I ‘
NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
S.B. No.
)
SENATE
326
ot the
*22 JUL 12 A10 :26
RECEIVED BV.
Introduced by SENATOR SONNY ANGARA
AN ACT
FURTHER EXPANDING THE INCENTIVES GRANTED TO NATIONAL ATHLETES 
AND COACHES, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 10699 
OR THE "NATIONAL ATHLETES AND COACHES BENEFITS AND INCENTIVES 
ACT."
EXPLANATORY NOTE
In the 7019 Southeast Asian (SEA) Games, the Philippines displayed a dominant 
performance, having finished first place among the participating nations with a total 
of more than 300 medals - over 100 of which are gold. In fact, this has been our best 
SEA games performance since 2005 wherein the country finished first and tallied 291 
medals.
Meanwhile, amidst the hardships of our ongoing bout against the effects of 
COVID-19, our national athletes and coaches gave the country a renewed sense of 
hope and inspiration by finishing the 2020 Tokyo Olympics with the best performance 
ever recorded since the Philippines/ first participation in 1924. Out of the 19 athletes 
that were sent to compete in the world's biggest sporting event, four were able to 
bring home medals: one bronze from boxer Eumir Marcial, two silvers from boxers 
Nesthy Petecio and Carlo Paalam, and one gold from weightlifter Hidilyn Diaz - our 
first gold in close to a century of competing in the Olympics.
Finally, in the recently concluded 2022 SEA Games held in Vietnam, the country 
ranked 4th overall with 52 gold medals, 70 silver medals, and 104 bronze medals - 
just behind Indonesia (3rd place), Thailand (2nd place), and host country Vietnam (1st 
place).
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With such a stellar performance, it is only fitting that our national athletes and 
their coaches receive higher incentives from the government as they go on to compete 
in other international competitions. And while R.A. No. 10699 - which this 
representation helped usher into law - provided for expanded incentives for our 
national athletes and coaches, there is a need to increase the said cash incentives 
under the law to reflect the gratitude this country has for the enormous work and 
sacrifice that our national athletes and coaches have put in to bring pride and honor 
to the Philippines.
The added incentives will encourage Filipinos to engage in sports - especially 
those which have yet to attract mainstream popularity - and represent the country in 
the future. This measure will also provide additional support for the recipients to 
further hone their skills and expertise - whether here in the Philippines or abroad. It 
is also our hope that the increased cash Incentives can also help our national athletes 
to be free from the worry of providing for their day-to-day necessities and instead 
focus on their respective sports.
Furthermore, the bill intends to free our national athletes, coaches, and donors 
from the burden of having their rewards, benefits, and other forms of incentives taxed 
under existing rules and regulations. While there may be foregone revenue on the 
side of the government, this can be considered minute compared to the honor and 
pride our winning national athletes and coaches bring to the country. In addition, this 
measure will not only further incentivize our athletes and coaches but also create a 
more conducive and enticing environment for our private sector to continue supporting 
our country's collective endeavor of winning more international sports competition.
As a nation proud of its national athletes and coaches, approval of this bill is 
earnestly sought.
NNY ANGARA


NINETEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE
S.B. No. 326
o( 11)C ^rcvctarp
•22 JUL12 AlO 26
RECEIVlD BV:
Introduced by SENATOR SONNY ANGARA
AN ACT
FURTHER EXPANDING THE INCENTIVES GRANTED TO NATIONAL ATHLETES 
AND COACHES, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 10699 
OR THE "NATIONAL ATHLETES AND COACHES BENEFITS AMD INCENTIVES 
ACT."
