Republic of the Philippines  
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila  
EIGHTEENTH CONGRESS 
First Regular Session  
HOUSE BILL NO. ____ 
Introduced by Rep. Precious Hipolito-Castelo 
EXPLANATORY NOTE 
Teachers play important roles during elections. They exert time and energy to 
protect the sanctity of every ballot and facilitate in the conduct of peaceful and 
clean election. Because of their indispensable roles in the election, the 
Commission on Election (COMELEC) made them part of the Electoral Board 
and granted them compensation for their hard work and service.  
It cannot be denied however that there were times that during elections, 
teachers’ lives are put at risks. Despite the dangers, teachers dedicatedly 
perform their sworn duty and see to it that will of the electorate prevails.  
Because of the perils that teachers experience during the elections, it is fair 
and just that they be properly compensated for the service that they render. In 
the same manner, it is also appropriate that the compensation they will receive 
will not be subjected to income tax.  
This proposed measure seeks to exempt from income tax, the compensation 
that teachers receive/ earn by serving in the national and local elections.  
In view of the foregoing, the immediate passage of this bill is most earnestly 
sought.  
       PRECIOUS HIPOLITO-CASTELO  
January 12, 2022
2:37 pm
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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila  
EIGHTEENTH CONGRESS 
First Regular Session  
HOUSE BILL NO. ____ 
Introduced by Rep. Precious Hipolito-Castelo 
AN ACT  
EXEMPTING FROM INCOME TAX THE COMPENSATION THAT 
TEACHERS RECEIVE/ EARN FOR SERVING AS MEMBERS OF THE 
ELECTORAL BOARD DURING THE NATIONAL OR LOCAL  
ELECTIONS  
Be it enacted by the Senate and House of Representatives of the Republic of the 
Philippines in Congress assembled:  
SECTION 1. It is a declared policy of the State to promote and uplift the 
economic status of teachers and to recognize the public service they are 
rendering by serving in the Electoral Board  during the national and local 
elections.   
SECTION 2. Section 24 (A) (1) (a) of the Republic Act No. 10963 provides that 
taxable income, as defined, derived for each taxable year from all sources 
within and without the Philippines by every individual citizen of the 
Philippines residing therein, shall be subject to income tax if the taxable 
income is over P250,000.00. Section 32 of the National Internal Revenue Code 
of the Philippines defines gross income to include compensation for services in 
whatever form paid, including, but not limited to fees, salaries, wages, 
commissions, and similar items.  
SECTION 3. Compensation shall refer to per diem, honoraria, or allowances 
granted to the Chairperson and members of the Board of Election Inspectors 
(BEI), Special Board of Election Inspectors (SBEI), Board of Election Tellers 
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(BET), Special Board of Election Tellers (SBET) hereinafter collectively 
referred to as “Electoral Boards”.  
  
SECTION 4. Implementing Rules and Regulations. The Bureau of Internal 
Revenue (BIR) and the Commission on Election (COMELEC) shall promulgate 
the necessary rules and regulations to implement the provision of this Act 
within ninety (90) days after the effectivity of this Act.  
  
SECTION 5. Separability Clause. If any provision or section of this Act is held 
invalid or unconstitutional, the other provisions and sections not affected 
thereby shall remain in full force and effect.  
  
SECTION 6. Repealing Clause. All laws, presidential decrees, executive orders, 
or issuances, or any part thereof which are inconsistent with the provisions of 
this Act are hereby repealed, amended, or modified accordingly.  
  
SECTION 7. Effectivity. This Act shall take effect fifteen (15) days after its 
publication in the Official Gazette or two (2) newspapers of general circulation.  
  
Approved.