarkable for Filipinos as we bear witness to the humble journey 
of Mansueto “Onyo!? 
Velasco who scored records punching a silver in boxing. 
He 
replicated the second place strong finish of Anthony Villanueva who made the Filipinos 
proud in the 1964 Tokyo Olympics. 
Teofilo Yldefonso ticked the clock for bronze in swimming in both 1928 
Amsterdam and 1932 Los Angeles Olympics. Simeon Toribio showed might as he leaps 
with a third place- finish in high jump and Jose Villanueva combined wits and pugs to 
secure a bronze in boxing, both victories in the 1932 Lo$ Angeles Olympics. Miguel 
White carried the Philippines’ baton of honors for a bronze in the 1936 Berlin Olympiad. 
In 1988, Leopoldo Serantes was swift as he claimed bronze in boxing, in the 
Seoul Olympics. The 1992 Barcelona Olympics was a celebration for Roe1 Velasco who 
won bronze in boxing, 
and showed the competitiveness of Bea Lucero and Stephen 
Fernandez who both delivered sterling third place honours in taekwando. 
Contrary to common notion that the country has not registered first pIace win in 
the Olympics, it should be noted that Arianne Cerdefia collared the gold in bowling in 
the 1988 Olympics in Seoul, South Korea. However, bowling then was categorized as 
an exhibition sports. 
The Filipino athletes who performed well have been provided with recognitions. 
There are two (2) laws at present which grant cash and other non-cash monetary benefits 
and incentives to national athletes, coaches and trainers including Filipino Olympians. 
These are: 
1. 
Republic Act 7549, approved on May 22, 1992, which specified that all 
prizes and awards granted to athletes in local and international sports 
tournaments and competitions held in the Philippines or abroad and 


sanctioned by their respective national sports associations shall be exempt 
from income tax; 
2. 
Republic Act 9084, enacted on April 5, 2001, lists cash and non-cash 
. 
benefits and incentives including cash prizes; 
comprehensive discount 
privileges (mostly, 20 Yo) in among others retail, medical, leisure and 
entertainment establishments; and scholarships for the athlete himself or 
for his qualified dependents. 
Recognizing that winning the Olympics has become the highest test of an 
athletes’ agility, strength and sportsmanship, and winning it is a harder feat, it is just 
but appropriate that they should be honoured. And they should be honoured truly 
magnanimously. Thus, this bill. 
This legislation will 
accord two significant privileges to winning Filipino 
Olympiads: 
a. 
The privilege of being accorded as “tax-free citizen for life”. The winning 
Filipino Olympian will have the distinction of being exempt to pay income tax and all 
other taxes that may be imposed relevant to sports he/she represented including the 
campaign to popularise it or make known the same; 
b. 
In essence, 
the privilege of being known as the “pambansang 
pensiyonado”. A winning Filipino Olympian shall receive a monthly pension of ten 
thousand pesos (Php 10,000.00) to commence five years after winning the Olympics and 
shall continue for twenty years or until he reaches the age of sixty (601, at the option of 
the winning Filipino Olympian. 
MANNY V LAR 
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FOURTEENTH CONGRESS OF THE REPUBLIC 
First Regular Session 
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OF THE PHILIPPINES 
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S E N A T E  
S.B. ‘1- 8 0 3 
Introduced by Senator Villar 
AN ACT 
INCENTITTS OF WINNING FILIPINO OLYMPIAN/S, AMENDING FOR THE 
PURPOSE RKPUBLIC ACT NUMBER 9064, “AN ACT GRANTING CASH AND 
ATHLETES, 
COACHES AND TRAINERS AND APPROPRIATING FUNDS 
THEREFOR AND FOR OTHER PURPOSES” 
EXPANDING 
THE 
CASH 
AND 
NON-MONETARY 
BENEFITS 
AND 
OTHER NON-MONETARY BENEFITS AND INCENTIVES TO NATIONAL 
Be if enacied by the Senate and House of Representatives of the Philippines in 
Congress assembled: 
SECTION 1. This Act shall be known as the “Tax Free for Life Filipino 
Olympian Act of 2007”. 
SECTION2.. A new provision in Republic Act 9064 is hereby added to be 
known as the new Section 12. The provision shall read: 
“SEC. 12. 
THE FILIPINO OLYMPIAN TO ENJOY THE PRIVILEGE OF 
BEING TAX FREE FOR LIFE AND OTHER INCENTIVES. IN ADDITION TO THE 
TAX EXEMPTION FROM INCOME TAX OF PRIZES, WINNINGS AND AWARDS 
GRANTED TO ATHLETES IN LOCAL AND INTERNATIONAL SPORTS 
TOURNAMENTS AND COMPETITIONS PROVIDED IN THIS ACT AND IN 
REPUBLIC ACT 7549, A WINNWG FILIF’INO OLYMPLLW 
SHALL HAVE THE 
INCOME TAX AND ALL OTHER TAXES THAT MAY BE IMPOSED RELEVANT 
INCLUDING THE CAMPAIGN TO POPULARIZE IT OR MAKE KNOWN THE 
SAME.” 
PRIVILEGE OF BEING “TAX-FREE FOR LIFE” OR THE EXEMPTION TO PAY 
TO THE SPORTS HE /SHE REPRESENTED AND WON IN THE o L m p r c s  
“A WINNING FLIPIN0 OLYMPIAN SHALL RECEIVE A MONTHLY 
PENSION OF TEN THOUSAND PESOS (PEP 10,000.00) TO COMMENCE FIVE (5) 
YEARS AFTER W I ” G  THE OLYMPICS AND SHALL CONTINUE: FOR 
TWENTY YEARS OR UNTIL THE AGE OF SIXTY (60), AT THE OPTION OF THE 
WINNING FILIPINO OLYMPIAN.” 
FOR THE PURPOSE OF THIS ACT, TEE WINNING FILIPINO OLYMPIAN 
COVERS BOTH INDIVIDUAL. ATHLETE WHO REPlZESEN71ED THE COUNTRY 
AND PLAYED AS A FILIPINO OR THOSE THAT COMPETED AS TEAM 
PHILIPPINES AND 
MERITED EITHER 
GOLD, 
SILVER 
OR 
BRONZE 
DISTINCTION IN A COMPETITION SPORTS.” 


A WINNING FILIPINO OLYMPIAN WHO, PRIOR TO THE ENACTMENT 
OF THIS ACT, HAD WON IN THE OLYMPICS S W L  BE ENTITLED TO THE 
BENEFITS AND PRIVILEGES PROVIDED UNDER THIS ACT.” 
SECTION 3. 
The Philippine Olympics Committee in coordination with the 
Department of Finance, the Philippine Sports Committee, the Philippine Information 
Agency and other concerned agencies and relevant national association of athletes shall 
promulgate and issue the implementing rules and regulations within sixty (60) days upon 
approval of this Act. 
SECTION4. This Act shall take effect fifteen (15) days after its complete 
publication in the Official Gazette or in at least two (2) newspapers of national 
circulation, whichever is earlier. 
Approved,