NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
Hi I', ,■ 
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*22 JUL19 P5 -02
SEN
S. No.
Introduced by SENATOR FRANCIS "TOL" N. TOLENTINO
AN ACT
PROVIDING INCENTIVES TO ALL BARANGAY OFFICIALS, INCLUDING 
BARANGAY TANODS AND MEMBERS OF THE LUPONG TAGAPAMAYAPA,
AND BARANGAY EMPLOYEES
EXPLANATORY NOTE
Barangay officials - including tanods and members of the Lupong 
Tagapamayapa - and employees are expected to perform their mandated duties and 
responsibilities at the community level by maintaining public order, enforcing laws 
and ordinances, implementing relevant programs, and promoting the general 
welfare, among others. They are considered the forefront of public service by their 
constituents. With this being said, they basically represent the grassroots level.
Although considered the closest government officials to the people, they are 
the most underappreciated among government employees in terms of salary, as well 
as employment benefits and privileges. They do their best to deliver local services 
despite limited funding given to them. Thus, it is only right that the State duly 
recognizes these workers by granting them well-deserved benefits and incentives.
First, this bill proposes the income tax exemption of salaries, wages, 
compensation, remuneration, emoluments, and other employment benefits. 
Moreover, they will be given benefit coverage under the Government Service 
Insurance System, as well as other medical and health service government programs 
under existing laws.


Barangay officials and employees will also enjoy free legal representation in 
the event that they become involved as a party litigant in administrative or criminal 
case connected with the performance of their duties.
These government officials from the smallest political unit are given intensive 
set of duties and responsibilities to effectively serve their constituents. Hence, this 
proposed legislation hopes to acknowledge their importance in catalyzing meaningful 
change to their respective communities.1
TOL" N. TOLENTINO
1 This is based on a bill filed by the late Senator Miriam Defensor Santiago in the Fourteenth 
Congress, First Regular Session; refiled during the Sixteenth Congress, Third Regular Session; and is 
now refiled during the Nineteenth Congress in her honor.


NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
■i 
< ■-’I-:'
■22 JUL19 P5 ;02
SENATE
S. No. 757
Introduced by SENATOR FRANCIS "TOL" N. TOLENTINO
AN ACT
PROVIDING INCENTIVES TO ALL BARANGAY OFFICIALS, INCLUDING 
BARANGAY TANODS AND MEMBERS OF THE LUPONG TAGAPAMAYAPA,
AND BARANGAY EMPLOYEES
Be it enacted by the Senate and the House of Representatives of the Philippines in 
Congress assembled:
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Section 1. Short Title. - This Act shall be known as the "Barangay Workers
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Incentives Act."
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Sec. 2. Declaration of Policy. - It is the declared policy of the State to 
promote and enhance the efficiency and responsiveness of barangay officials and 
employees, the government workers who make democracy work at the grassroots 
level in the smallest territorial and political subdivision of the government, which is 
the barangay. To achieve this objective, the State shall adopt measures and provide 
such incentives, not only to help ensure the faithful performance of the duties and 
functions of barangay officials and employees, but also to raise their quality of life.
Sec. 3. Tax Exemption. - All amounts received by barangay officials, 
including Barangay Tanods and members of the Lupong Tagapamayapa hereinafter 
particularly referred to as "barangay officials and barangay employees," such as 
salaries, wages, compensation, remuneration, and other emoluments like honoraria 
and allowances, shall be exempt from income taxation. Gross benefits received by


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such officials and employees, of whatever kind or character, shall likewise be exempt
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from taxation.
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Sec. 4. Exemption from PCEA fees. - Relatives of elected barangay officials
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within the first degree of consanguinity who shall decide to pursue employment
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outside the country shall be exempt from fees imposed by the Philippine Overseas
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Employment Administration.
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Sec. 5. GSIS Benefit Coverage. - All barangay officials and barangay
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employees shall be considered members of the Government Service Insurance System
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(GSIS) and shall be covered with life insurance and social security protection, including
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retirement, disability, separation and unemployment benefits and such other benefits
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as may be extended by the GSIS, subject to limitations provided by law.
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The GSIS shall make special provisions in order to facilitate the inclusion of
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barangay officials and barangay employees in the benefit coverage of GSIS.
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Sec. 6. Heaith Benefits. - Government medical and health insurance
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programs under existing laws shall include in their coverage free basic heaith services
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and medicine to barangay officials and barangay employees.
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Sec. 7. Legal Representation. - Barangay officials and employees who may
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be involved as party litigants in administrative or criminal cases filed in connection
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with the performance of their official duties shall, as a matter of right, be entitled to
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the free legal services of the Public Attorney's Office (PAO) who shall facilitate the
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legal representation of such officials and employees by counsel.
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Such benefit of legal representation shall include an exemption from payment 
of docket and other lawful fees, and of transcripts of stenographic notes, which the 
court may order to be furnished to the barangay officials and employees.
Sec. 8. Implementing Rules and Regulations. - Within six (6) months 
from the effectivity of this Act, the Department of Interior and Local Government, in 
coordination and consultation with the Department of Justice, the Department of
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Health, the Government Service Insurance System, and other agencies concerned,
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shall promulgate such rules or guidelines as may be necessary for the proper
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implementation of this Act.
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Sec. 9. Appropriation, - The amount necessary to carry out the provisions
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of this Act shall be included in the General Appropriations Act of the year following its
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enactment into a law.
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Sec. 10. Separability Clause, - If any provision of this Act shall be held
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unconstitutional or invalid, the other provisions not otherwise affected shall remain in
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full force and effect.
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Sec. 11. Repealing Clause. - All laws, decrees, executive orders,
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proclamations, and other executive issuances which are inconsistent with or contrary
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to the provisions of this Act are hereby amended or repealed accordingly.
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Sec. 12. Effectivity Clause. - This Act shall take effect fifteen (15) days
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following its publication in the Official Gazette ox in a newspaper of general circulation.
Approved,