,
/
I
 
, 
P? 
...l: Rj i- 'r- 
4-. ... e 
FOURTEENTH CONGRESS OF THE } 
Second Regular Session 
1 
W&qCE OF "W" 
~~~~~~~~ 
REPUBLIC OF THE PHILIPPINES 
1 
5 ,: 
SENATE 
INTRODUCED BY SENATORS MANUEL B. VILLAR, PIA S. CAYETANO, AND 
ALAN PETER "COMPANERO" S. CAYETANO 
EXPLANATORY NOTE 
A World Bank study concluded that the teachers are the single most 
important factor in the education of students. In fact, the teaching profession is 
considered as one of the noblest profession as the object of teaching is to enable 
those taught to get along without a teacher. Thus, the effectiveness of a teacher may 
be gauged on how soon his or her students can stand on their own. Yet the teaching 
profession is not only about teaching skills and sharing information and knowledge. 
It is, in its true sense, teaching the love for learning and continuing education. 
It follows therefore, that the teaching profession is one of the most influential 
professions whose contribution in shaping not only the minds but the values of our 
youth, and consequently, the future of the nation is without debate. 
Thus, beginning 1994, the UNESCO declared October 5 as World Teachers' 
Day in commemoration and recognition of the "Recommendation concerning the 
Status of Teachers" signed on October 5, 1966 by the Special Intergovernmental 
Conference on the Status of Teachers where the Philippine State is one of the 
signatories. Following this UNESCO declaration, many countries in the world started 
to officially celebrate their own teachers' day. But there were countries which 
declared national teachers' day even prior to 
the UNESCO declaration, like 
Malaysia in 1956, Thailand in 1957, and Vietnam in 1958, to name a few. 
However, the Philippines, which has more than half a million-strong teaching 
force in public elementary and secondary education alone, has no official celebration 
of Teachers' Day aside from the token commemoration of October 5 as World 
Teachers' Day. 
It is, therefore, the intention of this bill to make such official declaration 
making October 5 of each year a special working holiday in celebration of the World 
Teachers' Day. 
It is further provided under this bill that in order to make the commemoration 
and celebration of the vital role of the teaching profession more meaningful, and to 
emphasize the privileged stature of teachers in the life of each Filipino, certain 
discounts may be provided to all public and private school teachers on the said date 
with all participating private institutions granting the said discounts be given 
commensurate tax deduction. 
In view of the foregoing, the immediate approval of this bill is earnestly 
sought. 
1 


Sen. Alan Peter ‘‘CompaAero” S. Cayetano 


FOURTEENTH CONGRESS OF THE 
1 
REPUBLIC OF THE PI-IILIPPINES 
) 
Second Regular Session 
) 
, 
,..? 
S E N A T E  
~
~
~
i
v
~
W !  
INTRODUCED BY SENATORS MANUEL B. VILLAR, PIA S. CAYETANO, AND 
ALAN PETER “COMPANERO” S. CAYETANO 
AN ACT 
DECLARING THE FIFTH DAY OF OCTOBER OF EVERY YEAR AS 
THE NATIONAL TEACHERS’ DAY AND PROVIDING FOR CERTAIN 
DISCOUNTS AND BENEFITS THAT MAY BE ENJOYED BY THE 
TEACHERS IN RELATION THERETO 
Be it enacted by the Senate and the House of Representatives in Congress 
assembled: 
Section 1. National Teachers’ Day. The fifth day of October of every year is 
hereby declared as the “National leachers Day.” 
To ensure a meaningful observance of this special working holiday, all heads 
of government agencies and instrumentalities, including government-owned and 
controlled corporations especially those that are directly dealing with the teachers, 
including local government units, and employers in the private sector, shall 
encourage and afford sufficient time and opportunities for their employees to engage 
and participate in any activity conducted within the premises of their offices or 
establishments in celebration of the “National Teachers’ Day.” 
Section 2. Definition of ‘Terms. - For purposes of this Act, a teacher is 
defined as a person employed by either a public or private school, and is engaged in 
basic education, technical or vocational education, or in higher education, or 
engaged as teacher in alternative learning systems in any of those mentioned 
educational levels. 
