NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES 
)
First Regular Session 
)
SENATE 
S. No.
of t : ■ "■ 
• t'.iCP
72 JUL13 PI :25
RlXEi )L.
Introduced by Senator Loren B. Legarda
AN ACT
TO REVIVE THE RESTAURANT INDUSTRY FOR A POST-COVID19 
ECONOMY AND ENSURE THEIR TRANSITION TO A BETTER NORM AL
EXPLANATORY NOTE
The COVID-19 pandemic created a global health crisis and has severely 
affected the international and domestic economies. The restaurant industry is one of 
the sectors affected by the rapid spread of COVID-19. The pandemic has changed the 
restaurant industry landscape, affecting its business operations, retail to customers, 
and logistics service.
In a 2019 Armual Survey of the Philippine Business and Industry (ASPBI) 
released by the Pliilippine Statistics Authority (PSA) on 24 February 2022, the 
accommodation and food service activities sector generated an estimated Php 918.01 
billion total revenue and a total expense of Php 751.80 billion. The restaurants and 
mobile food service industry accounted for the most significant share of the total 
income amounting to Php 643.79 billion, and a total expense amounting to Php 534.82 
billion. The sector employed a total number of 611,271 workers in 2019.
However, the community quarantines imposed during the beginning of the 
pandemic have caused food establishments to cease business operations. It has been 
challenging for them to sustain their businesses, sacrificing sales revenue, balancing 
their remaining cashflows to cover rental and other fees and taxes, and ensuring they


can still provide daily wages to their employees. Most of them suffered from foregone 
dine-in sales and the new complex requirements of supply chains, thus resulting in 
closures and unprecedented mass lay-offs. As the pandemic continues, the restaurant 
industry is still at risk.
To help the restaurant industry cope with the economic crisis brought by the 
pandemic, this bill seeks to provide economic measures to the restaurant industry to 
ensure that they can provide jobs, prevent their closure through the creation of 
payment extensions and bridge funding, assist them in the transition to a better 
normal that would reduce food wastage, sustain biodiverse agriculture and prevent 
the spread of diseases in their business establishments.
In view of the foregoing, the immediate passage of this bill is earnestly sought.
REN LEGARDA


NINETEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES 
)
First Regular Session 
)
; ■ 
\ 
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of t’: ■
‘22 JUL 13 PI :25
SENATE
s.No. 499
Introduced by Senator Loren B. Legarda
AN ACT
TO REVIVE THE RESTAURANT INDUSTRY FOR A POST-COVID19 
ECONOMY AND ENSURE THEIR TRANSITION TO A BETTER NORMAL
Be it enacted by the Senate and House of Represe?itatives of the Philippines in Congress 
assembled:
1 
Section 1. Title. - This Act shall be known as the "Restaurant Industry Revival Act
2 
0/2022".
3 
Sec. 2. Policy Declaration. - It is the policy of the State to assist the restaurant
4 
industry during the pandemic, through economic measures that will ensure that they
5 
keep as many of their employees on payroll as possible, prevent their closure through
6 
the creation of payment extensions and bridge funding, assist them in the transition
7 
to a better normal that would reduce wastage, sustain biodiverse agriculture, and
8 
prevent non-communicable diseases and the spread of communicable diseases.
9 
Sec. 3. Restaurajjts in a Better Normal. - The following incentives shall be
10 
provided to restaurants as they transition to a better normal. The Department of Trade
11 
and Industry shall issue rules and regulations for the implementation of these
12 
incentives:
13 
a. That all local government fees and charges shall not be due and demandable
14 
and that only 50% of what would have been assessed during the COVID-19
15 
pandemic will be chargeable to succeeding years upon effactivity of this Act
16 
in a restaurant-owned proposed payment scheme approved by the local
17 
government of the area where the establishment is located: Provided, that


1 
the local government may check the financial status of the restaurant in
2 
determining whether the proposal has merit;
3 
b. Commercial spaces where the restaurants are established, upon showing
4 
that the tenant has endeavored to stay open and retain at least % of their
5 
staff, shall not be taxed for the current year for rentals paid;
6 
c. That for restaurants paying percentage taxes on their income, the 20%
7 
burden from senior citizens and PWD discounts borne by the restaurants
8 
shall be counted as deductions in the computation of the income taxes, and
9 
for those paying value added tax (VAT), such burden shall be counted as
10 
input VAT;
11 
d. That for restaurants with mandated payments to the government or to
12 
government-owned and controlled corporations (GOCCs), such as taxes,
13 
employee insurance, and benefits, permit fees, and the like, the owners may
14 
propose a reasonable payment plan that is spread out over twenty-four (24)
15 
months, and the government entity or GOCC shall, upon a finding that
16 
denial will cause the closure of the restaurant within the current year, grant
17 
the request or negotiate the reasonable terms of payment with the objective
18 
of letting the business recover their investments as well as overcome the
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economic hardship caused by the pandemic; and
20 
e. That no government agency, local government unit, or GOCC shall apply
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any penalties for failure to pay any of the fees enumerated in Sec 3(d) herein.
22 
Sec. 4. Restaurant Industry Bridge Fund. - There shall be a Restaurant Industry
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bridge fund in the amount of Thirty Billion Pesos (Php 30,000,000,000.00) to be set up
24 
to grant loans and bridge funds in order for restaurants to continue to operate and
25 
keep operating. The funds shall be sourced from the General Appropriations Act.
26 
Sec. 5. Separability Clause. - If for any reason or reasons, any part or provision
27 
of this Act shall be declared or held to be unconstitutional or invalid other parts or
28 
provisions hereof, which are not affected thereby shall continue to be in full force and
29 
effect.
30 
Sec. 6. Effectivity Clause. - This Act shall take effect fifteen (15) days after its
31 
publication in the Official Gazette or in at least two (2) national newspapers of general
32 
circulation. It shall be automatically repealed from effectivity once the World Health


1 
Organization announces that there is no more pandemic unless amended or extended
2 
before then.
Approved,