Good day fellow Teachers. We’ve been together for three years now. We had a lot of struggles in our beloved profession but we made it to this new school year together – supporting and sharing our knowledge for the welfare of each other. We were always there for each other as we dreamed of a smooth and productive school year. Together we withstood the challenges. And now, we have uploaded our Week 1 – 2nd Quarter Daily Lesson Log | August 12 – 16, 2019 DLL
Thanks to all our Contributors, File Editors and Tech Volunteers who managed our website contents as well as our social media accounts selflessly without reservations. Thanks to all of you for your continued support and your collective notions.
And now as we start on another journey with new students and new challenges that are yet to come, we shall stick together as one – a solid DepEd Teachers Club.
No Teacher is left behind.
This week’s News that matter:
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Exempt public school teachers from paying taxes – Sen. Sotto
Senate President Vicente Sotto III has filed a bill seeking to exempt public school teachers from paying income taxes.
Senate Bill No. 241, otherwise known as an Act Providing Tax Relief to Public School Teachers by Exempting them from Income Taxation, Amending for the Purpose Sections 22 and 24A of the National Internal Revenue Code of 1997, As Amended, seeks to exempt Teachers I, II and III from paying income tax.
Sotto said he filed the bill because he wanted to improve the economic status of the teachers, who upon entry level, receive only a little higher than the minimum wage.
By lifting the burden of paying the income tax, Sotto said, teachers are given what they rightfully deserve. He said the measure is a gift for the teachers’ unconditional love and sacrifice in molding the youth to be the future’s leaders.
Likewise, he said, holiday pay, overtime pay, night shift differential and hazard pay received by Teachers I, II and III will not be taxable.
“This bill is in consonance with the Magna Carta for Public School Teachers which aimed to promote and improve the social and economic status of public school teachers, their living and working conditions, their terms of employment and career prospects,” Sotto said.
Sotto said senators of the 18th Congress will work to increase the salary of public school teachers so they can be at par with their counterparts from neighboring Asian countries.
“We recognize the inevitable fact that our teachers play a crucial and significant role. The future of our youth and nation lies in the nurturing hands of our teachers.. We consider them as our modern day heroes,” Sotto said.
EIGHTEENTH CONGRESS OF THE
REPUBLIC OF THE PHILIPPINES
First Regular Session
SENATE
S.B. No. 241
Introduced by SENATOR VICENTE C. SOTTO III
AN ACT
PROVIDING TAX RELIEF TO PUBLIC SCHOOL TEACHERS
BY EXEMPTING THEM FROM INCOME TAXATION, AMENDING FOR THE
PURPOSE SECTIONS 22 AND 24A OF THE NATIONAL INTERNAL
REVENUE CODE OF 1997, AS AMENDED
EXPLANATORY NOTE
The Constitution, Article XIV, Section 5 provides:
“The State shall assign the highest budgetary priority to education and ensure that teaching will attract and retain its rightful share of the best available talents through adequate remuneration and other means of job satisfaction and fulfillment.”
We recognize the inevitable fact that our teachers play a crucial and significant role in molding our youth to become tomorrow’s great leaders, movers, productive and responsible citizens. It is within their nurturing hands that lies the future of our youth and our nation. We consider them as our “modern day heroes”. Teacher’s Code of Ethics states that “each teacher is viewed as a trustee of the cultural and educational heritage of the nation, and is under obligation to transmit to learners such heritage as well as to elevate national morality, promote national pride, cultivate love of country, instill allegiance to the Constitution and respect for all duly constituted authorities, promote obedience to the laws of the State”. Teachers are regarded as duly licensed professionals who possess dignity and reputation with high moral values as well as technical and professional competence.
In order to show our appreciation to our teachers who selflessly, untiringly and devotedly impart their knowledge and build the character of our students, it is apt for the Government to create measures which will promote the welfare and economic well-being of our teachers, specifically public school teachers whose salary are currently just a little higher than the minimum wage. This is in consonance with RA 4670 or the Magna Carta for Public School Teachers which aimed “to promote and improve the social and economic status of public school teachers, their living and working conditions, their terms of employment and career prospects in order that they may compare favorably with existing opportunities in other walks of life, attract and retain in the teaching profession more people with the proper qualifications, it being recognized that advance in education depends on the qualifications and ability of the teaching staff and that education is an essential factor in the economic growth of the nation as a productive investment of vital importance.*
The bill seeks to exempt public school teachers, particularly Teachers I, II and III from the payment of income tax. By lifting their burden of paying the income tax, we give our hard-working and dedicated teachers what they rightfully deserve; a gift for their unconditional love and sacrifice in making the youth our country’s wealth and pride.
In view of the foregoin, immediate passage of this bill IS earnestly sought.
VICENTE C. SOTTO III
EIGHTEENTH CONGRESS OF THE
REPUBLIC OF THE PHILIPPINES
First Regular Session
SENATE
S.B. No. 241
Introduced by SENATOR VICENTE C. SOTTO III
AN ACT
PROVIDING TAX RELIEF TO PUBLIC SCHOOL TEACHERS
BY EXEMPTING THEM FROM INCOME TAXATION, AMENDING FOR THE
PURPOSE SECTIONS 22 AND 24A OF THE NATIONAL INTERNAL
REVENUE CODE OF 1997, AS AMENDED
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:
SECTION I. Section 22 of Republic Act No. 8424, as amended, otherwise known as the National Internal Revenue Code of 1997, is hereby further amended by adding the following definition after Subsection (HH) to read as follows:
“SEC. 22. Definitions. – when used in this Title:
“(A) xxx
“xxx
“(HH)xxx
II) THE TERMS TEACHER I, TEACHER II AND TEACHER III
SHALL REFER TO THE BASIC CLASSROOM TEACHER POSITIONS IN PUBLIC ELEMENTARY AND SECONDARY
SCHOOLS AS DEFINED BY THE DEPARTMENT OF EDUCATION (DEPED).
(JJ) THE TERM PUBLIC SCHOOL’ SHALL REFER TO
EDUCATIONAL INSTITUTIONS ESTABLISHED AND ADMINISTERED BY THE GOVERNMENT
SECTION 2. Section 24(A) of Republic Act No. 8424, as amended, otherwise known as the National Internal Revenue Code of 1997, is hereby further amended to read as follows:
“SEC. 24. Income Tax Rates. –
“(A) Rates of Income Tax on Individual Citizen and Individual Resident
Alien of the Philippines. –
“(l)xxx:
“(2) xxx
“Provided, That minimum wage earners as defined in Section 22 (HH) of this Code AND PUBLIC SCHOOL TEACHERS WITH RANKS TEACHERS I, II AND III AS DEFINED IN SECTION 22 (II) OF THIS CODE shall be exempt from the payment of income tax on their income: Provided, further, That the holiday pay, overtime pay, taxable night shift differential pay and hazard pay received by such minimum wage earners shall likewise be exempt from income tax.
SECTION 3. Separability Clause – If any provision of this Act is declared invalid or unconstitutional, other provisions hereof which are not affected thereby shall continue to be in full force and effect.
SECTION 4. Repealing Clause – Any law, presidential decree or issuance, executive order, letter of instruction, administrative order, rule or regulation contrary to or inconsistent with any provision of this Act as hereby amended or modified accordingly.
SECTION 5. Effectivity Clause – This Act shall take fifteen (15) days following its publication in the Official Gazette or in at least two (2) newspaper of general circulation.
Approved,
Source:
Week 1 – 2nd Quarter Daily Lesson Log
August 12 – 16, 2019 DLL
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MONTH PAY FOR ALL PUBLIC-SCHOOL TEACHERS
