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TWENTIETH CONGRESS 
)
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
SENATE
S. B. No. 407
25 JUL 10 P4 37
Ui.Ll ,L
INTRODUCED BY SENATOR CHRISTOPHER LAWRENCE "BONG" T. GO
AN ACT
AMENDING SECTION 8 OF REPUBLIC ACT NO. 10699, ENTITLED "THE 
NATIONAL ATHLETES AND COACHES BENEFITS AND INCENTIVES ACT"
EXPLANATORY NOTE
Article 14, Section 19 of the 1987 Constitution mandates that the State promote 
physical education and encourage sports programs, league competitions, and amateur 
sports, including training for international competitions, to foster self-discipline, 
teamwork, and excellence for the development of a healthy and alert citizenry.
Through the years, we have witnessed how Filipino athletes stand out in various 
international sports competitions such as the Asian Games, Para Games, World 
Championships and the Olympics. The accomplishments of our athletes have inspired and 
brought pride to the Filipino people, demonstrating that we can excel in sports with hard 
work, perseverance, and determination.
Republic Act No. 10699 was enacted to expand the coverage of incentives granted 
to national athletes and coaches. This is to encourage their contribution in Philippine 
sports and for bringing pride and honor to the country. The present law, however, 
seemingly provided disproportionate incentives as compared to those competing in para 
sport competitions compared to other international competitions. Para-athletics which is


practiced by athletes with a disability must be recognized on the same footing as other 
international competitions
The proposed measure seeks to upgrade the incentives for para-athletes to be at 
par with other international competitions of the same caliber. This bill also intends to 
provide equal opportunities and recognition to all athletes, thereby promoting inclusivity 
and diversity in sports. The proposed measure also provides tax exemption for all 
incentives, rewards, bonuses and other forms of emoluments to be received by athletes.
In view of the foregoing, the proposed measure is earnestly sought.
SENATOR CHRISTOPHER LAWRENCE "BONG" T. GO


TWENTIETH CONGRESS 
)
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
25 JUL 10 P4 :37
S. B. No.
SENATE
407
RIG;,
INTRODUCED BY SENATOR CHRISTOPHER LAWRENCE "BONG" T. GO
AN ACT
AMENDING SECTION 8 OF REPUBLIC ACT NO. 10699/ ENTITLED "THE 
NATIONAL ATHLETES AND COACHES BENEFITS AND INCENTIVES ACT"
Be it enacted by the Senate and the House of Representatives of the Philippines in 
Congress assembled:
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section 1. Section 8 of the Republic Act 10699, otherwise known as the 
"National Athletes and Coaches Benefits and Incentives Act", is hereby 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 competitions, 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:
"i. Ten million pesos (P10,000,000.00) and an Olympic Gold Medal of 
Valor to be issued by the PSC for Summer Olympic and Winter Olympic 
Games AND PARALYMPIC GAMES;


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"ii. Five million pesos (P5,000,000.00) and an Olympic Gold Medal of 
Valor to be issued by the PSC for Youth Olympic Games [and Paralympic 
Games];
"iii. Two million pesos (P2,000,000.00) for Asian Games, Asian Winter 
Games, AND ASIAN PARA GAMES and Asian Indoor and Martial Arts 
Games;
"iv. One million pesos (P1,000,000.00) for [Asian Paro Gomes and] 
World-level competitions held at least every two years with at least forty- 
five (45) countries participating;
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"vi. Three hundred thousand pesos (P300,000.00) for SEA Games AND
ASEAN PARA GAMES; AND
rvii. One hundred fifty thousand pesos (P150,000.00) for ASEAN Para 
Games.]
"(2) For Silver Medalists:
"(i) Five million pesos (P5,000,000.00) for Summer Olympic and Winter 
Olympic Games AND PARALYMPIC GAMES;
"(ii) Two million five hundred thousand pesos (P2,500,000.00) for Youth 
Olympic Games [and Paralympic Games];
"(iii) One million pesos (P1,000,000.00) for Asian Games, Asian Winter 
Games, ASIAN PARA GAMES, and Asian Indoor and Martial Arts 
Games;
"(iv) Five hundred thousand pesos (P500,000.00) for [Asian Poro Games 
aad^ World-level competitions held at least every two (2) years with at 
least forty- five (45) countries participating;
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"(vi) One hundred fifty thousand pesos (P150,000.00) for SEA Games
AND ASEAN PARA GAMES
"[(vii) Seventy five thousand pesos (P75,000.00) for ASEAN Pora 
Games.]


