Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
EIGHTEENTH CONGRESS 
Third Regular Session 
HOUSE BILL NO. ________ 
Introduced by: HON. “KUYA” JOSE ANTONIO R. SY-ALVARADO 
EXPLANATORY NOTE 
The Olympic Games are considered the world's foremost sports competition with more than 
200 nations participating. The Olympic Games are normally held every four years, alternating 
between the Summer and Winter Olympics every two years in the four-year period. 
During the recent Summer Olympics, the Philippines did not only won a multiple medals for 
the first time after 89 years, but also won its first-ever gold medal. A truly remarkable record 
for the Philippine Olympic History. 
But, while the incentives received by the athletes are exempted from tax as provided by Sec. 
32 of the National Internal Revenue Code, those received from the private sector are still 
subject to the six percent (6%) donor’s tax. 
This proposed bill aims to exempt, from any and all taxes, the cash incentives, bonuses, rewards 
and other forms of emoluments received from both public and private sources by national 
athletes and their coaches, who win in the Summer Olympic Games and Winter Olympic 
Games. 
This measure will show our extensive support to our Olympic delegation that strive hard to 
bring glory to our nation. 
Thus, the immediate passage of this bill is earnestly sought. 
“KUYA” JOSE ANTONIO R. SY-ALVARADO 
Representative 
First District of Bulacan 
September 27, 2021
12:02 pm
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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
EIGHTEENTH CONGRESS 
Third Regular Session 
HOUSE BILL NO. ________ 
Introduced by: “KUYA” JOSE ANTONIO R. SY-ALVARADO 
AN ACT   
EXEMPTING DONATIONS AND REWARDS IN FAVOR OF OLYMPIC 
MEDALISTS AND THEIR COACHES FROM TAXES, AMENDING FOR THE 
PURPOSE REPUBLIC ACT NO. 10699 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled
SECTION 1. Short Title.  This Act shall be known as the “Lingkod Tax Exemptions for 
Donations and Rewards for Olympic Medalists Act” 
SECTION 2. New provision. A new section designated as Section 10-A of Republic Act No. 
10699 is hereby added and shall read as follows: 
“SECTION 10-A. Tax Exemption. The cash incentives, bonuses, rewards, and other 
forms of emoluments received by Olympic medalists and their coached, whether the
same is from public funds or private persons or entities, shall be exempt from any and
all taxes, fees, and charges levied by any government agency, local or national, subject
to the rules and regulations to be issued by the secretary of finance, as recommended 
by the Commissioner of Internal Revenue. Provided, That this section shall have
retroactive effect on national athletes and coaches who won in the 2020 Summer 
Olympic Games in Tokyo, Japan. 
SECTION 3. Separability Clause. If any provision of this Act is declared unconstitutional, 
the same shall not affect the validity and effectivity of the other provisions hereof. 
SECTION 4. Repealing Clause. All laws, decrees, orders, issuances or portion thereof, which 
are inconsistent with the provisions of this Act are repealed or modified accordingly. 
SECTION 5. Effectivity. This Act shall take effect fifteen (15) days after its publication in 
two (2) newspapers of general circulation. 
Approved, 
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