Republic of the Philippines
HOUSE OF REPRESENTATIVES,
Quezon City
FIFTEENTH CONGRESS
First Regular Session

HOUSE BILL No._9546

Introduced by Representatives Jerry P. Trefias and George P. Arnaiz

EXPLANATORY NOTE

The Cities Development Initiative for Asia (CDIA) is an established Asia-
wide regional technical assistance partnership facility supported by the Asian
Development Bank, the Swedish SIDA, and the respective Governments of
Germany, Austria, Singapore, and Spain. It is the intent of CDIA to solicit
sustainable support from the countries of the Asian region.

The Initiative provides assistance to medium-sized Asian cities to bridge the
gap between their development plans and implementation of their infrastructure
investments. CDIA uses a demand-driven approach to support the identification
and development of urban investment projects in the framework of existing city
development plants, emphasizing environmental sustainability, _ pro-poor
development, climate change, and good governance. In view of the laudable goals
of the Initiative, the Republic of the Philippines has agreed to host the CDIA
headquarters in Manila, and to be a member of its Governing Council.

Considering the non-profit nature of the Initiative, it j

CDIA from taxation in the Philippines. Hence, the appro}
and =) ia
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JERR’ TRENAS GORGE P. ARNAIZ

Prudent to exempt
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Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

FIFTEENTH CONGRESS
First Regular Session

HOUSE BILL NO._3816

Introduced by Representatives Jerry P. Trefias and George P. Arnaiz

AN ACT TO EXEMPT THE CITIES DEVELOPMENT INITIATIVE FOR
ASIA OR ITS SUCCESSORS FROM THE PAYMENT OF GIFT,
FRANCHISE, SPECIFIC, PERCENTAGE, REAL PROPERTY,
EXCHANGE, IMPORT, EXPORT, AND OTHER TAXES. AND THE
MEMBERS OF ITS SCIENTIFIC AND TECHNICAL STAFF FROM
PAYMENT OF INCOME AND VALUE ADDED TAX.

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

Section |. — The provisions of existing laws or ordinance notwithstanding,
the Cities Development Initiative for Asia, or its successors, shall be exempt from
payment of gift, franchise, specific, percentage, real property, exchange, import,
export, and other taxes provided under existing laws and ordinances. This
exemption shall extend to goods imported and owned by the Cities Development
Initiative for Asia to be leased or used by members of its staff.

Section 2. ~ All gifts, bequests, donations, and contributions which may be
received by the Cities Development Initiative for Asia from any source

whatsoever, or which may be granted by the Initiative to any individual or non-


profit organization for educational or scientific purpose, shall be exempt from
payment of the taxes imposed under Title III of the National Internal Revenue
Code. All gifts, contributions, and donations to the Initiative shall be considered
allowable deductions for purposes of determining income tax of the donor.

Section 3. — Non-Filipino citizens on the technical staff and scientific staff of
the Cities Development Initiative for Asia shall be exempt from the payment of
income tax on salaries and stipends in dollars received solely and by reason of
service rendered to the Initiative.

Section 4. Separability Clause. — If any part, section or provision of this
Act is held invalid or unconstitutional, other provisions not affected thereby shall
remain in full force and effect.

Section 5. Repealing Clause. — All laws, decrees, orders, rules and
regulations or other issuances inconsistent with the provisions of this Act are
hereby repealed, amended or modified accordingly.

Section 6. Effectivity. — This Act shall take effect fifteen (15) days after
publication in the Official Gazette or in two (2) national newspapers of general
circulation.

Approved,