Republic of the Philippines
HOUSE OF REPRESENTATIVES ji
Quezon City UY peceiwed
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NINETEENTH CONGRESS \
First Regular Session \

House Bill No. 76

Introduced by Rep. Edcel C. Lagman

EXPLANATORY NOTE

It is said that nothing in this world is certain, except for death and taxes.
Although often attributed to a 1789 letter written by Benjamin Franklin, the
saying goes further back to 1726 when the English novelist Daniel Defoe wrote
that “Things as certain as death and taxes, can be more firmly believ’d” and
to even a decade earlier in 1716 when the playwright Christopher Bullock
penned the line “Tis impossible to be sure of anything but Death and Taxes”.

It is not surprising that this truism still resonates with people across the
ensuing centuries because it encapsulates two universal truths - everyone
dies and there is no escaping the taxman.

But the order assigned by the maxim is wrong - it should be “taxes and
death” because having to pay your taxes usually comes before death and there
is more open defiance to paying taxes compared to accepting and planning for
the eventuality of death. Moreover, even after death the decedent's estate is
subject to tax.

Because it is axiomatic that taxpayers are generally reluctant to pay
taxes, the primary objective of this bill is to help ensure tax compliance and
taxpayer awareness through the proper and timely education of citizens so
that taxpaying will be embraced, not rejected; giving the government its due
in taxes will be a citizen’s badge of honor, not something to be evaded; and
non-payment of taxes will cease to be seen as a means of putting one over
the government.

The unwillingness to pay taxes often stems from the lack of proper and
holistic tax education that instills the value of paying taxes as a civic duty or
social responsibility. Additionally, many skeptical Filipinos believe that a
sizable amount of tax revenues is simply siphoned into the pockets of corrupt
bureaucrats. Not to be discounted are unscrupulous tax evaders who want to
be lavished with public goods and social services but refuse to contribute to
the funding of their delivery.

The teaching of tax consciousness should therefore focus not only on
the importance and significance of paying correct taxes but also on the
ultimate rewards that will accrue back not only to the taxpayers themselves
but also to their fellow Filipino citizens and generations to come.

Studies have shown that individuals and firms that are tax conscious
and literate are more tax compliant even as they manifest a higher level of



trust in government. Hence, it is imperative that citizens are well-informed on
the real purpose of taxation and government's fealty to this, be assured of a
fair tax system, and have sufficient knowledge of the basic concepts of
taxation and the formulation and execution of tax policies.

According to the Paris-based Organisation for Economic Co-operation
and Development (OECD), “Taxpayer education can be a key tool to boost the
willingness of individuals and businesses to voluntarily pay tax, and play a
vital role at the heart of mobilising the tax revenues urgently needed to help
achieve the Sustainable Development Goals.”

In the second edition of its report “Building a Tax Culture, Compliance
and Citizenship: A Global Source Book on Tax Payer Education” the OECD
analyzed and assessed 140 taxpayer education initiatives and programs of 59
developing and developed countries around the world and concluded that
more than 80% of the said initiatives and programs produced improvements
in tax morale or the key motivation to pay taxes. The OECD concludes that
“increasing tax literacy can play an active role in shaping a country’s tax
culture, in which citizens understand the effects of paying (or not paying)
taxes on their daily lives.”

Tax literacy and consciousness gains even more importance in the wake
of the negative economic consequences and destructive health outcomes of
the ongoing Covid-19 pandemic which have increased and intensified the
obligation of governments, especially those of developing countries like the
Philippines, to provide urgent and vital social services to its citizens - services
which are principally funded by taxpayer contributions.

Although tax penalties and other tough measures may also play a role
in ensuring that citizens and corporations pay their taxes correctly and on
time, at the core of all tax systems is voluntary compliance and therefore
creating a taxpaying culture is crucial and must begin early in a citizen's life.

In developing countries like the Philippines where there is poor tax
compliance and revenue collection is predictably lower compared to more
developed nations because of lower tax morale and the general mindset that
perceived corruption in government justifies non-payment of taxes, early and
appropriate taxpayer education is indispensable and will yield the most
measurable progress.

The OECD echoes this statement by confirming that the
abovementioned report was prepared “primarily with developing countries in
mind” because “while taxpayer education initiatives are important in all
countries, they are especially important to developing countries. They serve
as a tool to help reach, and encourage, new taxpayers; explain the role of tax
in society; build tax morale; and ultimately increase revenues.”

