Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ______ 
Introduced by Representative Michael L. Romero 
EXPLANATORY NOTE 
The Compensation and Position Classification System in the Republic of the 
Philippines shall apply to all positions, appointive or elective, on full or part-time basis, 
now existing or hereafter created in the government, including government-owned or 
controlled corporations and government financial institutions. 
The term "government" refers to the Executive, the Legislative and the Judicial 
Branches and the Constitutional Commissions and shall include all, but shall not be 
limited to, departments, bureaus, offices, boards, commissions, courts, tribunals, 
councils, authorities, administrations, centers, institutes, state colleges and 
universities, local government units, and the armed forces. The term "government-
owned or controlled corporations and financial institutions" shall include all 
corporations and financial institutions owned or controlled by the National 
Government, whether such corporations and financial institutions perform 
governmental or proprietary functions. 
This House Bill seeks to provide the proper pension pay for all military and uniform 
personnel for their substantive duties and responsibilities, and set the correct 
qualification standards. 
Earnest approval of this bill is hereby requested. 
MICHAEL L. ROMERO Ph.D. 
August 15, 2022
12:15 pm
3592


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ______ 
Introduced by Representative Michael L. Romero 
AN ACT 
CREATING A SUSTAINABLE FISCAL FRAMEWORK FOR THE 
PENSION SYSTEM OF THE MILITARY AND UNIFORMED 
PERSONNEL, PROVIDING 
MECHANISMS FOR THE DISPOSITION OF GOVERNMENT 
ASSETS, APPROPRIATING FUNDS THEREFOR, AND FOR 
OTHER PURPOSES 
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled: 
CHAPTER I 
General Provisions 
SECTION 1. SHORT TITLE. — This Act shall be known as the 'Military 
and Uniformed Personnel Pension Act OF 2022 “ 
SECTION 2. DECLARATION OF POLICY. — It shall hereby be a declared 
policy of the State to recognize the vital role of the military and uniformed 
personnel in providing internal and external security, promoting peace and 
order, and ensuring public safety. 
The State shall also recognize its obligation to secure the pension system 
for the military and uniformed personnel given the distinctive personal risks in their 
role in nation building and national security. 
3592


More so, to protect the military and uniformed personnel against the extraordinary 
hazards, risks, and dangers that they encounter in the performance of their duties,  
 
The state shall also ensure that there shall be an adequate, robust, and a well-
managed insurance system that shall adequately and sustainably support their 
needs and that of their dependents. 
Towards these ends, the State shall guarantee the sustainability of the pension and 
other benefits of the military and uniformed personnel by creating a fiscal 
framework that fully supports their funding requirements. 
 
SECTION 3. DEFINITION OF TERMS. — As used in this Act: 
 
(a) Military and Uniformed Personnel refers to all employees of the 
government who wear uniforms, with tanks, may be armed or 
unarmed, primarily involved in national defense, enforcement of 
laws, and in the maintenance of peace, order, and security and 
who belong to any of the following services: Armed Forces of the 
Philippines, Philippine National Police, Philippine Coast Guard, 
Bureau of Fire Protection, Bureau of Jail Management and 
Penology, Bureau of Corrections, and the employees of the 
Hydrography Branch of the National Mapping and Resource 
Information Authority who were transferred from the Bureau of 
Coast and Geodetic Survey; 
(b) Pension refers to the sum of money representing the monthly 
retirement pay or the monthly Life annuity of a military and 
uniformed personnel; 
(c) Survivorship Pension refers to the monthly benefit or the 
monthly life annuity of the beneficiaries of a military and 
uniformed personnel who is retired or separated under the 
provisions of existing laws. 
 
 
CHAPTER II 
 
Fiscal Sustainability of Pension Benefits 
 
SECTION 4. FISCAL RISK MANAGEMENT. — To ensure that fiscal 
risks related to the military and uniformed personnel pension system are 
managed and addressed, the Secretary of Finance, as Chairperson of the 


Military and Uniformed Personnel Trust Fund Committee created under 
Section 9 of this Act, shall: 
(a) Formulate policies, consistent with law, to ensure the 
fiscal sustainability of the 
pension of military and uniformed personnel; 
(b) Assess possible risks to the fiscal sustainability of the 
pension of military and 
uniformed personnel and propose appropriate policy 
interventions; 
(c) Identify, manage, and control risks that the pension of 
military and uniformed personnel may pose to the national 
government's fiscal position; 
(d) Inform Congress of such risks through the annual Fiscal 
Risk Statement and propose legislative reforms to address 
such risks; and 
(e) Obtain information from any officer or office of local 
governments and agencies and instrumentalities of the 
national government, as may be necessary. 
 
