Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
EIGHTEENTH CONGRESS 
Third Regular Session 
House Bill No. _________ 
________________________________________________________________________ 
Introduced by REPRESENTATIVE JOEY SARTE SALCEDA 
_________________________________________________________________________ 
AN ACT 
EXEMPTING MONETARY DONATIONS AND REWARDS IN FAVOR 
OF NATIONAL ATHLETES AND COACHES FROM TAXES, 
AMENDING FOR THE PURPOSE SECTION 4 OF REPUBLIC ACT NO. 10699 
EXPLANATORY NOTE 
On July 26, 2021, Sgt. Hidilyn Diaz won the gold medal at the 2020 Summer Olympics in 
Tokyo, making history by winning the first ever gold medal won by a Filipino athlete since the 
country's first appearance in the Olympics in 1924. In addition to this unprecedented feat, Diaz 
also set new Olympic weightlifting records by lifting 127kg in the Clean and Jerk and lifting a 
total weight of 224kg. 
In the days after the Sgt. Diaz’s win, the Philippines also has a strong chance of achieving more 
medals, making this the first time in decades that the country is set to win multiple medals at 
the same Olympic games.  
The honor that Filipino athletes have brought to the country this year is immense and historic. 
So unprecedented is this honor that it appears our laws were unable to anticipate the outpouring 
of material solidarity from different sectors of society for our winning athletes and coaches.  
In view of the need to recognize this historic win, and to express the State’s solidarity and 
congratulations for our winning athletes and coaches, this bill will exempt rewards for national 
athletes and coaches who compete or win in international sports competitions from any and all 
taxes, fees, and charges.  
The bill also ensures that the failure to issue revenue regulations providing the implementing 
mechanisms for the exemption will not preclude the provision from being implemented. This 
guarantees that no administrative omission will prevent the athletes and coaches from availing 
of the benefit. 
Considering the negligible foregone taxes from such gifts, and considering that the 
representations these athletes and coaches make in international competitions are officially 
endorsed by, and made in behalf of, the State, these foregone revenues ultimately redound to 
the benefit of the State, whose goals and objectives these athletes and coaches promote.  
July 28,2021
3:40 pm
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In view of the foregoing, the approval of this bill is urgently sought. 
 
 
 
 
JOEY SARTE SALCEDA 
 
 
 


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
EIGHTEENTH CONGRESS 
Third Regular Session 
House Bill No. _________ 
________________________________________________________________________ 
Introduced by REPRESENTATIVE JOEY SARTE SALCEDA 
_________________________________________________________________________ 
AN ACT 
EXEMPTING MONETARY DONATIONS AND REWARDS IN FAVOR 
OF NATIONAL ATHLETES AND COACHES FROM TAXES, 
AMENDING FOR THE PURPOSE SECTION 4 OF REPUBLIC ACT NO. 10699 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. Short title. – This Act may also be referred to as the “Hidilyn Diaz Act of 
2021.” 
SEC. 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 competing for the country and by providing benefits and incentives for national 
athletes and other athletes who win in international sports competitions and bring honor and 
recognition to the country. 
SEC. 3. Exemption of monetary rewards and emoluments in favor of winning national 
athletes and coaches. – Section 4 of Republic Act No. 10699 is hereby amended to read as 
follows: 
SEC 4. Benefits and Privileges for National Athletes and Coaches. – 
Any national athlete and coach, as defined herein and who is currently 
registered as such, shall be entitled to the following: 
a. The grant of twenty percent (20%) discount from all establishments
relative to the utilization of transportation services, hotels and other lodging 
establishments, restaurants and recreation centers and purchase of medicine and 
sports equipment anywhere in the country for the actual and exclusive use or 
enjoyment of the national athlete and coach; 
b. Minimum of twenty percent (20%) discount on admission fees
charged by theaters, cinema houses and concert halls, circuses, carnivals, and 
other similar places of culture, leisure and amusement for the actual and 
exclusive use and enjoyment of the national athlete and coach; 
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c. Free medical and dental consultations in government hospitals and 
similar establishments anywhere in the country; 
 
