Question & AnswerQ&A (Republic Act No. 9049)
The policy of the State is to consistently honor its military heroes to strengthen the patriotic spirit and nationalist consciousness of the military by giving due recognition to Medal of Valor awardees for their supreme self-sacrifice and distinctive acts of heroism and gallantry through social services and financial rewards.
A Medal of Valor awardee is entitled to a lifetime monthly gratuity of Twenty thousand pesos (P20,000).
No, the monthly gratuity is exempt from taxation and shall not be included in the computation of gross income under the Tax Reform Act of 1997.
Upon the death of the awardee, the gratuity accrues in equal shares with right of accretion to the surviving spouse until she remarries and to the legitimate, adopted, or illegitimate children until they reach 18 years old or marry, whichever comes earlier.
Privileges include precedence in government employment, priority in government housing applications, priority in acquisition or lease of public lands, loans up to P500,000 without collateral, 20% discounts on various services and establishments, and free medical and dental consultations.
They are exempt from payment of tuition and matriculation fees in public or private educational institutions for any pre-school, baccalaureate, or post-graduate courses including Medicine, Law, Nursing, and allied courses.
They are given a quota or priority for admission as cadets/cadettes in the Philippine Military Academy or priority for direct commission, call to active duty, or enlistment in the AFP, if qualified.
Penalties include imprisonment of three to six years, fines from P100,000 to P300,000, and if the offender is a public officer, perpetual absolute disqualification from public office and forfeiture of retirement or gratuity benefits with possible restitution.
They face imprisonment, fines, perpetual disqualification from public office, forfeiture of benefits, and if benefits were already received after the offense commission, they must restitute those amounts to the government.