Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ______ 
INTRODUCED BY REP. HARRIS CHRISTOPHER M. ONGCHUAN 
       EXPLANATORY NOTE 
Filipino athletes go through countless hours of training and endure the 
physical, mental, emotional, and sometimes even financial struggles all to represent 
our country well on the international stage. As such, it is only appropriate that we 
give them the respect and benefits that they deserve. 
RA 10699 or the National Athletes and Coaches Benefits Act provides for the 
granting of incentives to the aforementioned. Section 8 of the Act discusses cash 
incentives for our representatives that garner medals in their sporting events. 
However, it is not explicitly stated in the act that these rewards are exempted from 
taxation. 
This bill aims to amend RA 10699 to state that the incentives, rewards, bonuses, 
and other forms of emoluments be exempt from taxes. This will provide the much 
needed boost for our national athletes to train harder and do their best in their 
respective fields. 
This bill was first filed by Reps. Velasco and Salceda in the 18th Congress. 
Without the passage of the bill in the 18th Congress, this bill is being refiled.  
In view of the foregoing, the immediate passage of this bill is earnestly sought. 
HARRIS CHRISTOPHER M. ONGCHUAN 
August 30, 2022
8:02 am
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 Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. _____ 
Introduced by Representative 
HARRIS CHRISTOPHER M. ONGCHUAN 
AN ACT  
EXEMPTING INCENTIVES, REWARDS, BONUSES AND OTHER FORMS OF 
EMOLUMENTS RECEIVED BY NATIONAL ATHLETES AND COACHES 
FROM TAXES, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 10699, 
OTHERWISE KNOWN AS THE “NATIONAL ATHLETES AND COACHES 
BENEFITS AND INCENTIVES ACT” 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. Short Title. – This Act shall be known as the “Hidilyn Diaz Act”. 
SECTION 2. Declaration of Principle. – The State shall give priority to sports to foster 
patriotism and nationalism, accelerate social progress, and promote total human 
liberation and development. Towards this end, the State shall look after the welfare 
of national athletes and coaches by providing benefits and incentives for qualified 
athletes and coaches who compete or win in international sports competitions and 
bring honor and recognition to the country. 
SECTION 3. A new Section, designated as Section 4-A, is hereby inserted in Republic 
Act No. 10699, otherwise known as the “National Athletes and Coaches Benefits and 
Incentives Act”, to read as follows: 
“SEC. 4-A. EXEMPTION FROM TAXES OF INCENTIVES, REWARDS, 
BONUSES AND OTHER FORMS OF EMOLUMENTS RECEIVED BY COMPETING 
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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 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, 2021 AND SHALL NOT BE AVAILED IN LIEU 
OF ANY TAX EXEMPTION OR PRIVILEGE GRANTED UNDER EXISTING 
LAWS.” 
SECTION 4. Implementing Rules and Regulations. – Within thirty (30) days from the 
effectivity of this Act, the Department of Finance shall, upon recommendation by the 
Bureau of Internal Revenue, promulgate rules and regulations for the effective 
implementation of this Act: Provided, That failure to promulgate said rules and 
regulations shall not prevent the implementation of the provisions of this Act. 


SECTION 5. Repealing Clause. – All laws, decrees, executive orders, rules and 
regulations or parts thereof which are contrary to or inconsistent with any provisions 
of this Act are hereby repealed, amended, or modified accordingly. 
SECTION 6. Separability Clause. – If any provision or part of this Act is declared 
unconstitutional and invalid, the remaining parts or provisions not affected shall 
remain in full force and effect. 
 
SECTION 7. Effectivity. – This Act shall take effect after fifteen (15) days following 
its complete publication in the Official Gazette or in a newspaper of general 
circulation. 
Approved.