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"(3) For Bronze Medalists:
(i) Two million pesos (P2,000,000.00) for Summer Olympic and Winter 
Olympic Games AND PARALYMPIC GAMES;
"(ii) One million pesos (PI,000,000.00) for Youth Olympic Games [an^ 
Paralympic Games];
"(iii) Four hundred thousand pesos (P400,000.00) for Asian Games, Asian 
Winter Games, ASIAN PARA GAMES, and Asian Indoor and Martial Arts 
Games;
"(iv) Two hundred thousand pesos (P200,000.00) for [Asian- Para 
Games and] World-level competitions held at least every two (2) years 
with at least forty- five (45) countries participating;
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"(vi) Sixty thousand pesos (P60,000.00) for SEA Games AND ASEAN 
PARA GAMES [aa^].
"[(vii) Thirty thousand pesos (P30,000.00) for ASEAN Para Games.]
X X X."
SEC. 2. A new Section shall be inserted to read as follows:
"SECTION 10. EXEMPTION FROM TAXES ON INCENTIVES, REWARDS, 
BONUSES AND OTHER FORMS OF EMOLUMENTS RECEIVED BY COMPETING OR 
WINNING NATIONAL ATHLETES AND COACHES. - ALL INCENTIVES, REWARDS, 
BONUSES AND OTHER FORMS OF EMOLUMENTS, AS WELL AS DONATIONS, 
GIFTS, ENDOWMENTS AND CONTRIBUTIONS, WHETHER FROM PUBLIC OR 
PRIVATE PERSONS OR ENTITIES, RECEIVED BY NATIONAL ATHLETES WHO 
COMPETE OR WIN IN INTERNATIONAL SPORTS COMPETITIONS AS DEFINED 
IN THIS ACT, INCLUDING THOSE RECEIVED BY THEIR RESPECTIVE COACHES, 
SHALL BE EXEMPT FROM ANY AND ALL NATIONAL OR LOCAL TAXES, FEES AND 
CHARGES, SUBJECT TO RULES AND REGULATIONS TO BE ISSUED BY THE 
SECRETARY OF FINANCE, AS RECOMMENDED BY THE COMMISSIONER OF


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INTERNAL REVENUE: PROVIDED, HOWEVER, THAT DONATIONS, GIFTS, 
ENDOWMENTS AND CONTRIBUTIONS MADE PRIOR TO THE COMPETITION 
ITSELF AND DIRECTLY AND EXCLUSIVELY USED TO FUND TRAINING AND 
COMPETITION-RELATED EXPENSES, AS WELL AS INCENTIVES, REWARDS, 
BONUSES AND OTHER FORMS OF EMOLUMENTS RECEIVED BY COMPETING OR 
WINNING NATIONAL ATHLETES AND COACHES, SHALL BE CONSIDERED AS 
ALLOWABLE DEDUCTIONS FROM GROSS INCOME FOR PURPOSES OF 
COMPUTING THE TAXABLE INCOME OF THE DONOR IN ACCORDANCE WITH 
THE PROVISIONS OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS 
AMENDED. THE EXEMPTION FROM DONOR'S TAX AND DEDUCTIBILITY FROM 
GROSS INCOME PROVIDED HEREIN MAY BE AVAILED OF WITHIN ONE (1) 
YEAR BEFORE THE COMMENCEMENT OF THE INTERNATIONAL SPORTS 
COMPETITION WHERE THE NATIONAL ATHLETE WILL COMPETE IN, AS 
CERTIFIED BY THE RESPECTIVE BODIES THAT ACCREDITED THEM AND THEIR 
COACHES, WHICH MAY BE THE PHILIPPINE SPORTS COMMISSION 
PHILIPPINE OLYMPIC COMMITTEE, OR THE NATIONAL PARALYMPIC 
COMMITTEE OF THE PHILIPPINES, AND WITHIN THREE (3) MONTHS AFTER 
THE INTERNATIONAL SPORTS COMPETITION. THE EXEMPTIONS AND 
PRIVILEGES PROVIDED HEREIN SHALL TAKE EFFECT ON JANUARY 1, 2025 
AND SHALL NOT BE AVAILED IN LIEU OF ANY TAX EXEMPTION OR PRIVILEGE 
GRANTED UNDER EXISTING LAWS."
The succeeding sections shall be renumbered accordingly.
SEC 3. Separability Clause. - If any provision or part hereof is held invalid or 
unconstitutional, the remainder of the law or the provision or part not otherwise affected 
shall remain valid and subsisting.
SEC 4. Repealing Clause. - All laws, decrees, orders, rules and regulations or parts 
thereof inconsistent with this Act are hereby repealed or amended accordingly.


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SEC. 5. Effectivity. — This Act shall take effect fifteen (15) days after its
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publication in the Official Gazette or in two (2) newspapers of general circulation.
Approved,