To create and develop a strong taxpaying culture, an age-appropriate,
well-structured, and straightforward curriculum on tax consciousness must be
adopted from elementary school to the college level. It must be ingrained in
young citizens in both formal and informal settings that paying taxes is a vital
means by which they can contribute to nation-building and to the progress of
the country. Through tax education, future taxpayers would want to pay taxes
because they understand that non-payment, incorrect payment, and delayed

a

pe 2


payment not only all impact negatively on the delivery of basic social services,
but also that paying one’s taxes correctly and on time is the absolute duty of
every citizen.

The goal of tax education is for pupils and students to gain better
knowledge of taxes and understand its role in national development; obtain
an improved appreciation of their obligations as citizens; understand why
governments levy and collect taxes, and where their taxes are supposed to
go; and realize the futility and penalties of tax evasion.

An academic paper entitled “The Imperative of Basic Tax Education for
Citizens” published by the American Journal of Business Education concludes
that “without much doubt, we believe tax enlightened students will become
better taxpayers, engage in better tax planning, minimize the tendency to
avoid or evade taxes and, by doing so, reduce the huge cost spent by the IRS
in tax enforcement and compliance.”

Ultimately, inculcating tax consciousness and voluntary tax compliance
in young people will help create a future generation of citizens who will not
only pay their taxes more willingly and on time, they will also more likely
demand accountability and improved and more accessible social services from
the government because they know that they have done their part and have
contributed their share to ensure more responsive, more responsible, and
more people-centered governance for all.

It is towards this end that approval of this bill is earnestly sought.

aN

EDCEL C. LAGMAN



Republic of the Philippines
HOUSE OF REPRESENTATIVES.
Quezon City

NINETEENTH CONGRESS.
First Regular Session

78

House Bill No.

Introduced by: Rep. Edcel C. Lagman

AN ACT
MANDATING THE TEACHING OF TAX LITERACY, CONSCIOUSNESS
AND RESPONSIBILITY IN INTERMEDIATE, SECONDARY, TECHNICAL-
VOCATIONAL, AND TERTIARY EDUCATION

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

SECTION 1. Short Tile. - This Act shall be known as the “Tax
Consciousness and Responsibility Act”.

SECTION 2. Declaration of Policy. - It is a constitutionally declared
policy of the State to “promote a just and dynamic social order that will ensure
the prosperity and independence of the nation and free the people from
poverty through policies that provide adequate social services, promote full
employment, rising standard of living, and improved quality of life for all.”
Toward this end, the State shall responsively and responsibly exercise its
inherent power of taxation in order to mobilize resources for the common
good.

Corollary to this, the State shall also inculcate in its citizens the
overriding importance of regularly and promptly paying the correct amount of
taxes. To this end, an age-appropriate curriculum shall be included in
intermediate, secondary, technical-vocational, and tertiary education in both
public and private schools, colleges, and universities for the teaching of the
importance of taxes as the lifeblood of the nation and tax consciousness and
responsibility of every taxpayer.

Through education, to which is assigned the highest budgetary priority,
the State shall instill in the youth the citizens’ patriotic duty to pay promptly
the correct amount of taxes as the citizens’ valuable contribution to economic
development and nation-building.

SECTION 3. Definition of Terms. - For purposes of this Act, the
following terms shail be defined as follows:

(a) Tax is a monetary contribution levied on individuals or
firms/corporations by a government entity whether local or national to finance
government activities and services to the people.

ee



(b) Tax Compliance refers to the ability and willingness of taxpayers
to comply with the tax laws, declare the correct income for each year, and
Pay the right amount of taxes on time.

(c) Tax Consciousness is the awareness and understanding of the
concept of taxation and the importance of paying taxes on time.

(d) Tax Education is the inclusion of tax related lessons/courses in the
curricula of educational institutions aimed at instilling tax consciousness,
literacy, and compliance as a civic duty or social responsibility.

(e) Tax Literacy pertains to the ability to know and understand the
tax concepts, laws and related issues, and be updated on developments on
tax and taxation.

(f) | Tax Morale is the intrinsic motivation to pay taxes, it measures
taxpayer perceptions, judgments, and attitudes towards paying or evading
taxes.

