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