NINETEENTH CONGRESS OF THE) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
SENATE
S.B. No. 2182
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23 may 15 AlO '29
RtCEtV'EO av.
Introduced by SENATOR IMEE R. MARCOS
AN ACT
GRANTING FULL TAX BENEFITS TO GOVERNMENT PURCHASES DURING A 
STATE OF CALAMITY, AND FOR OTHER PURPOSES
EXPLANATORY NOTE
Article II, Section 9 of the 1987 Constitution provides that "The State shall 
promote a just and dynamic social order that will ensure the prosperity and 
independence of the nation and free the people from poverty through policies that 
provide adequate social services, promote full employment, a rising standard of living, 
and an improved quality of life for all."
During the previous years, the country has been at the epicenter of many 
calamities in the past decade, the most devasting being the damage caused by the 
super typhoon Yolanda In 2013 and Paeng in 2022, the eruption of the Taal Volcano 
in 2020, and the COVID-19 pandemic. Government purchases of needed goods 
through the calamity fund and other quick response funds were limited by the need 
to pay the value added tax and custom duties of these purchases.
Thus, this bill seeks to extend the viability of the calamity fund and other quick 
response funds during times of calamity by providing tax benefits to government 
purchases of goods for distribution during a state of calamity.
In light of this, the approval of this bill is earnestly sought.
^eTrTmarcos


NINETEENTH CONGRESS OF THE) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
■a'
23 MAY 15 AlO -29
SENATE
s.B. No. 2182
Introduced by SENATOR IMEE R. MARCOS
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AN ACT
GRANTING FULL TAX BENEFITS TO GOVERNMENT PURCHASES DURING A 
STATE OF CALAMITY, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled:
SECTION 1. Applicability. - This Act shall be applicable to any national 
government agency or local government unit which purchases goods for distribution 
during a state of calamity.
SEC. 2. State of Calamity. - A state of calamity shall be understood as a 
condition involving mass casualty and/or major damages to property, disruption of 
means of livelihoods, roads and normal way of life of people in the affected areas as 
a result of the occurrence of natural or human-induced hazard. Provided, That there 
must first be a declaration from the President that there is a state of calamity in a 
local government unit or in the country.
SEC. 3. Full Tax Benefits. - For purposes of this Act, full tax benefits shall pertain 
to the following:
(a) Value Added Tax Exemption. - The purchases of any national government 
agency or local government unit of food, medicines, medical supplies, clothing, 
and hygiene kits for distribution during a state of calamity shall be exempted 
from value added tax; and
(b) Customs Duties Exemption. - The purchases of any national government agency 
or local government unit of food, medicines, medical supplies, clothing, and 
hygiene kits for distribution during a state of calamity shall be exempted from 
customs duties.


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SEC. 4. Separability Clause. - If any portion or provision of this Act is declared 
unconstitutional, the remainder of this Act or any provision not affected thereby shall 
remain in force and effect.
SEC. 5. Repealing Clause. - All provisions of existing laws, orders, rules and 
regulations or parts thereof which are in conflict or inconsistent with the provisions of 
this Act are hereby repealed, amended or modified accordingly.
SEC. 6. Effectivity. - This Act shall take effect after fifteen (15) days following 
the completion of its publication either in the Official Gazette or In a newspaper of 
general circulation in the Philippines.
Approved,