REPUBLIC OF THE PHILIPPINES 
FIFTEENTH CONGRESS 
) 
) 
) 
First Regular Session 
"Go for glory." 
SENATE 
Senate Bill No. 1104 
Introduced by Senator Manny Villar 
EXPLANATORY NOTE 
That simple statement is a summation of the competitive Filipino spirit in 
every quadrennial Olympic Games. More than a spectacle involving about 200 
countries, the Olympics is a celebration of genuine heroes---the amateur women 
and men who play the games for the love of country, donning their national 
colours. ' 
Competing in the Olympics is every sportsman's dream. Participating in 
the Games is essentially living to heart the maxim eitius, Altius, Fortius which 
means faster, higher, stronger. 
The Philippines has displayed triumphant streaks in the Olympics, The 
1996 Atlanta Olympics was remarkable for Filipinos as we bear witness to the 
humble journey of Mansueto "Onyok" Velasco who scored records punching a 
silver in boxing, He replicated the second place strong finish of Anthony 
Villanueva who made the Filipinos proud in the 1964 Tokyo Olympics, 
Teofilo Yldefonso ticked the clock for bronze in swimming in both 1928 
Amsterdam and 1932 Los Angeles Olympics, Simeon Toribio showed might as 
he leaps with a third place- finish in high jump and Jose Villanueva combined 
wits and pugs to secure a bronze in boxing, both victories in the 1932 Lo$ 
Angeles Olympics, Miguel White carried the Philippines' baton of honors for a 
bronze in the 1936 Berlin Olympiad, 
In 1988, Leopoldo Serantes was swift as he claimed bronze in boxing, in 
the Seoul Olympics, The 1992 Barcelona Olympics was a celebration for Roel 
Velasco who won bronze in boxing, and showed the competitiveness of Bea 
Lucero and Stephen Fernandez who both delivered sterling third place honours 
in taekwando, 
Contrary to common notion that the country has not registered first place 
win in the Olympics, it should be noted that Arianne Cerdefia collared the gold in 
bowling in the 1988 Olympics in Seoul, South Korea. However, bowling then was 
categorized as an exhibition sports, 
The Filipino athletes who performed well have been provided with 
recognitions, There are two (2) laws at present which grant cash and other non-


cash morletary benefits and incentives to national athletes, coaches and trainers 
including Filipino Olympians. These are: 
1. 
Republic Act 7549, approved on May 22, 1992, which specified that 
all prizes and awards granted to athletes in local and international 
sports tournaments and competitions held in the Philippines or 
abroad and sanctioned by their respective national sports 
associations shall be exempt from income tax; 
2. 
Republic Act 9084, enacted on· April 5, 2001, lists cash and non-
cash benefits and incentives including cash prizes; comprehensive 
discount privileges (mostly, 20%) in among others retail, medical, 
leisure and entertainment establishments; and scholarships for the 
athlete himself or for his qualified dependents. 
Recognizing that winning the Olympics has become the highest test of an 
athletes' agility, strength and sportsmanship, and winning it is a harder feat, it is 
just but appropriate that they should be honoured. And they should be honoured 
truly magnanimously. Thus, this bill. 
This legislation will accord two significant privileges to winning Filipino 
Olympian/s: 
a. The privilege of being accorded as "tax-free citizen for life". The winning 
Filipino Olympian will have the distinction of being exempt to pay income tax and 
all other taxes that may be imposed relevant to sports he/she represented 
including the campaign to popularize it or make known the same; 
b. In essence, the privilege of being known as the "pambansang 
pensiyonado". A winning Filipino Olympian shall receive a monthly pension of ten 
thousand pesos (Php 10,000.00) to commence five years after winning the 
Olympics and shall continue for twenty years or until he reaches the age of sixty 
(60), at the option of the winning Filipino Olympian. 
Immediate enactment is earnestly sought. 