(g) Tax Return is a form filed with the tax authority on which the
taxpayer states his/her income, expenses and other tax information.

(h) Taxation is the power of the State to levy charges or burdens upon
persons, property or property rights for the use, operation and support of the
government to enable it to discharge its functions.

(i) | Voluntary Tax Compliance refers to the ability and willingness of
taxpayers to file and report honest and accurate annual returns without
proactive action by the government.

SECTION 4. Mandatory Tax Education. - The State shall provide for
the mandatory teaching of tax literacy; instilling tax consciousness,
compliance, and responsibility; and improving tax morale, as defined in the
preceding Section 3 of this Act as a civic duty or social responsibility in all
intermediate and secondary education classes as well as in all graduating
classes in technical-vocational and tertiary education in both public and
private schools, colleges, and universities.

SECTION 5. Mandate of the Department of Education. - The
Department of Education (DepEd) is mandated to prepare age-appropriate tax
education curriculum and modules, in coordination with the Commission on
Higher Education (CHED) and the Technical Education and Skills Development
Authority (TESDA) and in consultation with the Bureau of Internal Revenue
(BIR); the Bureau of Customs (BoC); recognized tax experts, lawyers, and
academicians; and local and national youth organizations: Provided, That
private educational institutions shall adopt these curriculums and modules or
modify them so long as that the curriculums or modules they craft remain in
accord with the objectives of this Act: Provided, Further, That the DepEd shall
take full responsibility for the strict, effective, and sustained implementation
of the tax education curriculum and modules.

SECTION 6. Subjects for Instruction. ~ The following subjects, among
others, shall be included in the curriculum:

ee


(a) History of taxation;

(b) Importance of taxation for national and local development and
delivery of basic social and economic services;

(c) Tax literacy and consciousness as a civic duty;

(d) Facets and kinds of national and local taxes;

(e) Regular, prompt, and correct payment of taxes as a citizen’s duty,
responsibility, and obligation;

(f) The obligation of the State to pay back to the people the taxes
they have contributed; and

(g) The right of citizens to demand accountability and good
governance.

SECTION 7. Tax Consciousness Week. - The observance of the “Tax
Consciousness Week” on the first week of April of every year as declared under
Proclamation 960, s. of 1972 shail be heightened. Week-long activities shall
be conducted under the auspices of the DoF in collaboration with relevant
government agencies and private entities notably educational institutions and
the print, broadcast, social and web media.

SECTION 8. Complementary Role of Parents. - Consistent with the
constitutional recognition of the “natural and primary right and duty of parents
in the rearing of the youth for civic efficiency and the development of moral
character”, parents shall instill tax consciousness in their children at the
appropriate age.

SECTION 9. Inculcation of Tax Consciousness in Youth
Development Plans. - Inculcation of tax consciousness, literacy and
compliance shall be included in the Philippine Youth Development Plan and the
Local Youth Development Plans of the Sangguniang Kabataan (SK) councils
and the Local Youth Development Councils (LYDCs).

SECTION 10. SEC. 8. Tax Education Committee. - A Tax Education
Committee is hereby created to monitor and ensure the full and strict
implementation of this Act. The Committee shall be headed by the DepEd
Secretary as Chairperson, the DoF secretary as Co-chairperson, and the CHED
Chairperson, TESDA Director-General, and the Chairperson and Chief
Executive Officer of the National Youth Commission (NYC) as members. It
shall initially convene within fifteen (15) days from the effectivity of this Act.
The Committee shall submit an annual report on the implementation of the
Act to the Office of the President of the Senate and the Office of the Speaker
of the House of Representatives.

SECTION 11. Implementing Rules and Regulations. - DepEd, in
coordination with the CHED, TESDA, BIR, and BoC, shall promulgate the
Implementing Rules and Regulations (IRR) of this Act within thirty (30) days
from its effectivity.

SECTION 12. Separability Clause. - If for any reason, any section or
provision of this Act is declared unconstitutional or invalid, such other sections
or provisions not affected thereby shall remain in full force and effect.

SECTION 13. Repealing Clause. - All laws, decrees, executive orders,
rules and regulations and other issuances or parts thereof which are
inconsistent with any provision/s of this Act shall be deemed repealed,

ae


amended or modified accordingly.

SECTION 14, Effectivity. - This Act shall take effect fifteen (15) days
after its publication in the Official Gazette or in a newspaper of general
circulation.

