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World Clean and Green Week (Proclamation No. 244, Series of 1993)

Photo from Unsplash | Şahin Sezer Dinçer

The following post does not create a lawyer-client relationship between Alburo Alburo and Associates Law Offices (or any of its lawyers) and the reader. It is still best for you to engage the services of a lawyer or you may directly contact and consult Alburo Alburo and Associates Law Offices to address your specific legal concerns, if there is any.

Also, the matters contained in the following were written in accordance with the law, rules, and jurisprudence prevailing at the time of writing and posting, and do not include any future developments on the subject matter under discussion.


AT A GLANCE:

World Clean and Green Week is celebrated during the period of September 17 to 23 of every year by virtue of Proclamation No. 244, series of 1993.


Every year World Clean and Green Week is celebrated from September 17 to 23, in the Philippines. Proclamation No. 244, series of 1993 was issued declaring September of every year and the 17th to the 23rd of each September, beginning this year, as the National Clean-Up Month and World Clean and Green Week respectively, pursuant to the clean-up and greening activities of the government, and of the Global YES Resolution. 

The Philippines Participation to the World Clean and Green Week is considered as a “door-way to mobilizing massive voluntary action to support and complement the country’s clean-up and environmental greening activities”. (Proclamation No. 244, s. 1993)

  

Green Jobs 

In the Philippines, green jobs are recognized as contributors to the preservation and restoration of the environment. Republic Act No. 10771 or the Philippine Green Jobs Act of 2016 was enacted to help identify needed skills, develop training programs, and train and certify workers for jobs in a range of industries that produce goods and render services for the benefit of the environment, conserve natural resources for the future generation, and ensure the sustainable development of the country and its transition into a green economy. (Section 2, R.A. No. 10771)

 “Green Jobs” refer to jobs that contribute to preserving or restoring the quality of environment.

 

The law says: 

“Green jobs refer to employment that contributes to preserving or restoring the quality of the environment, be it in the agriculture, industry or services sector. Specifically, but not exclusively, this includes jobs that help to protect ecosystems and biodiversity, reduce energy, materials and water consumption through high efficiency strategies, decarbonize the economy, and minimize or altogether avoid generation of all forms of waste and pollution. Green jobs are decent jobs that are productive, respect the rights of workers, deliver a fair income, provide security in the workplace and social protection for families, and promote social dialogue.” (Section 4, par. c, R.A. No. 10771)

To encourage business enterprises to generate and sustain green jobs, employers shall enjoy a special deduction from the taxable income or 50% of the total expenses for skills and training.

 Business enterprises with green jobs are also entitled to a tax and duty-free importation of capital equipment.

 

The law says:

 “For the purpose of encouraging business enterprises to generate and sustain green jobs as certified by the Climate Change Commission, as provided in Section 6(o) hereof, business enterprises shall enjoy the following incentives:

 (a)   Special deduction from the taxable income equivalent to fifty percent (50%) of the total expenses for skills training and research development expenses which is over and above the allowable ordinary and necessary business deductions for said expenses under the National Internal Revenue Code of 1997, as amended; and

 (b)   Tax- and duty-free importation of capital equipment: Provided, That the capital equipment is actually, directly and exclusively used in the promotion of green jobs of the business enterprise.

 

Incentives that will be granted under this Act shall be in addition to fiscal and non-fiscal incentives already granted or provided under existing laws, orders, issuances and regulations. Nothing in this Act shall be interpreted or construed to diminish or limit, in whatever manner, the incentives granted or provided under existing laws, orders, issuances and regulations which shall include, but not limited to, Republic Act No. 10121 or the “Philippine Disaster Risk Reduction and Management Act of 2010”; Republic Act No. 10068 or the “Organic Agriculture Act of 2010”; Republic Act No. 9513 or the “Renewable Energy Act of 2008”; Republic Act No. 9367 or the “Biofuels Act of 2006”; Republic Act No. 9275 or the “Philippine Clean Water Act of 2004”; Republic Act No. 9003 or the “Ecological Solid Waste Management Act of 2000”; Republic Act No. 8749 or the “Philippine Clean Air Act of 1999”; and Republic Act No. 8550 or the “Philippine Fisheries Code of 1998”.” (Section 5, R.A. No. 10771)

 

Read also: Green Lanes for Strategic Investments (Executive Order No. 18)

 

Alburo Alburo and Associates Law Offices specializes in business law and labor law consulting. For inquiries regarding taxation and taxpayer’s remedies, you may reach us at info@alburolaw.com, or dial us at (02)7745-4391/0917-5772207.

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