NINETEENTH CONGRESS OF THE) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
SENATE
S.B. No. 646
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*22 JUL14 P4 *02
RHCEIVh!) BY;
Introduced by SENATOR IMEE R. MARCOS
AN ACT
GRANTING FULL TAX BENEFITS TO DONATIONS PROVIDED DURING A 
STATE OF CALAMITY, AND FOR OTHER PURPOSES
EXPLANATORY NOTE
Article II, Section 20 of the 1987 Constitution provides that "the State recognizes 
the indispensable role of the private sector, encourages private enterprise, and 
provides incentives to needed investments."
The country h?s been at the epicenter of many calamities in the past decade, 
the most devasting being the damage caused by the super typhoon Yolanda, the 
eruption of the Taai Volcano the on-going COVID-19 pandemic. Throughout these 
ordeals, the private sector has stepped up to assist government through donations 
and fundraising initiatives, often despite their own physical and financial losses. 
However, this generosity has been punished with the additional paying of donor's tax.
In recognition of the help extended by the private sector during the COVID-19 
pandemic, a provision on Republic Act No. 11469 or the "Bayanihan to Heal as One 
Acf"grants full tax benefits to the private sector - companies and individuals alike - 
that have, donated to the government, non-government organizations (NGOs), 
hospitals and other medical facilities in the battle against COVID-19.
This bill seeks to extend the same benefits to the "good Samaritans" In the 
country, determined to tirelessly and selflessly donate their funds, skills, products and 
other resources to their fellow Filipinos in times of calamity, often inspite of physical 
and financial losses they themselves endured.
In light of this, the approval of this bill is earnestly sought.
e h.
IMEE R. MARCOS/^


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NINETEENTH CONGRESS OF THE) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
SENATE
s.B. No. B46
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•22 JUL14 P4 :02
RKElvtD EV,
Introduced by SENATOR IMEE .1. MARCOS
AN ACT
GRANTING FULL TAX BENEFITS TO DONATIONS PROVIDED DURING A 
STATE OF CALAMITY, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembied:
SECTION 1. Applicability. - This Act shall be applicable to any person, natural 
or juridical, who donates to the government. Department of Health (DOH)-accredited 
hospitals. Local Government Unit fLGU) hospitals and other medical facilities and 
health clinics, only during a state of calamity.
SEC. 2. State of Calamity. - A state of calamity shall be understood as a 
condition involving mass casualty and/or major damages to property, disruption of 
means of livelihoods, roads and normal way of life of people In the affected areas as 
a result of the o.:cun ence of natural or human-induced hazard. Proviied, That there 
must first be a declaration from the President that there Is a state of calamity in a 
local government unit or in the country.
SEC. 3. Full Tax Benefits. - For purposes of this Act, full tax benefits shall pertain 
to the following:
(a) Donors Tax Exemption. - Any person who makes a donation during a state of
calamity shall be exempted from paying donor's tax.
(b) Income Tax Deduction. - Any donation, or Its monetary equivalent, made during
a state of calamity shall be fully deductible for Income tax purposes.
SEC. 4. Retroactive Application. - This Act shall have retroactive effect, starting 
from January 2020 and onwards.
SEC. 5. Separability Clause. - If any portion or provision of this Act is declared 
unconstitutional, the remainder of this Act or any provision not affected thereby shall 
remain in force and effect.


SEC. 6. Repealing Clause. - All provisions of existing laws, orders, rules and 
regulations or parts ihereof which ai e in conflict or inconsistent With the provisions of 
this Act are hereby repealed, amended or modified accordingly.
SEC. 7. Effectivity. - This Act shall take effect after fifteen (15) days following 
the completion of its publication either in the Official Gazette or in a newspaper of 
genera! circulation in the Philippines.
Approved,