FOURTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
Introduced by Senator Loren Legarda 
EXPLANATORY NOTE 
This bill seeks to strengthen the Girl Scout of the Philippines to make it 
responsive to the needs of young girls in the country today. 
Section 13, Article 11 of the 1987 Constitution provides: "The State recognizes the 
vital role of the youth in nation-building and shall promote and protect their physical, 
moral, spiritual, intellectual and social well-being. It shall inculcate in the youth 
patriotism and nationalism, and encourage their involvement in public and civic 
affairs." 
As one of the oldest organizations in the country catering to the needs of the 
youth, particularly the female sectors, the Girl Scouts of the Philippines (GSP) 
effectively promotes the objectives embodied in this Constitutional policy. The Girl 
Scouts are continuously tapped to perform civic duties and are staple p t n e r s  in 
hosting youth events, both local and international. 
This bill aims to strengthen this organization by providing incentives thru 
exemption from income tax and tax and/or duty exemptions of donations from foreign 
countries. Likewise, this bill also requires the Chief Girl Scout to submit an annual 
report on a full, complete, and itemized report of receipts and expenditures of whatever 
kind. 
In view of the foregoing, passage of this bill is earnestly recommended. 
LOREN LEGARDA 
Senator 
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Jut.. -4 2 5 :[jj 
FOURTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
) 
First Regular Session 
) 
Introduced by Senator Loren Legarda 
AN ACT 
FURTHER AMENDING COMMONWEALTH ACT NO. 542, AS AMENDED, 
OTHERWISE KNOWN AS "AN ACT TO CREATE A CORPORATION TO BE 
KNOWN AS THE GIRL SCOUTS OF THE PHILIPPINES, AND TO DEFINE ITS 
POWERS AND PURPOSES" 
Be it enacted by the Senate and the House of Represenfafives of the Philippines in 
Congress assembled: 
SECTION 1. Section 5 of Commonwealth Act No. 542, as amended, is hereby 
further amended to read as.iollows: 
"SECTION 5. (a) The governing body of the Corporation shall be 
vested in a Central Board composed of thirty-seven (37) members,. as 
prescribed in the By-Laws, as follows: 
(1) The Charter/Life members; 
(2) The Regional Chairman of the Girl Scout Regions of the 
Philippines who shall be elected by their respective Regions; 
(3) The President of the Boy Scouts of the Philippines; 
(4) The Immediate Past National President of the Girl Scouts of the 
Philippines; 
(5) One Senior Girl Scout/Cadet OR YOUNG ADULT from each 
Girl Scout Region to represent the Girl membership, who shall 
be elected by the Girl Scouts of each region; 
(6) The remaining members shall be the members-at-large, who 
shall be elected by the National Council from a list submitted by 
the 
Nominating 
Committee 
from 
nominees 
from 
Provinciau/City Councils, REGIONAL COMMITTEES and 
National Committees. 
The Central Board shall have the power to make and to amend the 
Constitution and By-Laws of the Girl Scouts of the Philippines subject to 
ratification by the National Council, create standing and special 
committees and provide policies and procedures as may be necessary to 
carry out the business of the Corporation. 
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It shall meet regularly at least twice a year. The number necessary 
to constitute a quorum, which number may be less than a majority of the 
whole number of the Board, shall be fixed by the By-Laws. 
The memberc.3f the Central Board shall serve for a term of three (3) 
years or until their successors shall have been elected or qualified. In case 
of inability of a member to assume office or when any vacancy occurs by 
reason of death, resignation, or incapacity, the position shall be filled by 
the candidate who received the next highest number of votes in the 
preceding election. 
The Central Board shall elect from among themselves the 
NATIONAL officers of the Corporation, to wit: the National President, 
the First National Vice-president, the Second National Vice-president, the 
National Secretary, the Assistant National Secretary, the National 
Treasurer, and the Assistant National Treasurer. 
(b) A woman President of the Philippines or the First Lady of the 
Philippines shall be the Chief Girl Scout of the Girl Scouts of the 
Philippines.” 
SECTION 2. Section 8 of Commonwealth Act No. 542 as amended, is hereby 
further amended to read as follows: 
”SECTION 8. The Corporation [created by this Act] shall adopt 
distinctive badges, uniforms, insignia, and other 
[equipment(s)] 
EQUIPMENT [and] WHICH shall be made available to and used only by 
registered Girl Scouts or officials who have satisfactorily complied with 
the international requirements prescribed by the World Bureau of [this 
Movement] THE WORLD ASSOCIATION OF GIRL GUIDES AND GIRL 
SCOUTS (WAGGGS) and which the Girl Scouts of the Philippines shall 
use in carrying out its program in accordance with the purpose of this Act. 
