Republic of the Philippines
HOUSE OF REPRESENTATIVES
‘Quezon City

FIFTEENTH CONGRESS
First Regular Session

H.B.No._ 4823

Introduced by HONORABLE JUAN EDGARDO “SONNY” M. ANGARA

EXPLANATORY NOTE

The Constitution guarantees that the State shall give priority to education and
shall protect and promote the right of all citizens to quality education at all levels, and
take appropriate steps to make such education accessible to all.

Given the present problems besetting our educational system, such as shortages
in classrooms, teachers, textbooks and computers, among others, it is incumbent for the
government to increase its budget allocation for education. However, with the
government's limited resources, other means from which the Department of Education
‘can source out funds have to be exhausted, to meet current needs.

This proposed measure thus seeks to augment the present allocation for
education through the establishment of a Lottery Education Fund, which shall only be
used for the following purposes: construction and repair of schools, purchase of
textbooks and computers, and payment of teachers’ salaries. Said fund shall be taken
from the imposition of a 20% final tax on all income derived from the winnings from the
Philippine lottery. With this, it is projected that a chunk of the budget shortage for
education shall be addressed,

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

L® —

C 2
JUAN é6caRd0 M. ANGARA
Lone District

Province of Aurora


Republic of the Philippines
HOUSE OF THE REPRESENTATIVES

Quezon City

FIFTEENTH CONGRESS

First Regular Session

4823
nouse sit wo,__ 2823

Introduced by: HONORABLE JUAN EDGARDO M. ANGARA

An Act Providing for a Lottery Education Fund for the Tax Collected from
Winnings from the Philippine Lottery

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

Section 1. Tax on Philippine Lottery Winnings. A final tax at the rate of 20% shall be
imposed on alll income derived from winnings from the Philippine lottery. Such tax shall
be deducted by the Philippine Charity Sweepstakes Office (PCSO) from the prize
amount to be collected by the lottery winner, and shall be retained by the PCSO to be
tumed over to the Department of Education within 30 days from receipt of the lottery
winner of his winnings.

Section 2. Establishment of a Lottery Education Fund. A lottery educational fund shall
be established from the tax collected from the winnings in the Philippine Lottery, which
shall be used only for the following:

a. Payment of Teacher's Salaries;
b. Creation and Repair of Classrooms;
c. Purchase of Textbooks; and

d. Purchase of Computers.


Section 3. Use of the Lottery Education Fund. The Department of Education shall be
responsible for maintaining and monitoring the Lottery Education Fund. The Fund
shall be used by the Department in order to augment its annual budget in the following

a, Payment of Teacher's Salaries;
b, Creation and Repair of Classrooms;
c, Purchase of Textbooks; and

d, Purchase of Computers.

Section 4. Separability Clause. If any provision of this Act is declared invalid or
unconstitutional, the other provisions not affected thereby shall continue to be in full
force and effect.

Section 5. Repealing Clause. All laws, decrees, executive orders or rules and
regulations contrary to or inconsistent with the provisions of this Act are hereby
repealed or modified accordingly.

Section 6. Effectivity Clause. This Act shall take effect fifteen (15) days from its publication
in the Official Gazette or in at least two (2) newspapers of general circulation.