Approved,

ao

a)



Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

NINETEENTH CONGRESS
First Regular Session

76

House Bill No.

Introduced by Rep. Edcel C. Lagman

EXPLANATORY NOTE

It is said that nothing in this world is certain, except for death and taxes.
Although often attributed to a 1789 letter written by Benjamin Franklin, the
saying goes further back to 1726 when the English novelist Daniel Defoe wrote
that “Things as certain as death and taxes, can be more firmly believ’d” and
to even a decade earlier in 1716 when the playwright Christopher Bullock
penned the line “Tis impossible to be sure of anything but Death and Taxes”.

It is not surprising that this truism still resonates with people across the
ensuing centuries because it encapsulates two universal truths - everyone
dies and there is no escaping the taxman.

But the order assigned by the maxim is wrong - it should be “taxes and
death” because having to pay your taxes usually comes before death and there
is more open defiance to paying taxes compared to accepting and planning for
the eventuality of death. Moreover, even after death the decedent's estate is
subject to tax.

Because it is axiomatic that taxpayers are generally reluctant to pay
taxes, the primary objective of this bill is to help ensure tax compliance and
taxpayer awareness through the proper and timely education of citizens so
that taxpaying will be embraced, not rejected; giving the government its due
in taxes will be a citizen’s badge of honor, not something to be evaded; and
non-payment of taxes will cease to be seen as a means of putting one over
the government.

The unwillingness to pay taxes often stems from the lack of proper and
holistic tax education that instills the value of paying taxes as a civic duty or
social responsibility. Additionally, many skeptical Filipinos believe that a
sizable amount of tax revenues is simply siphoned into the pockets of corrupt
bureaucrats. Not to be discounted are unscrupulous tax evaders who want to
be lavished with public goods and social services but refuse to contribute to
the funding of their delivery.

The teaching of tax consciousness should therefore focus not only on
the importance and significance of paying correct taxes but also on the
ultimate rewards that will accrue back not only to the taxpayers themselves
but also to their fellow Filipino citizens and generations to come.

Studies have shown that individuals and firms that are tax conscious

. and literate are more tax compliant even as they manifest a higher level of

Aa



trust in government. Hence, it is imperative that citizens are well-informed on
the real purpose of taxation and government's fealty to this, be assured of a
fair tax system, and have sufficient knowledge of the basic concepts of
taxation and the formulation and execution of tax policies.

According to the Paris-based Organisation for Economic Co-operation
and Development (OECD), “Taxpayer education can be a key tool to boost the
willingness of individuals and businesses to voluntarily pay tax, and play a
vital role at the heart of mobilising the tax revenues urgently needed to help
achieve the Sustainable Development Goals.”

In the second edition of its report “Building a Tax Culture, Compliance
and Citizenship: A Global Source Book on Tax Payer Education” the OECD
analyzed and assessed 140 taxpayer education initiatives and programs of 59
developing and developed countries around the world and concluded that
more than 80% of the said initiatives and programs produced improvements
in tax morale or the key motivation to pay taxes. The OECD concludes that
“increasing tax literacy can play an active role in shaping a country’s tax
culture, in which citizens understand the effects of paying (or not paying)
taxes on their daily lives.”

Tax literacy and consciousness gains even more importance in the wake
of the negative economic consequences and destructive health outcomes of
the ongoing Covid-19 pandemic which have increased and intensified the
obligation of governments, especially those of developing countries like the
Philippines, to provide urgent and vital social services to its citizens - services
which are principally funded by taxpayer contributions.

Although tax penalties and other tough measures may also play a role
in ensuring that citizens and corporations pay their taxes correctly and on
time, at the core of all tax systems is voluntary compliance and therefore
creating a taxpaying culture is crucial and must begin early in a citizen’s life.

In developing countries like the Philippines where there is poor tax
compliance and revenue collection is predictably lower compared to more
developed nations because of lower tax morale and the general mindset that
perceived corruption in government justifies non-payment of taxes, early and
appropriate taxpayer education is indispensable and will yield the most
measurable progress.

The OECD echoes this statement by confirming that the
abovementioned report was prepared “primarily with developing countries in
mind” because “while taxpayer education initiatives are important in all
countries, they are especially important to developing countries. They serve
as a tool to help reach, and encourage, new taxpayers; explain the role of tax
in society; build tax morale; and ultimately increase revenues.”