Section 3. Discounts for the Teachers in Relation to the National 
Teachers’ Day. - In relation to the celebration of the teachers’ day, all teachers 
shall enjoy, on the first Friday, Saturday and Sunday of October of every year, the 
Following discounts: 


1. Twenty percent (20%) discount from all establishments relative to the 
utilization of services in hotels and similar, lodging establishment, 
restaurants and recreation centers; 
2. Twenty percent (20%) discount on admission fees charged by 
theaters, cinema houses and concert hails, circuses, carnivals, and 
other similar places of culture, leisure and amusement; 
3. Twenty percent (20%) discount in fare for domestic air and sea travel; 
4. Twenty percent (20%) discount in public railways, skyways and bus 
fare; and 
5. Twenty percent (20%) discount on rice and other goods purchased in 
any of the outlets or stores of the National Food Authority. 
Teachers may enjoy these discounts upon presentation of their identification 
cards as teachers and other corroborating requirements as may be identified in the 
implementing rules and regulations of this Act. 
In order to enjoy the said discounts, and to afford teachers, students, and 
communities to celebrate Teachers Day on the first Friday, Saturday, and Sunday of 
October of every year, the said days shall be special non-working holidays for 
teachers, as defined by this Act. 
Section 4. Tax Deductions - The establishment may claim the discounts 
granted under the preceding section as tax deduction based on the net cost of the 
goods sold or services rendered: Provided, That the cost of the discount shall be 
allowed as deduction from gross income for the same taxable year that the discount 
is granted. Provided, further, That the total amount of the claimed tax deduction net 
of value added tax if applicable, shall be included in their gross sales receipts for tax 
purposes and shall be subject to proper documentation and to the provisions of the 
National Internal Revenue Code. as amended. 
Section 5. Penal Clause. - Any person who, without valid ground, refuses to 
grant the discounts provided under section 3 of this Act, shall be penalized with 
arresto mayor or a fine of not more than five thousand pesos (P5,000.00), or both. 
Similarly, any person who misrepresents himself as a teacher, and/or falsifies any of 
the identification requirements in order to enjoy the benefits as provided for under 
this Act shall be penalized with arresto mayor or a fine of not more than five 
thousand pesos (P5,000.00), or both. 
A 


,Sqgtion 6. Authority of Local Government Units and/or Local School Board 
to Grant a Teachers Day Bonus. Any law, executive order, department order, 
ordinance and the like, to the contrary notwithstanding, the Local Government Unit 
(LGU), through the local sanggunian, and/or the Local School Board as defined in 
the 1991 Local Government Code, are hereby authorized to grant a Teacher's Day 
Bonus to each public school teacher within their territorial jurisdiction in an amount 
not exceeding one month basic salary of each teacher to be sourced from either or 
both the general fund of the LGU concerned or the Special Education Fund. 
Section 7. Authority of State Universities and Colleges to Grant a Teachers 
Day Bonus. Any law, executive order, administrative order, or rules and regulations 
and the like, to the contrary notwithstanding, the Board of Regents or Trustees of 
each State University or College are hereby authorized to grant a Teacher's Day 
Bonus to their faculty members in an amount not exceeding one month basic salary 
of each teacher to be sourced from their income or savings. 
Section 8. Recognition for Outstanding Teachers. - In line with the Teachers' 
Day celebration, the Department of Education (DepEd) and the Commission on 
Higher Education (CHED) shall provide for a system of rewards and incentives to 
outstanding teachers in public and private schools. 
Section 9. Implementing Rules and Regulations. - The Department of 
Education (DepEd), Commission on Higher Education (CHED) and the Technical 
Education and Skills Development Authority (TESDA), in consultation with the 
Bureau of Internal Revenue, the Department of Trade and Industry (DTI), and the 
Department of Interior and local Government (DILG) shall issue the implementing 
rules and regulations for the effective implementation of the provisions of this Act no 
later than sixty (60) days from the approval of this Act. 
Section I O .  Separability Clause. - Should any provision herein be declared 
unconstitutional, the same shall not affect the validity of the other provisions of this 
Act. 
Section 11.- Repealing Clause. - All laws, decrees, orders, rules and 
regulations or other issuances or parts inconsistent with this Act are hereby repealed 
or modified accordingly. 
Section 12. - Effectivity. - This Act shall take effect fifteen (15) days 
ollowing its publication in at least two (2) newspapers of general circulation. 


Approved, 
h