Republic of the Philippines
HOUSE 0F REPRESENTATIVES
Quezon City, Metro Manila
NINETEENTII CONGRE SS
Second Regular Session
HouseBillNol0295
Introduced by Representative Midy N. Cua
Lone District, Quirino
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AN ACT PROVIDING A TEN PERCENT DISCOUNT T0 MILITARY AND UNIFORMED
PERSONNEL
EXPI.jENATORY NOTE
This  bill   mandates  business  establishments  to   grant  discount  privileges  to  employees   of  the
government who wear uniforms, with ranks,  may be armed or unarmed, belonging to the Armed
Forces of the Philippines (AFP), Bureau of Corrections (Bucor), Bureau of Fire Protection (BFP),
Bureau  of  Jail  Management  and  Penology  (BJMP),  National  Bureau  of  Investigation  (NBI),
Philippine Coast Guard (PCG), Philippine Drug Enforcement Agency (PDEA), Philippine National
Police (PNP) and the commissioned officers of the Hydrography Branch of the National Mapping
and Resource Information Authority who were transferred from the Bureau of Coast and Geodetic
Survey. 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.
I+one District, Quirino


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Republic of the Philippines
HOUSE 0F REPRESENTATIVES
Quezon City, Metro Manila
NINETEENTH CONGRESS
Second Regular Session
House BillNo.10295
Intrnduced by Representative Midy N. Cua
Lone District, Quirino
AN ACT pRovlDING A TEN PERCEr`IT DISCoUNT To MILITARy AND UNIFORMED
PERSONNEI,
Be it enacted by the Senate and House Of Representatives Of the Philippines in Congress assembled:
i                     Section  1.  r].I/e.  -  This  Act  shall  be  known  as  the  "Military  and  Uniformed  Personnel
2       Discount Act."
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4                    Section 2. Dec/aralr.or a/PoJJ.c)J. -It is the policy of the state to adequately compensate its
5       military and uniformed personnel (MUP). Towards this end, it shall adopt privileges that complement
6       the basic compensation of MUp to ensure affordability of essential goods and services.
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8                    Seed]on 3. Discount privilege of Military and unif armed personnel. -AIL e;mpkyees of the
9       government  who  wear  uniforms,  with  ranks,  may  be  amed  or  unarmed,  primarily  involved  in
10       national defense, enforcement of laws, and in the maintenance of peace, order, and security and who
11       belong to the Armed Forces of the philippines (AFP), Bureau ofconections (Bucor), Bureau ofFire
12       Protection   (BFP),   Bureau   of  Jail   Management   and   Penology   (BJMP),   National   Bureau   of
13       Investigation (NBI), Philippine coast Guard q'CG), Philippine Drug Enforcement Agency ¢DEA),
14       Philippine National police (PNP) and the commissioned officers of the Hydrography Branch of the
15       National Mapping and  Resource  Information Authority who were transferred  from the  Bureau  of
16       Coast  and  Geodetic  Survey  shall  be  entitled  to  a ten  percent  (10%)  discount  on  the  sale  of the
17       following goods and services from all establishments:
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(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 (IroH).
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;


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(c)  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;
(d)  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);
(e)  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);
(i)  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
27       promotional discount, or the discount provided herein, whichever is higher.
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29                     Section 4. I,in7.fd/z.or o# DiscormJ priv7.Jcgc.   -The discount privilege mentioned in this Act
30       shall only apply to the personal account of the MUp in payment for goods and services actually used
31       by him  or her.  These shall not extend to his or her relatives or companions who  are not qualified
32       beneficiaries under this Act.
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34                    Section 5. Proo/a/Jde#/zty. -The MUP, including his or her duly authorized representative,
35       must present an identification card issued by his or her respective agency to avail of the discount
36        privilege.
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38                     Section 6.  rtzi: Dec7ac/I.o#. -An establishment may claim the discount granted in Act as tax
39       deduction based on the cost of goods sold or services rendered. Provided, that the cost of the discount
40       shall  be  allowed  as  deduction  from  gross  income  for the  same  taxable year that the  discount  is
41       granted.  Provided,  further,  that  the  total  amount  of the  claimed  tax  deduction  net  of VAT,  if
42       applicable,  shall  be  included  in their gross  sales  receipts  for tax  purposes  and  shall  be  subject to
43       proper  documentation  and  to  the  provisions  of the  National  Internal  Revenue  Code  (NICR),  as
44       amended.
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46                     Section 7. Rejlea/I.#g C7ausc.  -All laws, decrees, executive orders, rules and regulations or
47       parts  thereof,  which  are  inconsistent  with  this  Act,  are  hereby  repealed,  amended  or  modified
48       accordingly.
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50                      Section 8. Separt}br./I.fy c/arctse. -If any provision of this Act is held unconstitutional or
51        invalid, all other provisions not affected thereby shall remain valid.
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1                      Section 9. Ejort?c/ivrty. -This Act shall take effect fifteen ( 15) days after its publication in the
2       Qfficz.a/ GCEe#e or in a newspaper of general circulation.
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4                    Approved,