To create and develop a strong taxpaying culture, an age-appropriate,
well-structured, and straightforward curriculum on tax consciousness must be
adopted from elementary school to the college level. It must be ingrained in
young citizens in both formal and informal settings that paying taxes is a vital
means by which they can contribute to nation-building and to the progress of
the country. Through tax education, future taxpayers would want to pay taxes
because they understand that non-payment, incorrect payment, and delayed

“A

2


payment not only all impact negatively on the delivery of basic social services,
but also that paying one’s taxes correctly and on time is the absolute duty of
every citizen.

The goal of tax education is for pupils and students to gain better
knowledge of taxes and understand its role in national development; obtain
an improved appreciation of their obligations as citizens; understand why
governments levy and collect taxes, and where their taxes are supposed to
go; and realize the futility and penalties of tax evasion.

An academic paper entitled “The Imperative of Basic Tax Education for
Citizens” published by the American Journal of Business Education concludes
that “without much doubt, we believe tax enlightened students will become
better taxpayers, engage in better tax planning, minimize the tendency to
avoid or evade taxes and, by doing so, reduce the huge cost spent by the IRS
in tax enforcement and compliance.”

Ultimately, inculcating tax consciousness and voluntary tax compliance
in young people will help create a future generation of citizens who will not
only pay their taxes more willingly and on time, they will also more likely
demand accountability and improved and more accessible social services from
the government because they know that they have done their part and have
contributed their share to ensure more responsive, more responsible, and
more people-centered governance for all.

It is towards this end that approval of this bill is earnestly sought.

_ ae

EDCEL C. LAGMAN


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

NINETEENTH CONGRESS
First Regular Session
House Bill No. _/©

2
Introduced by: Rep. Edcel C. Lagman

AN ACT
MANDATING THE TEACHING OF TAX LITERACY, CONSCIOUSNESS
AND RESPONSIBILITY IN INTERMEDIATE, SECONDARY, TECHNICAL-
VOCATIONAL, AND TERTIARY EDUCATION

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

SECTION 1. Short Tile. - This Act shall be known as the “Tax
Consciousness and Responsibility Act”.

SECTION 2. Declaration of Policy. - It is a constitutionally declared
Policy of the State to “promote a just and dynamic social order that will ensure
the prosperity and independence of the nation and free the people from
poverty through policies that provide adequate social services, promote full
employment, rising standard of living, and improved quality of life for all.”
Toward this end, the State shall responsively and responsibly exercise its
inherent power of taxation in order to mobilize resources for the common
good.

Corollary to this, the State shall also inculcate in its citizens the
overriding importance of regularly and promptly paying the correct amount of
taxes. To this end, an age-appropriate curriculum shall be included in
intermediate, secondary, technical-vocational, and tertiary education in both
public and private schools, colleges, and universities for the teaching of the
importance of taxes as the lifeblood of the nation and tax consciousness and
responsibility of every taxpayer.

Through education, to which is assigned the highest budgetary priority,
the State shall instill in the youth the citizens’ patriotic duty to pay promptly
the correct amount of taxes as the citizens’ valuable contribution to economic
development and nation-building.

SECTION 3. Definition of Terms. - For purposes of this Act, the
following terms shall be defined as follows:

(a) Tax is a monetary contribution levied on individuals or
firms/corporations by a government entity whether local or national to finance
government activities and services to the people.

a


(b) Tax Compliance refers to the ability and willingness of taxpayers
to comply with the tax laws, declare the correct income for each year, and
Pay the right amount of taxes on time.

(c) Tax Consciousness is the awareness and understanding of the
concept of taxation and the importance of paying taxes on time.

(d) Tax Education is the inclusion of tax related lessons/courses in the
curricula of educational institutions aimed at instilling tax consciousness,
literacy, and compliance as a civic duty or social responsibility.

(e) Tax Literacy pertains to the ability to know and understand the
tax concepts, laws and related issues, and be updated on developments on
tax and taxation.

(f) | Tax Morale is the intrinsic motivation to pay taxes, it measures
taxpayer perceptions, judgments, and attitudes towards paying or evading
taxes.

(g) Tax Return is a form filed with the tax authority on which the
taxpayer states his/her income, expenses and other tax information.

