EIGHTEENTH CONGRESS OF THE REPUBLIC 
)
OF THE PHILIPPINES 
)
First Regular Session 
)
SENATE
S.B. NO. 
-i--!- (
of liv s b rrft-rp
'19 
J'JL -1 
P 6 :02
R£l;.
Introduced by Senator Maria Lourdes Nancy S. Binay
AN ACT
EXEMPTING FROM INCOME TAX COMPENSATION GIVEN TO TEACHERS 
FOR SERVING AS MEMBERS OF THE ELECTORAL BOARD FOR NATIONAL 
OR LOCAL ELECTIONS
EXPLANATORY NOTE
Teachers are often said to be the heroes of every election season. They are 
often called on to be on the frontlines of the polls serving as members of the 
Board of Election Tellers (BET) tasked with operating the Vote Counting 
Machines (VCM) and assisting voters on Election Day.
Unfortunately, the election season is prone to incidents of election-related 
violence and deaths. During the May 14, 2018 Barangay and Sangguniang 
Kabataan elections, the Philippine National Police (PNP) classified 597 areas in 
the country as red hotspots, 4,970 as orange hotspots, and 2,071 as yellow 
hotspots. Each hotspot represent prevalent hazards to the identified areas: red 
referring to areas in "critical situation", orange have "presence of armed groups 
and organized movements outside the law", and yellow referring to places with 
"history of political unrest". In the same election, about half a million teachers 
was reported to volunteer to supervise the polls.
This Bill seeks to exempt income tax, compensation given to teachers for serving 
as members of the electoral board for national or local elections, for their notable 
service and the hazardous environment they serve in during election seasons.


In view of the foregoing, the passage of this bill is earnestly requested.
1
MARIA LOURDES NA^sJCY S. BINAY 
Senator


EIGHTEENTH CONGRESS OF THE REPUBLIC 
OF THE PHILIPPINES
First Regular Session
SENATE,
S.B. NO.
17
fINDEX
Introduced by Senator Maria Lourdes Nancy S. Binay
1
2
3
4
5
6
7
8 
9
10
11
12
13
14
15
16 
17
AN ACT
EXEMPTING FROM INCOME TAX COMPENSATION GIVEN TO TEACHERS 
FOR SERVING AS MEMBERS OF THE ELECTORAL BOARD FOR NATIONAL 
OR LOCAL ELECTIONS
Be it enacted b y  the Senate and House o f Representatives o f the Phiiippines in 
Congress assembled:
Section 1. Declaration o f Policy. -  It is declared the policy of the State to 
promote and uplift the economic status of teachers and to recognize the public 
service they are rendering by serving in the Electoral Boards during national and 
local elections.
Sec. 2. Section 24 (A)(1)(a) of Republic Act No. 10963 provides that 
taxable income, as defined for each taxable year from all sources within and 
without the Philippines by every individual citizen of the Philippines residing 
therein, shall be subject to income tax if the taxable income is over P250,000.00, 
Section 32 of the National Internal Revenue Code of the Philippines defines gross 
income to include compensation for sen/ices in whatever from paid, including, 
but not limited to fees, salaries, wages, commissions, and similar items.
Sec. 3. All compensation received by teachers for rendering services as 
part of the Electoral Board for the national or local election shall not be included 
in the computation of gross income and shall be exempt from income tax.


2
3
4
5
6
7
8 
9
10
11
12
13
14
15
16
1
Sec. 4. Im plem enting Rules and Regulations. -  The Commissioner of the 
Bureau of Internal Revenue shall promulgate such rules and regulations as may 
be necessary to implement the provisions of this Act with ninety (90) days after 
the effectivity of this Act.
Sec. 5. Separability Clause. -  If any provision of this Act is held invalid or 
unconstitutional, the other provisions and sections not affected thereby shall 
remain in full force and effect.
Sec. 6. Repealing Clause. -  All laws, presidential decrees, executive 
orders, or issuances, or any part thereof which are inconsistent with the 
provisions of this Act are hereby repealed, amended, or modified accordingly.
Sec. 7. Effectivity Clause. -  This Act shall take effect fifteen (15) days 
after its publication in the Official Gazette or two (2) newspapers of general 
circulation
Approved,