SECTION 5. MATURITY BENEFIT FROM THE INSURANCE PLAN. -—
A military and uniformed personnel who is retired or separated under the 
provisions of existing laws, or the qualified survivors in the case of death 
before retirement or separation, shall receive the maturity benefit from the life 
insurance plan funded by mandatory contributions paid by the military and 
uniformed personnel under Section of this Act. The Military and Uniformed 
Personnel Trust Fund Committee as created under Section 9 of this Act, shall 
provide mechanisms to allow the enjoyment of this benefit either as a lump 
sum or in annuitized payments. 
SECTION 6. DISABILITY PENSION. — In lieu of disability benefits provided 
under existing laws, a military and uniformed personnel who is retired by reasons 
of disability, which is the proximate result of wounds or injuries sustained or 
sickness or disease acquired in the line of duty shall receive a monthly disability 
pension corresponding to the disability incurred at the time of separation: 
(a) If and while the disability is rated twenty-five percent 
(25%) —Five thousand pesos  (P5,OOO.OO), 
(b) If and while the disability is rated fifty percent 
(50%) - Ten thousand pesos  (PIO,OOO.OO), 


(c) If and while the disability is rated seventy five percent 
(75%) - Fifteen thousand pesos (PI 5,000.00); and 
(d) If and while the disability is rated one hundred percent 
(100%) - Twenty thousand pesos (P20,OOO.OO). 
 
SECTION 7. CAPPED AUTOMATIC INDEXATION TO ADJUSTMENTS IN 
ACTIVE PERSONNEL PAY.  
The adjustment in pension of retired or separated military and uniformed personnel 
and survivorship pension of qualified survivors shall be automatically indexed to 
adjustments in the salary of military and uniformed personnel in active service 
holding the same rank: Provided, That within ten (10) years from the effectivity of 
this Act, the adjustment in the salary of active military and uniformed personnel 
shall not exceed five percent (5%) at any given year and the adjustment in the 
pension and survivorship pension shall not exceed five percent (5%) during the same 
year. 
 
The President of the Philippines is hereby authorized, upon the recommendation of 
the Military and Uniformed Personnel Trust Fund Committee as created under 
Section 9 of this Act, and subject to consultation with the President of the Senate 
and the Speaker of the House of Representatives, to Increase the pension and 
survivorship pension at a rate lower than the adjustment in the salary of active 
military and uniformed personnel of the same rank if the national government 
incurs an unmanageable public sector deficit. 
  
TITLE III 
Military and Uniformed Personnel Trust Fund 
 
SECTION 8. MILITARY AND UNIFORMED PERSONNEL TRUST FUND. — 
The Military and Uniformed Personnel Trust Fund, hereinafter referred to as the 
MUP Trust Fund, is hereby created for the budgetary support of the military and 
uniformed services, including the payment of pension and survivorship pension 
under existing laws and the disability pension and other benefits under this Act. 
 
SECTION 9. MILITARY AND UNIFORMED PERSONNEL TRUST FUND 
COMMITTEE. To carry out the declared policy of this Act, the Military and 


Uniformed Personnel Trust Fund Committee, hereinafter referred to as the 
Committee, is hereby created. The Committee shall be organized within ninety (90) 
days from the effectivity of this Act.  
The Committee is composed of the following members: 
 
(a) Secretary of Finance, as Chairperson; 
(b) Secretary of Budget and Management; 
(c) Secretary of National Defense; 
(d) Secretary of the Interior and Local Government; 
(e) Secretary of Justice; 
(f) Executive Secretary of the Office of the President; and 
(g) President and General Manager of the Government Service 
Insurance System. 
 
The Bureau of the Treasury shall serve as the Secretariat of the Committee and 
maintain the records and accounts of all investments, receipts, disbursements, 
and other transactions relating to the management, administration, and utilization 
of the MUP Trust Fund: Provided, that these records and accounts are maintained 
in accordance with the existing accounting and auditing laws, rules, and 
regulations and audited by the Commission on Audit. 
 