(h) Taxation is the power of the State to levy charges or burdens upon
persons, property or property rights for the use, operation and support of the
government to enable it to discharge its functions.

(i) Voluntary Tax Compliance refers to the ability and willingness of
taxpayers to file and report honest and accurate annual returns without
proactive action by the government.

SECTION 4, Mandatory Tax Education. - The State shall provide for
the mandatory teaching of tax literacy; instilling tax consciousness,
compliance, and responsibility; and improving tax morale, as defined in the
preceding Section 3 of this Act as a civic duty or social responsibility in all
intermediate and secondary education classes as well as in all graduating
classes in technical-vocational and tertiary education in both public and
private schools, colleges, and universities.

SECTION 5. Mandate of the Department of Education. - The
Department of Education (DepEd) is mandated to prepare age-appropriate tax
education curriculum and modules, in coordination with the Commission on
Higher Education (CHED) and the Technical Education and Skills Development
Authority (TESDA) and in consultation with the Bureau of Internal Revenue
(BIR); the Bureau of Customs (BoC); recognized tax experts, lawyers, and
academicians; and local and national youth organizations: Provided, That
private educational institutions shall adopt these curriculums and modules or
modify them so long as that the curriculums or modules they craft remain in
accord with the objectives of this Act: Provided, Further, That the DepEd shall
take full responsibility for the strict, effective, and sustained implementation
of the tax education curriculum and modules.

SECTION 6. Subjects for Instruction. - The following subjects, among

others, shall be included in the curriculum: +
_E*


(a) History of taxation;

(b) Importance of taxation for national and local development and
delivery of basic social and economic services;

(c) Tax literacy and consciousness as a civic duty;

(d) Facets and kinds of national and local taxes;

(e) Regular, prompt, and correct payment of taxes as a citizen's duty,
responsibility, and obligation;

(f) The obligation of the State to pay back to the people the taxes
they have contributed; and

(g) The right of citizens to demand accountability and good
governance.

SECTION 7. Tax Consciousness Week. - The observance of the “Tax
Consciousness Week” on the first week of April of every year as declared under
Proclamation 960, s. of 1972 shall be heightened. Week-long activities shall
be conducted under the auspices of the DoF in collaboration with relevant
government agencies and private entities notably educational institutions and
the print, broadcast, social and web media.

SECTION 8, Complementary Role of Parents. - Consistent with the
constitutional recognition of the “natural and primary right and duty of parents
in the rearing of the youth for civic efficiency and the development of moral
character”, parents shall instill tax consciousness in their children at the
appropriate age.

SECTION 9. Inculcation of Tax Consciousness in Youth
Development Plans. - Inculcation of tax consciousness, literacy and
compliance shall be included in the Philippine Youth Development Plan and the
Local Youth Development Plans of the Sangguniang Kabataan (SK) councils
and the Local Youth Development Councils (LYDCs).

SECTION 10. SEC. 8. Tax Education Committee. - A Tax Education
Committee is hereby created to monitor and ensure the full and strict
implementation of this Act. The Committee shall be headed by the DepEd
Secretary as Chairperson, the DoF secretary as Co-chairperson, and the CHED
Chairperson, TESDA Director-General, and the Chairperson and Chief
Executive Officer of the National Youth Commission (NYC) as members. It
shall initially convene within fifteen (15) days from the effectivity of this Act,
The Committee shall submit an annual report on the implementation of the
Act to the Office of the President of the Senate and the Office of the Speaker
of the House of Representatives.

SECTION 11. Implementing Rules and Regulations. - DepEd, in
coordination with the CHED, TESDA, BIR, and BoC, shall promulgate the
Implementing Rules and Regulations (IRR) of this Act within thirty (30) days
from its effectivity.

SECTION 12. Separability Clause. - If for any reason, any section or
provision of this Act is declared unconstitutional or invalid, such other sections
or provisions not affected thereby shall remain in full force and effect.

SECTION 13. Repealing Clause. - All laws, decrees, executive orders,
rules and regulations and other issuances or parts thereof which are
inconsistent with any provision/s of this Act shall be deemed repealed,

ae


amended or modified accordingly.

SECTION 14. Effectivity. - This Act shall take effect fifteen (15) days
after its publication in the Official Gazette or in a newspaper of general
circulation.

Approved,

Bo