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
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SECTION 1. Section 4 of Republic Act No. 10699 otherwise known as the
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"National Athletes and Coaches Benefits and Incentives Act", is hereby further
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amended to read as follows:
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"Sec. 4. Benefits and Privileges for National Athletes and Coaches - Any
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national athlete and coach, as defined herein and who is currently
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registered as such, shall be entitled to the following:
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'(a) x x x;
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"(I) EXEMPTION FROM NATIONAL TAXES, FEES AND CHARGES
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OF THE REWARDS, BENEFITS, AND OTHER FORMS OF
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INCENTIVES GIVEN TO NATIONAL ATHLETES AND COACHES
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WHO COMPETE OR WIN IN INTERNATIONAL SPORTS
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COMPETITIONS AS DEFINED UNDER THIS ACT, SUBJECT TO
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THE RULES AND REGULATIONS TO BE ISSUED BY THE
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DEPARTMENT OF FINANCE (DOF) AND THE BUREAU OF
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INTERNAL REVENUE (BIR): PROVIDED, THAT THE FAILURE TO
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PROMULGATE RULES AND REGULATIONS FOR THIS PURPOSE
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SHALL NOT PRECLUDE THIS PROVISION FROM TAKING
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EFFECT: PROVIDEDFURTHER/1HM THE AFORMENTIONED TAX
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EXEMPTION SHALL BE AVAILED WITHIN SIX (6) MONTHS
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FROM THE CULMINATION OF THE INTERNATIONAL SPORTS#
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COMPETITION: PROVIDED FURTHER, THAT THIS PROVISION
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SHALL NOT BE IN LIEU OF ANY AND ALL TAX PRIVILEGES 
ALREADY GRANTED TO NATIONAL ATHLETES AND COACHES, 
OR THE DONORS OF SUCH REWARD OR INCENTIVES: 
PROVIDED FINALLY, THAT THE TAX EXEMPTION HEREIN 
PROVIDED SHALL HAVE A RETROACTIVE APPLICATION FROM 
JANUARY 1, 2021
SECTION 2. Section 8 of the same Act is hereby further amended to read as
follows:
"Sec. 8. Cash Incentives for Athletes - National athletes and other 
athletes who are not officially or currently members of the national 
training pool but who have otherwise represented the country in 
international sports competition, who win gold, silver and bronze medals 
in international sports competitions shall be entitled to cash incentives 
in the following amounts: 
a. Individual Events
1. For Gold Medalists:
XXX 
XXX 
XXX
V. [Five-hundrcd-thousand pesos (P500,0Q0.0Q)] SIX HUNDRED 
THOUSAND PESOS (P600,000.00) for Asian Beach Games, 
and Asian-level competitions held at least every two (2) years 
with at least twenty-five (25) countries participating, and 
qualifying competitions for World-level and Asicn-level games;
Vi. [Three -hundred thousand..pesos...(P300,09Qv0€)-)] FOUR
HUNDRED THOUSAND PESOS {P400,000.00) for SEA 
Games; and
vii. [One- hundred-fifty-thousand-pes0S-(-P-l5Q,-QQ(}t8Q)] TWO
HUNDRED THOUSAND PESOS (P200,000) for ASEAN Para 
Games.
XXX 
XXX 
XXX
2. For Silver Medalists:
XXX 
XXX 
XXX
V. [Two hundred fifty thousand.pesos-(-P2-5Q>QQ0-.99)] THREE
HUNDRED FIFTY THOUSAND PESOS (P350,000.00) for 
Asian Beach Games, and Asian-level competition held at least 
every two (2) years with at least twenty-five (25) countries 
participating, and qualifying competitions for World-level and 
Asian-level games;
vi. [One-hundred fifty thousand pesos (P150,0Q0:QQ)] TWO 
HUNDRED FIFTY THOUSAND PESOS (P250/000.00) for 
SEA Games; and


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; 
vii. [-Sevcnty-fivc-t-houGQnd pesos (PyS.OOO.OO)] ONE HUNDRED
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TWENTY-FIVE THOUSAND PESOS {P125,000.00) for
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ASEAN Para Games.
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XXX 
XXX 
XXX
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3. For Bronze Medalists:
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XXX 
XXX 
XXX
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V. [One hundred thousand pesos (P100/000.00)] ONE
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HUNDRED FIFTY THOUSAND PESOS (P150,000.00) for
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Asian Beach Games, and Asian-level competitions held at least
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every two (2) years with at least twenty-five (25) countries
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participating and qualifying competition for World-level and
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Asian-level games;
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vi. [Sixty-- -thousand - pesos (P60,000.00)] ONE HUNDRED
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THOUSAND PESOS (P100,000.00) for SEA Games; and
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Vii. [T-hirty thousand pesos (P-30,QOQ.OO)] FIFTY THOUSAND
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PESOS (P50,000.00) for ASEAN Para Games.
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XXX 
XXX 
XXX"
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SEC. 3. Separability Clause, - If any provision of this Act is declared invalid
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or unconstitutional, the other provisions not affected thereby shall continue to be in
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full force and effect.
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SEC. 4. Repealing Clause. -All laws, decrees, executive orders or rules and
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regulations contrary to or inconsistent with the provisions of this Act ai'e hereby
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repealed or modified accordingly.
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SEC. 5. Effectivity Clause. - This Act shall take effect fifteen (15) days after
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its publication in the Official Gazette or in any newspaper of the general circulation.
Approved,