Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila
Thirteenth Congress

First Regular Session

HOUSE BILL No,_ 150

Introduced by Honorable Constantino G. Jaraula

EXPLANATORY NOTE

This Bill was filed with the 11 Congress as House Bill No. 7691 and the 12
Congress as House Bill No, 1193, with the following Explanatory Note:

“This Bill seeks to exempt from any and all kinds of taxes, local or national, all
such amounts of money or similar benefit that will be given to and received by human
tights victims as compensation under the decision of Judge Manuel Real, and all those
similarly situated,

“The Martial Law that was declared on September 21, 1972 left numerous victims
of human rights. While it was lifted officially in 1981, the national psychosis created
thereby lasted until the EDSA revolution, and its ill effects manifest even today. Pethaps,
forever,

“One significant accomplishment that the victims obtained in their efforts to seek
justice was the decision in their favor rendered by Judge Manuel Real of the United States
in a class suit litigated therein in behalf of more than nine thousand (9,000) sufferers, or
their heirs, specifically mandating compensation for damages and injuries suffered.

“Until today, no such compensation has yet been made. There is a serious problem
on the source of funding, There is a threat that any such compensation will be subjected to
taxes by the government whose predecessor was the culprit. This will be adding bitter
insult to a very painful injury. This will be a travesty of justice.

“Any such compensation is not income. At most, it will be only rehabilitative or
Testorative, but may in fact never approximate the depth and the magnitude of the injury or
suffering. While such compensation may be long in coming, at least this particular aspect
must be settled NOW. .

“The government itself must never be allowed to profit from the payment and
receipt of such compensation by its unfortunate sons and daughters, or their heirs.”

In view of the foregoing, approval of this bill, which wes before the 12%
Congress but was not acted upon at the time of its adjo i, ig earnestly
recommended.



Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila
Thirteenth Congress
First Regular Session

HOUSE BILLNo._150

Introduced by Honorable Constantino G. Jarauia

AN ACT
EXEMPTING FROM ANY AND ALL TAXES THE AMOUNTS AND SIMILAR
BENEFITS THAT WILL BE GIVEN TO AND RECEIVED BY HUMAN RIGHTS
VICTIMS AS COMPENSATION UNDER THE JUDGE MANUEL REAL
DECISION, AND ALL THOSE SIMILARLY SITUATED.

Be it enacted by the Senate and the House of Representatives of the Philippines in
Congress assembled:

SECTION 1. Any amount in money or similar benefit that will be given to and
received by the human rights victims es compensation under the decision of Judge Manuel
Real, and all those similarly situated, from any source whatsoever, shall be exempt from
the payment of any and all kinds of taxes, whether local or national.

SECTION 2. The Department of Finance shall promulgate the rules and
regulations for the effective implementation of this Act.

SECTION 3. This Act shall take effect upon its approval.

Approved,