SECTION  10. POWERS AND FUNCTIONS OF THE COMMITTEE. — The 
Committee shall exercise the following powers and functions: 
(a) Act as Trustee of the MUP Trust Fund and such other assets as may be assigned 
to the pension system of the military and uniformed personnel and direct how 
the assets of the MUP Trust Fund are managed; 
 
(b) Manage the MUP Trust Fund, through the fund manager designated under 
Section herein, and ensure that the fund is actuarially and financially optimal 
and sustainable; 
 
(c) Authorize the necessary expenses to manage and administer the MUP Trust 
Fund; 
 
(d) Authorize and direct the creation of a life insurance system for military and 
uniformed personnel which shall cover death and disability benefits in addition to 
those  provided under this Act, to account for the significant risks involved in 


military and uniformed service and indemnify personnel who suffer such risks, and 
set reasonable mandatory insurance premiums therefor; 
 
Provided, That the insurance system shall be administered by the Government 
Service Insurance System and supervised by the Insurance Commission: Provided, 
further, That the insurance system shall be managed separately from the pension 
system: Provided, finally, That, subject to the authorization of the Committee, the 
insurance system may undertake Investments in debt and equity securities and in 
the money market, real estate Investments, and other viable Investments; 
 
(d) Authorize and direct the creation of a provident fund or a mutual fund; 
 
(e) Implement and execute functions related to the disposition of assets identified 
under this Act; 
 
(g) Create, manage, and utilize separate trust fund accounts for the budgetary 
support of the military and uniformed services, retirement and survivorship benefits 
of military and uniformed personnel, provident or mutual fund and insurance 
provisions; and  
(h) Cause the undertaking of a survey or consultation to assess the preferences of 
military and uniformed personnel on the features of the pension system, including 
willingness to pay for contributions and interest In various benefit and investment 
schemes;  
(i) Commission an actuarial evaluation of the fiscal sustainability of the pension 
scheme, including specific recommendations on the rates for contributions and 
investment options for the MUP Trust Fund, as applicable; and  
(j) Perform other necessary functions for the effective management of the MUP Trust 
Fund. 
Provided, that within one (1) year from the effectivity of this Act, the fund manager 
shall conduct the studies stated in Subsections (h) and (i) herein:  
Provided further, That the findings and recommendations obtained from the studies 
shall be submitted to the Committee which shall promulgate implementing rules 
and regulations with respect to the mandatory contribution scheme, and other 
features of the pension scheme as applicable:  
Provided, furthermore, that an amount not exceeding Thirty million pesos (P 
30,000,000.00) is hereby appropriated for the conduct of the studies:  
Provided, finally, That the fund manager may engage the private sector, as needed, 
to ensure quality and timeliness in the implementation of the survey, consultation, 
and actuarial evaluation. 
 


SECTION 11. MUP TRUST FUND MANAGER. — The Government Service 
Insurance System is designated as the fund manager and benefits administrator of 
the MUP Trust Fund, and shall:  
(a) Implement an investment management and benefits administration strategy as 
directed by the Committee; 
(b) Monitor market and economic trends and track securities to make informed 
investment decisions; 
(c) Recommend its portfolio strategy to the Committee; 
(d) Track financial results of companies in the portfolio and its various metrics, 
including price-to-earnings ratios, inflation-adjusted return, sales, earnings, and 
dividends; and 
(e) Perform other acts necessary to fulfill its mandate under this Act, or such Acts 
that may be delegated by the Committee. 
 
SECTION 12. STRUCTURE, STAFFING PATTERN, AND OPERATING 
BUDGET. - The organizational structure and staffing pattern for the management 
of the MUP Trust Fund within the Government Service Insurance System and for 
the creation of the MUP Trust Fund Secretariat within the Bureau of the Treasury 
shall be approved by the Committee within ninety (90) days from the enactment of 
this Act: 
 
Provided, that appointees to various positions shall comply with the qualification 
standards approved by the Civil Service Commission: 
  
Provided, further, That the Government Service Insurance System shall be entitled 
to a management fee, to be charged against the MUP Trust Fund and its derivative 
incomes, including budgetary requirement commensurate to the expertise and 
services rendered for the salaries and benefits of officials and employees assigned 
to the Committee. 
 