d. Coverage in the National Health Insurance Program (NHIP) of the 
Philippine Health Insurance Corporation (PHILHEALTH) through the 
sponsored program of the PSC; 
 
e. A comprehensive social security program to be formulated by the 
Social Security System within one hundred eighty (180) days from the approval 
of this Act; 
 
f. Priority in existing livelihood programs being undertaken by various 
government agencies subject to the guidelines and qualifications by the 
implementing body; 
 
g. Priority in national housing programs, affordable “pabahay” loans 
and other housing opportunities subject to the guidelines and qualifications set 
by the National Housing Authority (NHA) or the Home Development Mutual 
Fund (HDMF); [and] 
 
h. Use of living quarters and training centers set up and maintained by 
the PSC for the exclusive use of national athletes while preparing and training 
for international competitions[.] ; 
 
I. EXEMPTION OF REWARDS, BONUSES, AND OTHER 
FORMS OF EMOLUMENTS IN FAVOR OF NATIONAL ATHLETES 
AND COACHES WHO COMPETE OR WIN INTERNATIONAL 
SPORTS COMPETITIONS AS DEFINED IN THIS ACT FROM ANY 
AND ALL TAXES, FEES, AND CHARGES LEVIED BY ANY 
GOVERNMENT AGENCY, LOCAL OR NATIONAL, SUBJECT TO 
THE RULES AND REGULATIONS TO BE ISSUED BY THE 
SECRETARY OF FINANCE, AS RECOMMENDED BY THE 
COMMISSIONER OF INTERNAL REVENUE: PROVIDED, THAT 
THE FAILURE OF THE BUREAU OF INTERNAL REVENUE TO 
PROMULGATE 
RULES 
AND 
REGULATIONS 
FOR 
THIS 
PARAGRAPH SHALL NOT PRECLUDE THIS PARAGRAPH FROM 
BEING CARRIED OUT. PROVIDED FURTHER, THAT THIS 
SECTION SHALL NOT BE IN LIEU OF ANY AND ALL TAX 
PRIVILEGES ALREADY EXERCISED BY NATIONAL ATHLETES 
AND COACHES, OR THE DONORS OF SUCH REWARD OR 
EMOLUMENTS. 
 
Such privately-owned establishments shall enjoy tax deductions 
equivalent to the discounts extended to the national athletes and coaches under 
paragraphs (a) and (b) hereof, subject to the rules and regulations to be issued 
by the Secretary of Finance, as recommended by the Commissioner of Internal 
Revenue, within ninety (90) days upon the effectivity of this Act: Provided, 
That the failure of the Bureau of Internal Revenue (BIR) to promulgate the 
rules” and regulations shall not prevent the implementation of aforementioned 
benefits. 


 
SEC. 4. Implementing Rules and Regulations. – The Secretary of Finance and the 
Commissioner of Internal Revenue shall promulgate the necessary implementing rules and 
regulations within thirty (30) days upon the effectivity of this Act. Nothing in this Act shall be 
construed as preventing government agencies from carrying out the provisions of Section 3 of 
this Act. 
 
 
SEC. 5. Repealing Clause. – All laws, decrees, orders, rules and regulations or parts 
thereof inconsistent with any provision of this Act are hereby repealed, amended, or modified 
accordingly. 
 
 
SEC. 6. Separability Clause. –  If, for any reason, any provision of this Act or any part 
thereof be declared unconstitutional and invalid, the other parts or provisions of this Act not 
affected thereby shall remain in full force and effect. 
 
 
SEC. 7. Effectivity Clause. – This Act shall take effect fifteen (15) days after its 
complete publication in the Official Gazette or in at least two (2) newspapers of general 
circulation. 
 
Approved,