EIGHTEENTH CONGRESS OF THE 
]
REPUBLIC OF THE PHILIPPINES 
]
F irst R egular Session 
]
SENATE
1193
S.B. No.
e( il)c
•19 NOV 26 PV-44
RECti ' DI3V . A ----
Introduced by SEN. WIN GATCHALIAN
AN ACT FURTHER AMENDING SECTION 32 OF REPUBLIC ACT NO. 
8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE 
CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
EXPLANATORY NOTE
In t±ie recently-held 2019 national and local elections, some 531,307 
officials, teachers and personnel of the Department of Education were trained 
and mobilized to 36,830 poll centers, and deputized to be at the voting 
frontlines to m an and serve in the polls.1 These poll workers have 
continuously volunteered their time and energy to facilitate the exercise of the 
Filipino’s right to vote and to ensure an orderly and credible conduct of our 
national and local elections.
Notwithstanding their hard work, resourcefulness and perseverance, 
and after rendering more than 24 hours of continuous service to finish the 
transm ission of results, the allowances and honoraria due these poll workers 
remain to be subject to income tax if their annual taxable income exceeds the 
Php250,000.00 threshold under the TRAIN Law. In addition, these poll 
workers are required to go to their respective local COMELEC offices to claim 
their rightful compensation -  which again requires additional effort and
1 https://www.deped.gov.ph/2019/05/11 / statement-of-secretaiy-briones-on-the-2019- 
mid-tenn-polls /


transportation expenses -  and to submit a declaration of tax exemptions for 
those earning below the threshold of Php250,000.00/year.
Considering what these poll workers had to put up with every election, 
and in order to lessen delays and complications in the release of the 
allowances and honoraria given to our hardworking poll workers, this bill 
seeks to exclude from gross income and exempt from taxation the honoraria, 
travel allowance, and such other benefits as may be granted by the 
Commission on Elections to persons rendering election service pursuant to 
Section 4 of Republic Act No. 10756, also known as the Election Service 
Reform Act.
Giving our poll workers, especially our public school teachers, the full 
am ount of their election honoraria and allowances is the best way we can 
show them our gratitude and appreciation for ensuring clean, honest and 
orderly elections in the country, as well as encourage and reward 
volunteerism in our election process.
In view of the foregoing, the passage of this bill is emaqiestly sought.
:n g a t c h a l ia n


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EIGHTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
]
F irst R eg u lar S ession 
]
SENATE
1193
S.B. No.
•19 NOV 26 PI*-44
REC'liV DBV -------
In tro d u ced  by SEN. WIN GATCHALIAN
AN ACT FURTHER AMENDING SECTION 32 OF REPUBLIC ACT NO. 
8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE 
CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES
Be it enacted by the Senate and the House of Representatives of the 
Philippines in Congress assem bled:
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Section 1. Section 32 of Republic Act No. 8424, as amended, is further
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amended to read as follows:
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“Section 32. Gross Income. —
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(A) General Definition. -  x x x
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(B) Exclusions from Gross Income. -  x x x
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(1) X X X
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(7) Miscellaneous Items. -
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(a) X X X
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(F) HONORARIA, TRAVEL ALLOWANCE, AND SUCH OTHER
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BENEFITS AS MAY BE GRANTED TO PERSONS RENDERING
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ELECTION 
SERVICE 
BY 
THE 
COMMISSION 
ON 
ELECTIONS
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(COMELEC) PURSUANT TO SECTION 4 OF REPUBLIC ACT NO. 10756,
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OTHERWISE KNOWN AS THE ELECTION SERVICE REFORM ACT;”
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Sec. 2. Implementing Rules and Regulations. -  The Department of
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Finance, in consultation with the COMELEC and the Department of


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Education, shall promulgate implementing rules and regulations to 
implement the provisions of this Act within sixty (60) days from its effectivity.
Sec. 3. Separability Clause. -  If any provision or part thereof is held 
invalid or unconstitutional, the remainder of the law or the provision not 
otherwise affected shall remain valid and subsisting.
Sec. 4. Effectivity. -T his Act shall take effect after fifteen (15) days from 
its publication in the Official Gazette or in any newspaper of general 
circulation.
Approved,