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Republic of the Philippines
HOUSE 0F REPRESENTATIVES
Quezon City, Metro Manila
NINETEENTH CONGRESS
Second Regular Session
HouseBfllNo.10296
Introduced by Representative Midy N. Cua
Lone District, Quirino
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AN ACT PROVIDING A THN PERCENT DISCOUNT TO LICENSED TEACIIERS
EXPLANATORY NOTE
Among other safeguards, Section 5, Article XIV of the Constitution provides that "The State shall
assign the highest budgetary priority to education and ensure that teaching will attract and retain its
rightful  share of the best available talents throuch adequate remuneration and other means of job
satisfaction and fulfillment." With teaching being considered the most noble profession, having an
important role in the development of the country's young minds,licensed teachers are entitled to the
recognition they deserve.
This bill seeks to recognize the indispensable role of licensed teachers, whether in public or private
educational institutions, by providing them with a ten percent (10%) discount on their purchase of
goods and services. This is in line with the provisions of the Constitution and is an attempt to make
up part of the disparity between teacher compensation here and abroad.
In view of the foregoing, the passage of this bill is earnestly sought.


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila
NINETEENTH CONGRESS
Second Regular Session
HOuseBfllNO.m298
Intrnduced by Representative Midy N. Cua
Lone District, Quirino
AN ACT PROVIDING A TEN PERCENT DISCOUNT T0 LICENSED TEACRERS
Be it enacted by the Senate and House Of Representatives Of the Philippines in Congress assembled:
Section 1. rj-fJe. -This Act shall be known as the "Teacher Discount Act."
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3                      Section 2. DecJarcJJz.oH a/Po/I.ey. -It is the policy of the state to adequately compensate its
4       licensed  teachers  (LT).  Towards  this  end,  it  shall  adopt  privileges  that  complement  the  basic
5       compensation of LT to ensure affordability of essential goods and services.
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7                     Section 3. D!.scocm/ Prior./egr a/Zz.censed reochers. ~ Licensed teachers shall be entitled to a
8       ten percent (10%) discount on the sale of the following goods and services from all establishments:
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(a)  On the  purchase  of medicines,  including the  purchase  of influenza and  pnuemococcal
vaccines,  and  such  other  essential  medical  supplies,  accessories  and  equipment  to  be
determined by the Department of Health (DOH).
The DOH shall establish guidelines and mechanism of compulsory rebates in the sharing
of  burden  of discounts  among  retailers,  manufacturers  and  distributors,  taking  into
consideration their respective margins:
(b)  On  the  professional  fees  of  attending  physician/s  in  all  private  hospitals,  medical
facilities, outpatient clinics and home health care services;
(c)  On  the  professional  fees  of licensed  professional  health  providing  home  health  care
services  as  endorsed  by  private  hospitals  or  employed  through  home  health  care
employment agencies;
(d)  On medical and dental  services,  diagnostic  and laboratory fees in all private hospitals,
medical facilities, outpatient clinics, and home health care services, in accordance with
the rules and regulations to be issued by the DOH,  in coordination with the Philippine
Health Insurance Corporation (PhilHealth);
(e)  In actual fare for land transportation travel in public utility buses (PUBs), public utility
jeepneys  (PUJs),  taxis,  Asian  utility  vehicles  (AUVs),   shuttle  services  and  public


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railways, including Light Rail Transit (LRT), Mass Rail Transit (MRT), and Philippine
National Railways (PNR);
(D  In actual transportation fare for domestic air transport services and sea shipping vessels
and the like, based on the actual fare and advanced boohing;
(g)  On the utilization of services in hotels and similar lodging establishments, restaurants and
recreation centers;
(h)  On admission fees charged by theaters, cinema houses and concert halls, circuses, leisure
and amusement; and
(i)   On funeral and burial services for the death of senior citizens.
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15                     In  the  purchase  of goods  or  services  on  promotional  discount`  the  LT  can  avail  of the
16       promotional discount, or the discount provided herein, whichever is higher.
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18                        Section 4. Jz.7»ztc7r7.o77 o7f Dz.scocf77J prz.v7./cge.   -The discount privilege mentioned in this Act
19       shall only apply to the personal account of the LT in payment for goods and services actually used by
20       him  or  her.  These  shall  not  extend  to  his  or  her  relatives  or companions  who  are  not  qualified
21       beneficiaries under this Act.
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23                     Section 5. Proo/ a/Jde#fJty.  -The LT,  including his or her duly authorized representative,
24       must present an identification card issued by the professional Regulation commission to avail of the
25       discountprivilege.
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27                     Section 6.  Tiar Dede¢cJ!.o». -An establishment may claim the discount granted in Act as tax
28       deduction based on the cost of goods sold or services rendered. Provided, that the cost of the discount
29       shall  be  allowed  as  deduction  from  gross  income  for  the  same  taxable  year that  the  discount  is
30       granted.  Provided,  further,  that  the  total  amount  of the  claimed  tax  deduction  net  of VAT,  if
31       applicable,  shall  be  included  in their gross  sales  receipts  for tax purposes  and  shall  be  subject to
32       proper  documentation  and  to  the  provisions  of the  National  Internal  Revenue  Code  (NICR),  as
3 3       amended.
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3 5                      Section 7. Rcpea/j#g CJcrasc.  -All laws, decrees, executive orders, rules and regulations or
36       parts  thereof,  which  are  inconsistent  with  this  Act  are  hereby  repealed,  amended  or  modified
37       accordingly.
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39                     Section 8. Separabi./rty c/czusc. -If any provision of this Act is held unconstitutional or
40       invalid, all other provisions not affected thereby shall remain valid.
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42                      Section 9. Ejort3c/ivjty. -This Act shall take effect fifteen ( 15) days after its publication in the
43       QorcJ.cz/ Gflz€/fe or in a newspaper of general circulation.
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Approved,