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

NINETEENTH CONGRESS
irst Regular Session

vr 4091

Introduced by Representative Midy N. Cua
Lone District, Quirino

AN ACT PROVIDING A TEN PERCENT DISCOUNT TO ANY OFFICER OR
UNIFORMED PERSONNEL OF THE ARMED FORCES OF THE PHILIPPINES, THE
BUREAU OF FIRE PROTECTION, THE BUREAU OF JAIL MANAGEMENT AND
PENOLOGY, THE PHILIPPINE COAST GUARD, AND THE PHILIPPINE NATIONAL
POLICE

EXPLANATORY NOTE

This bill mandates business establishments to grant discount privileges to any officer or uniformed
personnel of the AFP, BFP, BJMP, PCG, and PNP. The grant of discount privileges is in recognition
of the sacrifices made and risk faced by our military and uniformed personnel in performance of their
sworn duty. Our military and uniformed personnel preserve our national security, public order, and
public safety, which are critical to the continued growth and development of our country.

In view of the foregoing, the passage of this bill is earnestly sought.

/L/
|. CUA
Representative
Lone District, Quirino


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

NINETEENTH CONGRESS
First Regular Session

House Bill No, 4091

Introduced by Representative Midy N. Cua
Lone District, Quirino

AN ACT PROVIDING A TEN PERCENT DISCOUNT TO ANY OFFICER OR
UNIFORMED PERSONNEL OF THE ARMED FORCES OF THE PHILIPPINES, THE
BUREAU OF FIRE PROTECTION, THE BUREAU OF JAIL MANAGEMENT AND.
PENOLOGY, THE PHILIPPINE COAST GUARD, AND THE PHILIPPINE NATIONAL
POLICE

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

Section 1. Title. - This Act shall be known as the “Military and Uniformed Personnel
Discount Act.”

Section 2. Declaration of Policy. — It is the policy of the State to adequately compensate its
military and uniformed personnel (MUP). Towards this end, it shall adopt privileges that complement
the basic compensation of MUP to ensure affordability of essential goods and services.

Section 3. Discount Privilege of Military and Uniformed Personnel. — Officers, enlisted
personnel, and uniformed personnel of the Armed Forces of the Philippines (AFP), Bureau of Fire
Protection (BFP), Bureau of Jail Management and Penology (BMP), Philippine Coast Guard (PCG),
and Philippine National Police (PNP) shall be entitled to a ten percent (10%) discount on the sale of
the following goods and services from all establishments:

(a) On the purchase of medicines, including the purchase of influenza and pnuemococcal
vaccines, and such other essential medical supplies, accessories and equipment to be
determined by the Department of Health (DOH).

The DOH shall establish guidelines and mechanism of compulsory rebates in the sharing
of burden of discounts among retailers, manufacturers and distributors, taking into
consideration their respective margins;

(b) On the professional fees of attending physician/s in all private hospitals, medical
facilities, outpatient clinics and home health care services;

(©) On the professional fees of licensed professional health providing home health care
services as endorsed by private hospitals or employed through home health care
employment agencies;


(4) On medical and dental services, diagnostic and laboratory fees in all private hospitals,
medical facilities, outpatient clinics, and home health care services, in accordance with
the rules and regulations to be issued by the DOH, in coordination with the Philippine
Health Insurance Corporation (PhilHealth);

(©) In actual fare for land transportation travel in public utility buses (PUBs), public utility
Jeepneys (PUJs), taxis, Asian utility vehicles (AUVs), shuttle services and public
railways, including Light Rail Transit (LRT), Mass Rail Transit (MRT), and Philippine
National Railways (PNR);

(f) In actual transportation fare for domestic air transport services and sea shipping vessels
and the like, based on the actual fare and advanced booking;

(g) On the utilization of services in hotels and similar lodging establishments, restaurants and
recreation centers;

(h) On admission fees charged by theaters, cinema houses and concert halls, circuses, leisure
and amusement; and

(i) On funeral and burial services for the death of senior citizens.

In the purchase of goods or services on promotional discount, the MUP can avail of the
promotional discount, or the discount provided herein, whichever is higher.

Section 4. Limitation on Discount Privilege. ~The discount privilege mentioned in this Act
shall only apply to the personal account of the MUP in payment for goods and services actually used
by him or her. These shall not extend to his or her relatives or companions who are not qualified
beneficiaries under this Act.

Section 5. Proof of Identity. - The MUP, including his or her duly authorized representative,
‘must present an identification card issued by his or her respective agency to avail of the discount
privilege.

Section 6. Tax Deduction. - An establishment may claim the discount granted in Act as tax
deduction based on the cost of goods sold or services rendered. Provided, that the cost of the discount
shall be allowed as deduction from gross income for the same taxable year that the discount is
granted. Provided, further, that the total amount of the claimed tax deduction net of VAT, if.
applicable, shall be included in their gross sales receipts for tax purposes and shall be subject to
proper documentation and to the provisions of the National Internal Revenue Code (NICR), as
amended.

Section 7. Repealing Clause. — All laws, decrees, executive orders, rules and regulations or
parts thereof, which are inconsistent with this Act, are hereby repealed, amended or modified
accordingly.

Section 8. Separability Clause. - If any provision of this Act is held unconstitutional or
invalid, all other provisions not affected thereby shall remain valid.

Section 9, Effectivity. ~ This Act shall take effect fifteen (15) days after its publication in the
Official Gazette or in a newspaper of general circulation.

Approved,