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(Top) 1 Background 2 Legislative history 3 Provisions 4 Supreme Court decision 5 See also 6 References

Bayanihan to Recover as One Act

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Bayanihan to Recover as One Act

Congress of the Philippines
Long title An Act Providing for COVID-19 Response and Recovery Interventions and Providing Mechanisms to Accelerate the Recovery and Bolster the Resiliency of the Philippine Economy, Providing Funds Therefor and For Other Purposes
Citation	Republic Act No. 11494
Territorial extent	Philippines
Passed by	Senate of the Philippines
Passed	August 20, 2020
Passed by	House of Representatives of the Philippines
Passed	August 24, 2020
Signed by	Rodrigo Duterte
Signed	September 11, 2020
Effective	September 15, 2020
Date of expiry	June 30, 2021
Legislative history
First chamber: Senate of the Philippines
Bill title	Bayanihan to Recover as One Act
Bill citation	Senate Bill No. 1564
Introduced by	Imee Marcos, Sonny Angara, Ralph Recto, et al.
Introduced	June 1, 2020
First reading	June 1, 2020
Second reading	June 3, 2020
Third reading	July 28, 2020
Committee report	Committee Report No. 98
Second chamber: House of Representatives of the Philippines
Bill title	Bayanihan to Recover as One Act
Bill citation	House Bill No. 6953
Received from the Senate of the Philippines	June 3, 2020
Member(s) in charge	Luis Raymund Villafuerte (Camarines Sur–2nd), Martin Romualdez (Leyte–2nd), et al.
First reading	June 3, 2020
Second reading	August 5, 2020
Third reading	August 10, 2020
Repeals
Bayanihan to Heal as One Act
Status: Expired

The Bayanihan to Recover as One Act, also known as Bayanihan 2,^[1] and officially designated as Republic Act No. 11494, is a law in the Philippines that was enacted in September 2020 granting the President additional authority to combat the COVID-19 pandemic in the Philippines.^[2]^[3]

Background[edit]

Prior to the expiration of the Bayanihan to Heal as One Act, Congress has already been deliberating proposals to either amend the existing law^[4] or legislate a new law that would handle the economic impact of the pandemic in the country.^[5]^[6]

Legislative history[edit]

In the Senate, the bill was introduced as Senate Bill No. 1564 with Senators Imee Marcos, Sonny Angara, Ralph Recto, Migz Zubiri, Pia Cayetano, Cynthia Villar and Senate President Tito Sotto as its principal sponsors.^[7]

On June 3, the House of Representatives adapted the Senate's version of the bill and was introduced as House Bill No. 6953 with Deputy Speaker Luis Raymund VillafuerteofCamarines Sur's 2nd district and Martin RomualdezofLeyte's 2nd district as its principal sponsors.^[8]

The final draft of the bill is a consolidation of bills filed by the bicameral Congress.^{[citation needed]}

Provisions[edit]

The act will provide government funds to stimulate the economy while strengthening the health sector and the government's pandemic responses.^[9]

Supreme Court decision[edit]

The Supreme Court, in a decision dated December 7, 2021 and only publicized in September 2022, declared unconstitutional two subsections which imposed new taxes on Philippine Offshore Gaming Operator licensees: Section 11(f) (5% franchise tax on gaming operations) and Section 11(g) (taxes on non-gaming operations, including income and VAT). The court noted that POGOs are not liable for taxes prior to the enactment of Republic Act No. 11590 in September 2021.^[10]

References[edit]

^ Kabiling, Genalyn (September 11, 2020). "President signs into law Bayanihan 2". Retrieved September 16, 2020.

^ "Republic Act No. 11494 – An Act Providing for COVID-19 Response and Recovery Interventions and Providing Mechanisms to Accelerate the Recovery and Bolster the Resiliency of the Philippine Economy, Providing Funds Therefor and For Other Purposes" (PDF). Official Gazette of the Republic of the Philippines. Retrieved September 16, 2020.

^ Yap, D. J. (September 14, 2020). "Release Bayanihan 2 funds, DBM urged". Retrieved September 16, 2020.

^ Salaverria, Leila B.; Aurelio, Julie M. (May 29, 2020). "Senate moves to extend Bayanihan law, expand Duterte powers". Retrieved September 16, 2020.

^ "Bayanihan Act effective until June 5, new law underway". Retrieved September 16, 2020.

^ "NEDA PREPARES ECONOMIC RECOVERY PLAN AS BAYANIHAN ACT FAST-TRACKS RESPONSE TO COVID-19 PANDEMIC". National Economic and Development Authority. March 28, 2020. Retrieved September 16, 2020.

^ "Senate Bill No. 1564" (PDF).

^ "Archived copy" (PDF). Archived from the original (PDF) on September 16, 2020. Retrieved September 16, 2020.{{cite web}}: CS1 maint: archived copy as title (link)

^ Merez, Arianne (September 11, 2020). "Duterte signs Bayanihan 2 into law". ABS-CBN News. Retrieved September 16, 2020.

^ Navallo, Mike (October 1, 2022). "Supreme Court strikes down new taxes on POGOs under Bayanihan 2 Law". ABS-CBN News. Retrieved October 1, 2022.