ENTATIVES

Republic of the Philippines : 2
HOUSE OF REPRESENTATIVE: RE ae IVED
Quezon City, Metro Manila pare, _” | AUG 201g
TINE: i

SEVENTEENTH CONGRESS
First Regular Session

2200

BY:

REGISTRATION UNIT
BULLS AND INDEX SERVICE

HOUSE BILL NO.

" Introduced by Rep. nna Katrina M. Enverga

EXPLANATORY NOTE

As one writer notes "The teacher is an architect of man". He/she designs the
destiny of the nation by preparing the blueprint of desirable, innovative, self-reliant,
productive and above all, a God fearing Filipino youth. He or she prepares the lesson
everyday and does not stop thinking of good things that he/she may add to the
improvement of knowledge, attitudes and skills of children so that they would be

adequately prepared to face actual life in the near future.

Aside from educating our children, teachers are likewise the most reliable
and dedicated public servants. They are being constantly called upon by officials of the
local and national governments to assist in various extra-curricular and civic activities
which contribute to the welfare of the community and the country, most notable of
which is when they are called upon by the government to assist during election period

and the gathering during census period.

As of school year 2012-2013, there are 547,574 public school teachers both in
the elementary (377,831) and secondary (169,743) levels. Teacher-student ratio

during the same period is 1:36.


Public school teachers are among the lowest paid government workers
considering the nature and importance of the services they render. This phenomenon
has thus resulted in an exodus of our competent teachers who find higher paying jobs

and better terms of employment abroad.

Itis imperative therefore that to attract the most competent and efficient to

the teaching profession, government must provide compensation and benefits
commensurate to the work they perform and the contribution they make to the society.
However, in difficult times, the government cannot easily provide increase in their

salaries and wages hence provisions for non-wage benefits become necessary.

This bill seeks to provide public school teachers exemption to payments of
withholding taxes in their salaries and allowances. It is the sincere belief of the
undersigned author of this bill that with this privilege of tax exemption more new
teachers will be encouraged to accept teaching jobs. It will increase their take home pay
and will also encourage teachers to opt to stay in the public school system where we

need the brightest of them.

It cannot be ignored that the tax exemption on the income of teachers will
mean extra money for them to spare for their other needs and will stop the teachers
from availing the high interest loan being offered by usurers to compensate the little
take home pay they received.

In view of the foregoing considerations, approval of this bill is highly and

earnestly recommended.

ANN. T! |. ENVERGA


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

SEVENTEENTH CONGRESS
First Regular Session

2260

HOUSE BILL NO.

Introduced by Rep. Anna Katrina M. Enverga

AN ACT PROVIDING NON-WAGE BENEFITS FOR PUBLIC SCHOOL TEACHERS AND FOR
OTHER PURPOSES

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

SECTION. 1. Statement of Policy. - It is hereby declared the policy of the State to
assign the highest budgetary priority to education and ensure that teaching will attract and
retain its rightful share of the best available talents through adequate remuneration and other
means of job satisfaction and fulfillment.

Itis further declared a policy and commitment of the State to promote
and improve the economic status of all public school teachers, including those in State
colleges and universities by increasing their take home pay through exemption from tax all

allowances and benefits granted to them.

SEC. 2. Exclusions from Payment of Withholding Taxes. - All salaries, wages,
allowances and benefits granted to public school teachers, including those in the State
colleges and universities at all levels, shall be exempted from the withholding taxes as

provided for by pertinent laws, rules and regulations pertaining to withholding taxes.

SEC. 3. Rules and Regulations. - The Commissioner of the Bureau of Internal

Revenue is hereby authorized to promulgate such rules and regulations as may be necessary

1


to implement the provisions of this Act.

SEC. 4. Repealing Clause. - All laws, decrees, executive orders, letters of
instruction, letters of instruction, letters of implementation, rules and regulations, and other
issuances inconsistent with any provision of this Act are hereby repealed, modified,

superseded or amended accordingly.

SEC. 5. Separabilit~ Clause. - If any provision of this Act of the application of
such provision to any person or circumstance is held invalid for any reason, the remainder of
this Act or the application of such provision to other persons or circumstances shall not be

affected thereby.

SEC. 6. Effectivity. - This Act shall take effect fifteen (15) days after its

complete publication in any two (2) newspapers of general circulation.

Approved,