SECTION 13. JOINT RESPONSIBILITY. — For the purpose of ensuring that 
only qualified military and uniformed personnel retirees and beneficiaries shall 
receive the retirement pension or separation benefits, the respective services or 
mother units shall assist and share, jointly or separately, the duty and obligation 
with the Committee in monitoring proof of life or life events that will affect the 
qualification of pensioners and beneficiaries to receive the pension or benefit. The 
initial computation of pension and benefits accruing to each retiree or beneficiary 


shall be jointly undertaken and agreed upon by the concerned mother unit and the 
Committee. 
 
SECTION 14. FUNDING SOURCES. — The MUP Trust Fund shall be funded 
through the following: 
(a)  
Capitalization. The amount of One hundred thirty billion pesos 
(P30,000,000,000.00) shall be appropriated to the MUP Trust Fund to cover the 
pension requirement of the Fiscal Year for which the fund was appropriated. Such 
sums as may be necessary for the sustainability of the fund as determined by the 
Committee shall be automatically appropriated and be automatically released to the 
MUP Trust Fund. 
 
(b) Mandatory Contributions. It shall be mandatory for military and uniformed 
personnel to contribute a percentage of the monthly compensation as their 
personal share to the MUP Trust Fund. There shall also be a National Government 
share which shall be automatically appropriated and used exclusively to fund 
pension benefits of the military and uniformed personnel. The mandatory 
contributions shall be allocated as follows: 
i. 
For the first three (3) years after the effectivity of this Act, 
military and 
uniformed personnel shall contribute five percent (5%) of their 
monthly compensation 
as personal share, while the National Government shall provide 
an equivalent of sixteen percent (16%) as its share; 
ii. Thereafter, for the next three (3) years, military and uniformed 
personnel 
shall contribute seven percent (7%), while the National 
Government shall provide 
fourteen percent (14%); and 
iii. For every year thereafter, military and uniformed personnel 
shall contribute nine percent (9%) and the National Government 
shall provide twelve percent (12%). 
 
Provided, that contribution rates may be adjusted by the fund manager, subject to 
actuarial validation: Provided, further, That forty-five percent (45%) of mandatory 
contributions of the military and uniformed personnel shall be used for the 
establishment of a life insurance plan as authorized under this Act, with death, 
accident, and disability benefits in addition to those mandated under this Act; forty-


five percent (45%) shall be used to establish the Provident Fund; and ten percent 
(10%) shall be used for the payment of disability pension granted under this Act: 
 
Provided, furthermore, that such allocations may be periodically adjusted by the 
Committee based on actual need and actuarial soundness:  
Provided, finally, That the life insurance plan shall include a cash benefit that shall 
be due and collectible at the plan's maturity date, which shall be the date of 
separation from service. 
 
(c) Additional Sources of Funding. — The MUP Trust Fund may be augmented 
from the Un-programmed appropriations and proceeds derived from the lease, joint 
development, auction of development rights, or disposition of government properties 
identified for the purpose, investment income from the MUP Trust Fund identified 
and overseen by the fund manager subject to actuarial validation, and savings of 
the National Government. 
 
SECTION 15. GOVERNMENT GUARANTEE. The government of the Republic 
of the Philippines hereby guarantees the fulfillment of the obligations of the MUP 
Trust Fund to its members when they fall due. 
 
SECTION 16. DISPOSITION OF MILITARY AND UNIFORMED SERVICES 
ASSETS. — Within thirty (30) days from the effectivity of this Act, the concerned 
military and uniformed services shall submit a complete list of their real assets in 
the manner prescribed by the Committee to identify additional sources of funding 
for budgetary support of their services, and augment the financing of the separation, 
retirement, and pension benefits of their military and uniformed personnel under 
existing laws and this Act. 
 
Thereafter, the Committee shall conduct a complete accounting and inventory of the 
assets of military and uniformed services that may be used to support the MUP 
Trust Fund, including the amount, value, description and nature of such funds, 
properties, assets, records, choses in action, and other rights, claims, or causes of 
action pertaining thereto, and submit a report to the Office of the President, 
Congress, and the Commission on Audit. 


 
Within thirty (30) days from the receipt of the inventory by the 
Committee, the Commission on Audit shall audit the accounting and inventory of 
the assets of concerned military and uniformed services to determine the 
completeness of the inventory and establish the reasonableness of the asset 
valuation. 
Within one (1) year from the submission of the accounting and inventory 
of the assets of concerned military and uniformed services, the Commission on 
Audit shall submit to the Committee the audit report, including the complete list 
of the assets of concerned military and uniformed services and their valuation, and 
the empirical basis and the methodologies employed for the valuation. 
 
