Article 87p. 87

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

that

will

increase

productivity,

provide

livelihood

opportunities, develop alternative farming systems

and ultimately enhance farmers' income;

(b) Social mitigating measures and investments in: (i)

education,

(ii)

health,

targeted

nutrition,

and

anti-hunger

programs

for

mothers,

infants,

and

young

children,

(iii)

social

protection,

(iv)

employment, and (v) housing that prioritize and

directly

benefit

both

the

poor

and

near-poor

households;

(c) A social welfare and benefits program where

qualified beneficiaries shall be provided with a social

benefits card to avail of the following social benefits:

(i) Unconditional cash transfer to households in

the first to seventh income deciles of the National

Household

Targeting

System

for

Poverty

Reduction

(NHTS-PR),

Pantawid

Pamilyang

Pilipino Program, and the social pension program

for a period of three (3) years from the effectivity of

this Act: Provided, That the unconditional cash

transfer shall be Two hundred pesos (P200.00) per

month for the first year and Three hundred pesos

(P300.00) per month for the second year and third

year, to be implemented by the Department of

Social Welfare and Development (DSWD);

(ii) Fuel vouchers to qualified franchise holders of

Public Utility Jeepneys (PUJs);

(iii) For minimum wage earners, unemployed, and

the poorest fifty percent (50%) of the population:

(1) Fare discount from all public utility vehicles

(except trucks for hire and school transport

service)

in

the

amount

equivalent

to

ten

percent (10%) of the authorized fare;

(2)

Discounted

purchase

of

National

Food

Authority

(NFA)

rice

from

accredited

retail

stores in the amount equivalent to ten percent

(10%) of the net retail prices, up to a maximum

of twenty (20) kilos per month; and

(3)

Free

skills

training

under

a

program

implemented

by

the

Technical

Skills

and

Development Authority (TESDA).

Provided, That benefits or grants contained in

this Subsection shall not be availed in addition

to any other discounts.

(iv)

Other

social

benefits

programs

to

be

developed and implemented by the government.

Notwithstanding any provisions herein to the contrary,

the incremental revenues from the tobacco taxes under

this Act shall be subject to Section 3 of Republic Act No.

7171,

otherwise

known

as

'An

Act

to

Promote

the

Development of the Farmers in the Virginia Tobacco

Producing Provinces,' and Section 8 of Republic Act No.

8240, otherwise known as 'An Act Amending Sections 138,

139, 140 and 142 of the National Internal Revenue Code, as

Amended, and for Other Purposes.'

An interagency committee, chaired by the Department of

Budget and Management (DBM) and co-chaired by DOF

and DSWD, and comprised of National Economic and

Development

Authority

(NEDA),

Department

of

Transportation (DOTr), Department of Education (DepEd),

Department of Health (DOH), Department of Labor and

Employment (DOLE), National Housing Authority (NHA),

Sugar Regulatory Administration (SRA), Department of

the Interior and Local Government (DILG), Department of

Energy (DOE), NFA, and TESDA, is hereby created to

oversee the identification of qualified beneficiaries and

the implementation of these projects and programs:

Provided, That qualified beneficiaries under Subsection

(c) hereof shall be identified using the National ID System

which may be enacted by Congress.

Within sixty (60) days from the end of the three (3)-year

period from the effectivity of this Act, the interagency

committee and respective implementing agencies for

the above programs shall submit corresponding program

assessments to the COCCTRP. The National Expenditure

Program from 2019 onwards shall provide line items that

correspond to the allocations mandated in the provisions

above.

At the end of five (5) years from the effectivity of this Act,

all earmarking provisions under Subsection (F), shall

cease to exist and all incremental revenues derived under

this

Act

shall

accrue

to

the

General

Fund

of

the

government.

(as amended by RA No 10963)

SEC. 289. Special Financial Support to Beneficiary

Provinces Producing Virginia Tobacco. - The financial

support

given

by

the

National

Government for the

beneficiary provinces shall be constituted and collected

from the proceeds of fifteen percent (15%) of the excise

taxes on locally manufactured Virginia-type of cigarettes.

The funds allotted shall be divided among the beneficiary

provinces pro-rata according to the volume of Virginia

tobacco production.

Provinces

producing

Virginia

tobacco

shall

be

the

beneficiary

provinces

under

Republic

Act

No.

7171.

Provided, however, that to qualify as beneficiary under

R.A. No. 7171, a province must have an average annual

production of Virginia leaf tobacco in an amount not less

than

one

million

kilos:

Provided,

further,

that

the

Department of Budget and Management (DBM) shall

each year determine the beneficiary provinces and their

computed share of the funds under R.A. No. 7171, referring

to the National Tobacco Administration (NTA) records of

tobacco acceptances, at the tobacco trading centers for

the immediate past year.

The Secretary of Budget and Management is hereby

directed to retain annually the said funds equivalent to

fifteen

percent

(15%)

of

excise

taxes

on

locally

manufactured Virginia-type cigarettes to be remitted to

the beneficiary provinces qualified under R.A. No. 7171.

The

provisions

of

existing

laws

to

the

contrary

notwithstanding, the fifteen percent (15%) share from

government revenues mentioned in R.A. No. 7171 and due

to the Virginia tobacco-producing provinces shall be

directly remitted to the provinces concerned.

Provided, That this Section shall be implemented in

accordance with the guidelines of Memorandum Circular

No. 61-A dated November 28, 1993, which amended

Memorandum

Circular

No.

61,

entitled

' Prescribing

Guidelines for Implementing Republic Act No. 7171 ', dated

January 1, 1992.

Provided,

further,

That

in

addition

to

the

local

government units mentioned in the above circular, the

concerned officials in the province shall be consulted as

regards the identification of projects to be financed.

SEC. 289-A. Support for Local Water Districts. -the

amount that would have been paid as income tax and

saved by the local water district by virtue of its exemption

to the income taxes shall be used by the local water

district concerned for capital equipment expenditure in

order to expand water services coverage and improve

water quality in order to provide safe and clean water in

provinces, cities and municipalities: Provided, further, that

the water district shall not increase by more than twenty

percent (20%) a year its appropriation or representation

expenses and purchase of motor vehicles.

All unpaid taxes or any portion thereof due from a local

water district for the period starting August 13, 1995 until

the effectivity date of this Act [97] are hereby condoned by

the Government subject to the following conditions: (1)

that the Bureau of Internal Revenue, after careful review

of the financial statements of a water district applying for

condonation

of

taxes

due,

establishes

its

financial

incapacity,

after

providing

for

its

maintenance

and

operating expenses, debt servicing and reserved fund, to

meet such obligations for the period stated herein, and

(2) that the water district availing of such condonation

shall submit to Congress of the Philippines a program of

internal reforms, duly certified by the local water utilities

© Compiled by RGL

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