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NINETEENTH CONGRESS OF THE 
)
REPUBLIC OF THE PHILIPPINES 
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First Regular Session 
)
SENATE 
S. No. ^^52
23 FEB-7 P5-47
RI:.CF.IV[;DBV;
Introduced by SENATOR RAMON BONG REVILLA, JR.
AN ACT
PROVIDING ADDITIONAL TAX INCENTIVES ON GIFTS AND DONATIONS TO 
ACCREDITED FARMERS AND FISHERFOLK ENTERPRISES UNDER THE 
FARMERS AND FISHERFOLK ENTERPRISE DEVELOPMENT PROGRAM OF THE 
DEPARTMENT OF AGRICULTURE, AMENDING FOR THE PURPOSE REPUBLIC 
ACT NO. 11321, OTHERWISE KNOWN AS THE "SAGIP SAKA ACT"
EXPLANATORY NOTE
Republic Act 11321, or the 'ySagip Saka Act of 2018', instituted the Farmers 
and Fisherfolk Enterprise Development Program to achieve sustainable agriculture and 
food security by helping farmers and fisherfolk increase their production and income.
Central to the success of this program is the participation of the private sector 
which may come in forms of marketing contracts, technology transfer, financial and 
organizational capability enhancement, and donation of equipment, machineries, and 
other real or personal properties to the accredited farmers and fisherfolk enterprises.
This measure aims to further encourage the private sector to donate to 
accredited farmers and fisherfolk enterprises under the Farmers and Fisherfolk 
Enterprise Program by declaring that donors of real and personal properties to these 
enterprises, in addition to exemption from the payment of donor's tax, shall be 
permitted to claim those donations as allowable deductions equivalent to one hundred 
fifty percent (150%) of the value of the donation, from the gross income.
This bill was originally filed by Senator Francis Pangilinan in the Eighteenth 
Congress.
In view of expanding the participation of the private sector in agricultural 
productivity, the immediate approval of this bill is most earnestly sought.
RAMON
REVILLA, JR.


NINETEENTH CONGRESS OF THE 
)
REPUBLIC OF THE PHILIPPINES 
)
First Regular Session 
)
SENATE 
S. No. 1852
23 FEB-7 P5 '41
RECEIVED SY:
Introduced by SENATOR RAMON BONG REVILLA, JR.
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AN ACT
PROVIDING ADDITIONAL TAX INCENTIVES ON GIFTS AND DONATIONS TO 
ACCREDITED FARMERS AND FISHERFOLK ENTERPRISES UNDER THE 
FARMERS AND FISHERFOLK ENTERPRISE DEVELOPMENT PROGRAM OF THE 
DEPARTMENT OF AGRICULTURE, AMENDING FOR THE PURPOSE REPUBLIC 
ACT NO. 11321, OTHERWISE KNOWN AS THE "SAGIP SAKA ACT"
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
Section 1. Section 12 of Republic Act 11321, otherwise known as the "Saglp 
Saka Act', is hereby amended to read as follows:
"Section 12. Tax Incentives and Exemptions. — The provisions of any general 
or special law to the contrary notwithstanding:
(a) Gifts and donations of real and personal properties shall be exempt from 
donor s tax AND THE SAME SHALL BE CONSIDERED AS ALLOWABLE 
DEDUCTIONS FROM THE GROSS INCOME OF THE DONOR, IN 
ACCORDANCE WITH THE PROVISIONS OF THE NATIONAL INTERNAL 
REVENUE CODE OF 1997, AS AMENDED; PROVIDED, THAT THE 
ALLOWABLE DEDUCTIONS SHALL BE EQUIVALENT TO ONE HUNDRED 
FIFTY PERCENT (150%) OF THE VALUE OF SUCH DONATION. THE 
VALUATION OF THE DONATION OTHER THAN MONEY SHALL BE 
BASED ON THE ACQUISITION COST OF THE PROPERTY. SUCH 
VALUATION SHALL TAKE INTO CONSIDERATION THE DEPRECIATED 
VALUE OF PROPERTY IN CASE SAID PROPERTY HAS BEEN USED;" 
XXX


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Sec. 2. Separability Clause. - If any provision of this Act is declared invalid or
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unconstitutional, other provisions hereof which are not affected thereby shall remain
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in full force and effect.
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Sec. 3. Repealing Clause. - All laws, orders, decrees, rules and regulations, and
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other parts thereof inconsistent with the provisions of this Act are hereby repealed,
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amended or modified accordingly.
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Sec. 4. Effectivity. - This Act shall take effect fifteen (15) days after its
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publication either in the OfTicialGazetteor in two (2) newspapers of general circulation
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in the Philippines.
Approved,