EIGHTEENTH CONGRESS OF THE 
)
REPUBLIC OF THE PHILIPPINES 
)
First Regular Session 
)
SENATE
'^>rr r.' Cl 
; 
r ’ .-t-
■19 
JUL11 
P4--07
INTRODUCED BY SENATOR CHRISTOPHER LAWRENCE "BONG" T. GO
AN ACT
EXPANDING 
THE 
PURPOSES 
AND 
APPLICATION 
OF 
THE 
SPECIAL 
EDUCATION FUND, AMENDING FOR THE PURPOSE SECTION 272 OF 
REPUBLIC 
ACT 
NO. 
7160, 
OTHERWISE 
KNOWN 
AS 
THE 
LOCAL 
GOVERNMENT CODE OF 1991, AND FOR OTHER PURPOSES
EXPLANATORY NOTE
The Special Education Fund (SEF) created under Republic Act No. 7160 or the 
"Local Government Code" has been a source of funds for financial support requested 
by different schools in each local government unit's jurisdiction. The SEF is mandated 
to be used by the Local School Boards in "the operation and maintenance of public 
schools, construction and repair of school building, facilities and equipment, 
educational research, purchase of books and periodicals, and sports development." 
The law specifically enumerated the scope and application by which the SEF can be 
allocated for, thereby unduly limiting its application and use.
Local government units have deemed the law to be too restrictive. As such, 
other important endeavors which could have been subsidized by SEF are left 
unfunded. Sadly, the SEF is being underutilized to the detriment of the public 
education system.
This bill seeks to expand the application of the proceeds of the additional one 
percent (1%) Special Education Fund tax to other items relating to education such as


the construction and repair of libraries, payment of salaries, allowances and other 
benefits of teaching and non-teaching personnel.
It is hoped that with the expanded scope and application, the SEF may help 
address the problems hounding our public education system.
In view of the foregoing, approval of this bill is earnestly sought.
SENATOR CHRISTOPHER LAWRENCE "BO N G ^T. GO


EIGHTEENTH CONGRESS OF THE 
)
REPUBLIC OF THE PHILIPPINES 
)
First Regular Session 
)
0 *1  Cl'' Ci i;j ?
'19 
JU Lll 
P4:07
SENATI
INTRODUCED BY SENATOR CHRISTOPHER LAWRENCE "BONG
AN ACT
EXPANDING 
THE 
PURPOSES 
AND 
APPLICATION 
OF 
THE 
SPECIAL 
EDUCATION FUND, AMENDING FOR THE PURPOSE SECTION 272 OF 
REPUBLIC 
ACT 
NO. 
7160, 
OTHERWISE 
KNOWN 
AS 
THE 
LOCAL 
GOVERNMENT CODE OF 1991, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House o f Representatives o f the Philippines in 
Congress assembled:
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SECTION 1. Section 272 of Republic Act No. 7160 is hereby amended to read
2 
as follows:
3 
"S ection 272. Application o f Proceeds o f the Additional One Percent SEF Tax. -
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The proceeds from the additional one percent (1%) tax on real property accruing to
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the Special Education Fund (SEF) shall be automatically released to the local school
6 
boards: Provided, That, in case of provinces, the proceeds shall be divided equally
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between the provincial and municipal school boards: Provided, however. That the
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proceeds shall be allocated for the operation and maintenance of public schools,
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construction and repair of school buildings AND LIBRARIES, facilities and
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equipment, PAYMENT OF SALARIES, ALLOWANCES AND OTHER BENEFITS OF
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TEACHING AND NON-TEACHING PERSONNEL, COMPETENCY TRAININGS
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FOR TEACHING PERSONNEL, OPERATION OF ALTERNATIVE LEARNING
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SYSTEM (ALS) INCLUDING PAYMENT OF SALARIES, ALLOWANCES AND
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OTHER BENEFITS OF ALS FACILITATORS, educational research, purchase of
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books and periodicals, TEACHING AIDS, OTHER INSTRUCTIONAL MATERIALS,
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[and] sports development, AND ALL OTHER EXPENDITURES RELATIVE TO THE


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PROMOTION OF ACCESSIBLE PUBLIC EDUCATION as determined and approved 
by the Local School Board."
SEC. 2. Im plem enting Rules and Regulations. - Within thirty (30) days 
from the approval of this Act, the Department of Interior and Local Government and 
the Department of Education shall jointly promulgate the necessary rules and 
regulations for the proper implementation of this Act.
SEC. 3. Repealing Clause, - All laws, ordinances, rules, regulations, other 
issuances or parts thereof, which are inconsistent with this Act, are hereby repealed 
or modified accordingly.
SEC. 4. Effectivity. - This Act shall take effect fifteen (15) days after its 
publication in the Official Gazette or in a newspaper of general circulation.
Approved,