The Committee shall, within fifteen (15) days from the receipt of audit report, 
publish the audit report in at least two (2) newspapers of general circulation. 
Nothing herein shall be construed as preventing the designated disposition entity 
from procuring a third-party appraisal of any of the assets of concerned military 
and uniformed services prior to or while preparing the 16 privatization or disposition 
plans of the assets. 
The Committee shall coordinate with the Office of the President, 
Philippine Reclamation Agency, and other disposition entities to be identified by the 
Committee in the execution and delivery of this mandate. 
 
The Committee shall prioritize the disposition modes that may generate income from 
these assets without undertaking the sale thereof except when the Committee 
determines that selling a specific asset is the most optimal financial option: 
 
 Provided, That the Committee may sell only portions thereof to meet the financial 
requirements. To optimize revenues from the assets of the concerned military and 
uniformed personnel services, the Committee may seek the services of the 
Privatization Group of the Department of Finance which shall recommend to the 
Committee the most financially advantageous manner of disposition of the assets. 
 
Unless otherwise directed by the President of the Philippines as the Commander-ln- 
Chief and upon the recommendation of the Secretary of Finance, the proceeds from 
the disposition of assets of the concerned military and uniformed services shall be 
earmarked for the budgetary support of the military and uniformed services for 
capital outlay and maintenance and other operating expenditures. The Committee 
shall allocate the proceeds from the disposition of assets based on the funding 


requirements of the specific purposes. The proceeds from the disposition of asset of 
the military and uniformed services shall inure to the benefit of, or as budget 
support to, the service to which the asset belongs if used towards budgetary support 
for capital outlays, pension fund, and maintenance and other operating expenses. 
Within one (1) year from the effectivity of this Act, the military and uniformed 
services may add to the list such real assets required for identification and 
submission under this Section 39 and which belonged to the military and uniformed 
services prior to the effectivity of this Act. 
 
Any real asset that is required by this Act to be included in the submitted lists and 
which are not included in actual submissions by the military and uniformed services 
may be disposed by the MUP Trust Fund Committee in the manner it deems 
appropriate. 
 
SECTION 17. TAX TREATMENT OF THE MUP TRUST FUND. — 
Notwithstanding any law to the contrary, the MUP Trust Fund, its assets, revenues, 
including all accruals thereto, and benefits 1 paid, are exempt from all taxes, 
assessments, fees, charges, or duties of all kinds. These exemptions shall continue 
unless expressly and specifically revoked. 
Subject to Section 20 of this Act, the MUP Trust Fund, the properties of 
the military and uniformed services identified by the Committee to be disposed and 
sums or monies for the payment of the benefits under this Act are exempt from 
attachment, garnishment, execution, levy or other processes issued by the courts, 
quasi-judicial agencies or administrative bodies and from all financial obligations 
of the members, including pecuniary accountability arising from or caused or 
occasioned by the members' exercise of performance of official functions or duties, 
or incurred relative to or In connection with the members' position or work except 
when the monetary liability, contractual or otherwise, is in favor of the MUP Trust 
Fund. 
 
All other applicable tax exemptions granted to the Government Service Insurance 
System shall also apply to the MUP Trust Fund. 
TITLE IV 
TRANSITORY PROVISIONS 
 
SECTION 18. TRANSFER OF POWER AND FUNCTIONS. - For 
purposes of administration of military and uniformed personnel pension and 


retirement benefits, the powers and functions of units or instrumentalities of 
agencies that employ military and uniformed personnel and administer their 
pension system or parts thereof are hereby transferred to the MUP Trust Fund 
Committee. 
 
SECTION19. PERIOD OF TRANSFER. - There shall be a transition 
period of five (5) months from the effectivity of this Act to implement the 
transfer of powers and functions, rights, assets, and liabilities mentioned in 
this Title:  
 
Provided, That the same transition period shall be provided to allow the units or 
instrumentalities of agencies administering the military and uniformed personnel 
pension system to restructure:  
 
Provided, further, That all civilian personnel In the units or Instrumentalities 
administering the military and uniformed personnel pension system affected by the 
transfer of powers and functions provided in this Title shall continue In office 
without need of reappointment:  
 
Provided, finally, That civilian employees in the units or Instrumentalities of 
agencies administering the military and uniformed personnel pension system who 
opt to retire or resign as a result hereof, if qualified, shall be allowed and be entitled 
to retirement and separation benefits under existing laws to officials and employees 
affected by an approved reorganization program. 
 