MAkiAR 


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REPUBLIC OF THE PHILIPPINES 
FIFTEENTH CONGRESS 
First Regular Session 
) 
) 
) 
SENATE 
Senate Bill No. 1104 . "'Y'l1Ji';' q" 
" ~"". 
Introduced by Senator Manny Villar 
AN ACT 
EXPANDING THE CASH AND NON-MONETARY BENEFITS AND INCENTIVES OF 
WINNING FILIPINO OL YMPIAN/S, AMENDING FOR THE 
PURPOSE REPUBLIC ACT NUMBER 9064, "AN ACT GRANTING CASH AND 
OTHER NON-MONETARY BENEFITS AND INCENTIVES TO NATIONAL ATHLETES, 
COACHES AND TRAINERS AND APPROPRIATING FUNDS THEREFOR AND FOR 
OTHER PURPOSES" 
Be if enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled: 
SECTION 1. This Act shall be known as the "Tax Free for Life Filipino 
Olympian Act of 2010". 
SECTION 2. A new provision in Republic Act 9064 is hereby added to be 
known as the new Section 12. The provision shall read: 
"SEC. 12. THE FILIPINO OLYMPIAN TO ENJOY THE PRIVILEGE OF 
BEING TAX FREE FOR LIFE AND OTHER INCENTIVES. IN ADDITION TO 
THE TAX EXEMPTION FROM INCOME TAX OF PRIZES, WINNINGS AND 
AWARDS GRANTED TO ATHLETES IN LOCAL AND INTERNATIONAL 
SPORTS TOURNAMENTS AND COMPETITIONS PROVIDED IN THIS ACT 
AND IN REPUBLIC ACT 7549, A WINNWG FILIPINO OLYMPIAN SHALL HAVE 
THE PRIVILEGE OF BEING ''TAX-FREE FOR LIFE" OR THE EXEMPTION TO 
PAY INCOME TAX AND ALL OTHER TAXES THAT MAY BE IMPOSED 
RELEVANT TO THE SPORTS HE ISHE REPRESENTED AND WON IN THE 
OLYMPICS INCLUDING THE CAMPAIGN TO POPULARIZE IT OR MAKE 
KNOWN THE SAME." 
"A WINNING FLIPINO OLYMPIAN SHALL RECEIVE A MONTHLY 
PENSION OF TEN THOUSAND PESOS (PHP 10,000.00) TO COMMENCE 
FIVE (5) YEARS AFTER WINNING THE OLYMPICS AND SHALL CONTINUE 
FOR TWENTY YEARS OR UNTIL THE AGE OF SIXTY (60), AT THE OPTION 
OF THE WINNING FILIPINO OLYMPIAN." 
FOR THE PURPOSE OF THIS ACT, TEE WINNING FILIPINO 
OLYMPIAN COVERS BOTH INDIVIDUAL. ATHLETE WHO REPRESENTED 
THE COUNTRY AND PLAYED AS A FILIPINO OR THOSE THAT COMPETED 
AS TEAM PHILIPPINES AND MERITED EITHER GOLD, SILVER OR BRONZE 
DISTINCTION IN A COMPETITION SPORTS." 
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A WINNING FILIPINO OLYMPIAN WHO, 
PRIOR TO THE 
ENACTMENT OF THIS ACT, HAD WON IN THE OLYMPICS SHALL BE 
ENTITLED TO THE BENEFITS AND PRIVILEGES PROVIDED UNDER 
THIS ACT." 
SECTION 3. The Philippine Olympics Committee in coordination with the 
Department of Finance, the Philippine Sports Committee, the Philippine 
Information Agency and other concerned agencies and relevant national 
association of athletes shall promulgate and issue the implementing rules and 
regulations within sixty (60) days upon approval of this Act 
SECTION4. This Act shall take effect fifteen (15) days after its complete 
publication in the Official Gazette or in at least two (2) newspapers of national 
circulation, whichever is earlier. 
Approved, 
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