SIXTI':J<:NTII CONGRESS OF TilE REPUBLIC ) 
OFTIIE PIIILlPPINES 
) 
First Regular Session 
) 
S I( N AI2'bo2 
s. B. NO. 
Introduced hy Senator Maria Lourdes Nancy S. Hinay 
FXI'IANATORY NOTE 
'13 lEe -9 P 4 :44 
A series oj' natural calamities rcccntly hit various parts of our country, which devastated the 
lives of Illany l;ilipil1os: the 7.5 magnitude earthquake that hit Central Visayas and the super 
typhoon Yolanda. 
In ordcr to encourage illuch needed aid to victims of natmal calamities, this hill proposes to 
grant lidl deduction li·olll gross income the amount of contrihutions made to relicl~ recovery, 
and rehahilitation efforts oj' the national and local government, educational and/or charitable, 
religious, cultural or social 
wd{-~lrc corporatioll, jnstilutiol1, accredited nongovernment 
organizatioll, j(Hltldatiolls, i.md trust or philanthropic organization. 
III view oj' the lilregoing, the passage of this hill is earncstly recoll1lllended. 


SIXTI<:II:NTII CON(;IU:SS OF TIn: IHcPlIBLJC ) 
OF Tim I'IIIL1I'I'INI(S 
) 
First Regular Session 
) 
SI(NATE 
S. B. NO. 2002 
RECEIVED lIY; 
J~. 
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Introduced by Scnator Maria Lourdes Nancy S. ninay 
AN ACT AMJlNDING REPIJllLlC ACT 8424, OR TilE NATIONAL INTERNAL 
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REYI':NIIE CODI': 01' TIlE I'HILll'l'lNES, BY GRANTING FULL DEDUCTION 
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l,'ROM (iROSS INCOME TIlE AMOUNT OF CONTRIIllJTIONS MADE TO 
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DISASTl,'R RFLmF, RECOVERY, AND REHABILITATION EFFORTS AND 
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ACTIVITIES, AND FOR OTJ-lER PURPOSES 
G 
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H(' il (,lIl1cled Ii}' IiiI' S(,1I1111' IIl1d IlolIsl' o/lIl'pl'escl1lativl's oj" the Philippines /11 Congress 
H 
ilSserllhled: 
D 
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SI(CTION I, A new Sectiun 34 (II) (2) (d) is hereby inserted alter Section 34 (II) (2) (c) of 
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I{cpublic Act No, X424, or the National Internal Revellue Code oUhe Philippines, to read as 
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I,)llows: 
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14 
SEC', 
34, 
Dcductions Ij·olll Gross Ineoille. -
Except fix taxpayers earning 
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compensation income arising 11"0111 personal services rendered under an employer-
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employee relationship whcre no deductions shall be allowed under this Section other 
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than under subsection (M) here()l~ in computing taxable income subject to income tax 
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under Sections 24 (A); 25 (A); 2,6; 27 (A), (B) and (C); and 28 (Al (I), there shall be 
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allowcd thc I()llowing deductions jj·om gross income: XXX 
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21 
22 
2:3 
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2:1 
2H 
(II) Charitable and Other Contributions. - XXX 
(/,) ('ontrihutions Deductible in FulL - Notwithstanding the provisions of the 
prcceding subparagraph, donations to the j()l1owing institutions or entities 
shall he deductible in full; XXX 
(d) DONATIONS FOR DISASTER RELIEF, RECOVERY, AND 
Rl!llAlllLlTATION 
EFFORTS AND OTHER ACTIVITIES. 