 
TITLE VI 
 
FINAL PROVISIONS 
 
SECTION 20. Non-encumbrance of Benefits. — The benefits 
authorized under this Act, except as provided herein, are not subject to 
attachment, garnishment, levy, execution or any tax whatsoever, and may not 
be assigned, ceded, or conveyed to any third person:  
 
  
Provided, That if a retired or separated military and uniformed personnel who 
is entitled to any benefit under this Act has unsettled money or property 
accountabilities Incurred while in the active service, an amount not exceeding fifty 
percent (50%) of the pension gratuity or other payment due to the military and 
uniformed personnel or their survivors under this Act may be withheld and be 
applied to settle such accountabilities.  
 
SECTION 21. FINANCIAL LITERACY AND CAREER TRANSITION 
TRAINING. — The Bangko Sentral ng Pilipinas, in coordination with the 


military and uniformed services, shall provide mandatory, periodic financial 
literacy framing for active personnel. The military and uniformed services shall 
formulate skills workshops for active personnel who plan to transition to other 
careers outside of the uniformed service. 
SECTION  22. PENALTY CLAUSE. — Any person who participates directly or 
indirectly in the commission of fraud, falsification, misrepresentation of facts, 
collusion or any similar anomaly in the issuance of any certificate or document for 
any purpose connected with this Act shall upon conviction be punished by a fine of 
not less than the amount defrauded but not more than threefold of such amount or 
imprisonment of not less than six (6) months and one (1) day to six 15 (6) years and 
perpetual disqualification from holding public office and from practicing any 
profession licensed by the government. 
 
SECTION 23. IMPLEMENTING RULES AND REGULATIONS. — Within 
sixty (60) days from the effectivity of this Act, the Secretary of Finance shall, in 
consultation with the Secretaries of National Defense, Interior and Local 
Government, Justice, Transportation, Environment and Natural Resources, 
Budget and Management, and the Head of the Government Service and 
Insurance System, promulgate the necessary rules and regulations for the 
effective implementation of this Act. 
 
Supplemental rules and regulations governing the management and 
administration of the pension system of the military and uniformed personnel 
may be issued within one (1) year from the effectivity of this Act. 
 
SECTION 24. REPEALING CLAUSE. — The pertinent provisions of these laws 
are hereby repealed: 
 
(a) Presidential Decree No. 361, entitled "Providing for an Armed Forces 
Retirement and Separation Benefits System, " as amended by 
Presidential Decree No. 1656 and Presidential Decree No. 1909;  
(b) Sections 23, 24, 26, and 31 of Presidential Decree No. 1638, entitled 
'Establishing a 34 New System of Retirement and Separation from 


Military Personnel of the Armed Forces of the Philippines and for other 
Purposes, " as amended by Presidential Decree No. 1650; 
 
(c) Section 11 of Republic Act No. 340, as amended, entitled "An Act to 
Establish a Uniform Retirement System for the Armed Forces of the 
Philippines, to Provide for Separation Thereof and for Other Purposes", as 
amended; 
(d) Sections 16, 17, 18, 19, 20 and 22 of Republic Act No. 5976, otherwise 
known as the "Coast Survey Officers Retirement and Separation Act of 1969 
 
(e) Section 77 of Republic Act No. 6975, otherwise known as the 
"Department of Interior and Local Government Act of 1990", as amended; and  
(f) Sections 4 and 5 of Republic Act No. 9040, otherwise known as the 
"AFP Tax Exemption for Pay and Allowances Act of 2001." 
 
All other laws, rules and regulations, and other issuances or parts thereof, which 
are inconsistent with the provisions of this Act, are hereby repealed, amended, or 
modified accordingly. 
 
SECTION 25. SEPARABILITY CLAUSE. — If any provision or part of this Act 
is declared invalid or unconstitutional, the remaining parts or provisions not 
affected shall remain in full force and effect. 
SECTION 26. EFFECTIVITY. — This Act shall take effect fifteen (15) days 
after its publication in the Official Gazette or in a newspaper of general circulation. 
Approved,