The corporation shall cause the registration of said badges, uniforms, 
insignias, and other [equipments] EQUIPMENT in accordance with the 
provisions of Republic Act [Numbered One hundred sixty-six, and the 
Patent 
Office] 
NO. 
8293, 
OTHERWISE 
KNOWN 
AS 
THE 
INTELLECTUAL PROPERTY CODE OF THE PHILIPPINES”, AS 
AMENDED. THE INTELLECTUAL PROPERTY OFFICE is hereby 
directed to cause said registration free of charge.” 
SECTION 3. Section 9 of Commonwealth Act No. 542, as amended, is hereby 
further amended to read as follows : 
”SECTION 9. [Any donation or contribution which from time to 
time may be made to the Girl Scouts of the Philippines by the Government 
or any of its subdivisions, branches, offices, agemies or instrumentalities 
shall be administered by the Central Board in pursuance of this Act.] 
[All donations made to the Girl Scouts of the Philippines shall be 
free from payment of taxes on donations, and the Corporation shall be 
exempt from the payment of all taxes, duties, imposts, and other charges] 
n 
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THE CORPORATION SHALL BE ENTITLED TO THE 
FOLLOWING TAX AND DUTY PRIVILEGES: 
EXEMPTION FROM INCOME TAX PURSUANT TO 
SECTION 30 (E), (G) AND (H) OF THE NATIONAL 
INTERNAL 
REVENUE 
CODE 
OF 1997, 
AS 
AMENDED; AND 
TAX 
AND/OR 
DUTY 
EXEMPTION 
OF 
DONATIONS FROM FOREIGN COUNTRIES AS 
PROVIDED UNDER RELEVANT LAWS SUCH AS 
BUT NOT LIMITED TO SECTION 105 OF THE 
TARIFF 
AND 
CUSTOMS 
CODE 
OF 
THE 
PHILIPPINES, AS AMENDED, AND SECTION 109 
(Q) OF THE NATIONAL INTERNAL REVENUE 
CODE OF 1997, AS AMENDED.” 
”LIKEWISE, ALL DONATIONS, LEGACIES, AND GIFTS TO 
THE GIRL SCOUTS OF THE PHILIPPINES TO SUPPORT ITS 
PURPOSES AND OBJECTIVES AS EMBODIED IN THIS ACT SHALL, 
SUBJECT TO THE ’LIMITATIONS AND CONDITIONS UNDER THE 
NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, 
BE EXEMPT FROM THE DONOR’S TAX AND SHALL BE 
DEDUCTIBLE FROM THE GROSS INCOME OF THE DONOR FOR 
INCOME TAX PURPOSES, AND SUCH DONATIONS, LEGACIES, 
AND GIFTS SHALL BE EXPENDED BY THE CENTRAL BOARD IN 
PURSUANCE OF THIS ACT. 
”THE CORPORATION SHALL LIKEWISE BE EXEMPT FROM 
PAYMENT OF ALL OTHER TAXES, DUTIES, IMPOSTS, AND 
OTHER CHARGES.” 
SECTION 4. Section IO of Commonwealth Act No. 542, as amended, is hereby 
further amended to read as follows: 
“SECTION 10. [On or before the first day of May each year, the 
said] THE Corporation shall make and transmit to the [President] CHIEF 
GIRL SCOUT of the Philippines [a] AN ANNUAL report [of its 
proceedings for the year ending December thirty-first preceding, 
including] WHICH SHALL INCLUDE a full, complete, and itemized 
report of receipts and expenditures of whatever kind.” 
SECTION 5. Section 11 of Commonwealth Act No. 542, as amended, is hereby 
further amended to read as follows: 
”SECTION 11. From and after passage of this Act, it shall be 
unlawful for any person within the jurisdiction of the PhiIippines to 
falsely and fraudulently call herself as or represent herself to be a member 
of, or an agent for, the GirI Scouts of the Philippines; and any person who 
violates any of the provisions of this Act shall be punished by 
[imprisonment of not to exceed six (6) months or a fine not exceeding five 
hundred pesos (500.00.),] PRISION CORRECCIONAL IN ITS 
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MINIMUM PERIOD OR A FINE NOT EXCEEDING TWENTY 
THOUSAND PESOS (P20,OOO.OO) or both, at the discretion of the court." 