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DONATIONS TO TIW C;OVERNMENT OF TilE PHILIPPINES OR 
TO ANY OF ITS AGENCIES OR POLITICAL SUI3DIVISIONS, 
INCUJI)ING FULLY-OWNED GOVERNMENT CORPORATIONS, 
I,'DliCATIONAL 
AND/OR 
CHARI'J'ABLF, 
RELIGIOUS, 
C'lJLTlJRAL 
OR 
SOCIAL 
WELFARh 
CORPORATION, 
INS'tTI'lJTION, 
ACCREDIl'ED 
NONGOVERNMI(NT 
ORGANIZATION, 
FOlJNDATIONS, 
AND 
TRUST 
OR 
I'llILANTtlROl'lllC 
ORGANIZATION. 
EXCLUSIVELY 
TO 
FINANC!!, 
TO 
PROVIDE 
FOR, 
OR 
TO 
BE 
LJSED 
IN 
lINtWRTAKINCi 
DISASTFR 
RELIEF, 
RECOVERY, 
AND 


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:1 
'I 
I~EIIAlliLiTATI()N 
EFFORTS 
AND 
OTlII'R 
ACTIVITIES 
NI'CI'SSARY FOR, AN/) IN CONNECTION WITII, THE POST-
RI'COVI':I~Y EHORTS FOR AREAS AFFECTED BY DISASTER. 
f) 
"DISASTER" MEANS 
A SERIOUS DlSRUPTION OF '1'111' 
li 
FUNCTIONING 
OF 
A 
COMMUNITY 
OR 
A 
SOCIETY 
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INVULVINe; WIDESPREAD HUMAN, MATI'RIAL, ECONOMIC 
H 
OIZ 
ENVIRONMENTAL 
LOSS1~S AND 
IMPACTS, 
WHICH 
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EXCFEDS '1'111' ABILITY 01''1'111' AFFECTED COMMUNITY OR 
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S()('WIY TO COPE USING ITS OWN RESOURCES. DlSASI1'RS 
I I 
ARI' 
OFTEN 
DESCRIRED 
AS 
A 
RESULT 
OF 
TilE 
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COMBINATION 
OF 
'1'111' 
FOLLOWING: 
EXPOSURE 
TO 
1:1 
IIA,':AIWS; CONDITIONS OF VULNERAnJl.ITY TIIAT ARE 
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I'RI'SENT; AND INSUfFICIENT CAPACITY OR MEASURES TO 
Jrj 
RI'DUCE OR COPE WITII '['HE POTENTIAL NEGATIVE 
](j 
CONSEQUENCES. DISASTER IMPACTS MAY INCLUDE LOSS 
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01, LIFE, INJURY, DISFASE, AND OTHER NEGATIVE EFFECTS 
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ON HlJMAN, PHYSICAL, MENTAL AND SOCIAL WELL-BEING, 
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TO(;ETIIER WITH DAMAGE TO PROPERTY, DFSTIWCTION 
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OF ASSFTS, LOSS OF SERVICES, SOCIAL AND ECONOMIC 
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DISRUPTION AND ENVIRONMENTAl. DEGRADATION. 
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SECTION 2. Ililplemen/{/tioli. The Bureau of Internal Revellue, in cOllsultatioll with all 
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relevant government agencies shall issue implementing rules and regulations within ninety 
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(')0) day:) from <:!'icctivity hercoi-~ and slIch other rules and regulations as 11lay be necessary to 
2(; 
carry out the purpose of this Act. 
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SI.:CTION.'l. S"l'llmhililv 011 lise. If any portion or provision of this Act is declared void 
2~J 
and unconstitutional, the renIaining pOl'iions or provisiolls hereof shall not be afTeeted by 
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such declaralioll. 
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SI(C'I'ION 4. /(1,/wlilill[!, Clillise. All laws, decrees, orders, rules and regulatiolls, other 
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issuances, or parts thereof inconsistent wilh the provisions of this Act arc hereby repealed or 
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modi lied accordingly. 
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SECTION 5. Ff/,'clivily Clillise. This Act shall take effect tWeen (15) days after its complete 
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publicalion ill at leasl two (2) natiollalncwspapers of general circulation. 
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:ID 
Approved.