"IT 
SHALL BE UNLAWFUL FOR ANY PERSON TO 
MANUFACTURE, SELL, DISTRIBUTE, USE, APPLY, FEATURE, 
PORTRAY 
OR 
CAUSE 
TO 
BE 
MANUFACTURED, 
SOLD, 
DISTRIBUTED, 
APPLIED, 
FEATURED 
OR 
PORTRAYED 
FRAUDULENTLY OR WITHOUT THE OFFICIAL KNOWLEDGE AND 
WRITTEN APPROVAL OF THE CENTRAL BOARD OF THE GIRL 
SCOUTS OF THE PHILIPPINES BADGES, UNIFORMS, INSIGNIA, 
OR SCOUTING PARAPHERNALIA OR THE PHOTOS Oli VISUALS 
OF A GIRL SCOUT OR GIRL SCOUTS IN UNIFORM, OR THE 
LOGO, SEAL OR TORPORATE NAME OF THE GIRL SCOUTS OF 
THE PHILIPPINES IN ANY PRINT AD, RADIO OR TELEVSION 
COMMERCIAL, BILLBOARD, COLLATERAL MATERIAL OR ANY 
FORM OF ADVERTISEMENT; OR TO USE THE NAME OF THE GIRL 
SCOUTS OF THE PHILIPPINES IN ANY ILLEGAL PURPOSE OR 
PERSONAL GAIN. ANY VIOLATION OF THE PROVISIONS OF 
SECTION 8 AND THIS SECTION SHALL BE PUNISHED BY PRISION 
COIZRECCZONAL IN ITS MEDIUM PERIOD TO PRTSION MAYOR IN 
ITS MINIMUM PERIOD OR A FINE OF NOT LESS THAN FIFTY 
THOUSAND PESOS (P50,OOO.OO) NOR MORE THAN FIVE HUNDRED 
THOUSAND PESOS (P500,000.00), OR BOTH, AT THE DISCRETION 
OF THE COURT PROVIDED, THAT IN CASE OF CORPORATIONS, 
PARTNERSHIPS, ASSOCIATIONS, SOCIETIES OR COMPANIES, 
THE MANAGER, ADMINISTRATOR OR THE PERSON IN CHARGE 
OF THE MANAGEMENT OR ADMINISTRATION 
OF THE 
BUSINESS SHALL BE CRIMINALLY RESPONSIBLE FOR ANY SUCH 
VIOLATION. THESE PENALTIES SHALL BE WITHOUT PREJUDICE 
TO THE PROPER CIVIL ACTION FOR RECOVERY OF CIVIL 
DAMAGES, WHICH MAY BE INSTITUTED TOGETHER WITH OR 
INDEPENDENTLY .OF THE CRIMINAL PROSECUTION." 
SECTION 6. Commonwealth Act No. 542, as amended, is hereby further 
amended by adding a new section, Section 14, to read as follows: 
"Section 14. DISSOLUTION -IN THE EVENT THAT THE GIRL 
SCOUTS OF THE PHILIPPINES IS DISSOLVED BY LAW, THE 
PROPERTIES AND ASSETS THEREOF SHALL BE CONVEYED AND 
TRANSFERED TO A GSP FOUNDATION, IF THERE BE ANY, 
ORGANIZED FOR THE PURPOSE, OR TO BE FORMED BY THE 
MEMBERS OF THE CENTRAL BOARD INCUMBENT AT THE TIME 
OF DISSOLUTION. " 
SECTION 7. Section 2 (c), Section 6 (c), and Annex "C" of Executive Order No. 
495 [series of 19911 insofar as they apply to the Girl Scouts of the Philippines are 
hereby repealed. All other laws, decrees, orders, proclamations, rules and regulations 
or parts thereof inconsistent with any of the provisions of this Act are hereby 
repealed, amended, or modified accordingly. 
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SECTION 8. If for any reason, any provision of this Act, or the application 
thereof to any person or circumstances, is held invalid, the remaining provisions not 
affected hereby shall continue to be in full force and effect. 
SECTION 9. This Act shall take effect fifteen (15) days following the completion 
of its publication in the Official Gazette or in at least two (2) newspapers of general 
circulation. 
Approved, 
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