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H. No. 1039 S. No. 2890 ; Manila Bulletin and Business Mirror ( March 31, 2016); 112
OG No. 18, 2838 (May 2, 2016)
[ REPUBLIC ACT NO. 10754, March 23, 2016 ]
AN ACT EXPANDING THE BENEFITS AND PRIVILEGES OF
PERSONS WITH DISABILITY (PWD)
Be it enacted by the Senate and House of Representatives of the Philippines in Congress
assembled:
SECTION 1. Section 32 of Republic Act No. 7277, as amended, otherwise known as the
“Magna Carta for Persons with Disability”, is hereby further amended to read as follows:
“SEC. 32. Persons with disability shall be entitled to:
“(a) At least twenty percent (20%) discount and exemption from the value-added tax
(VAT), if applicable, on the following sale of goods and services for the exclusive use and
enjoyment or availment of the PWD:
“(1) On the fees and charges relative to the utilization of all services in hotels and similar
lodging establishments; restaurants and recreation centers;
“(2) On admission fees charged by theaters, cinema houses, concert halls, circuses,
carnivals and other similar places of culture, leisure and amusement;
“(3) On the purchase of medicines in all drugstores;
“(4) On medical and dental services including diagnostic and laboratory fees such as, but
not limited to, x-rays, computerized tomography scans and blood tests, and professional
fees of attending doctors in all government facilities, subject to the guidelines to be issued
by the Department of Health (DOH), in coordination with the Philippine Health Insurance
Corporation (PhilHealth);
“(5) On medical and dental services including diagnostic and laboratory fees, and
professional fees of attending doctors in all private hospitals and medical facilities, in
accordance with the rules and regulations to be issued by the DOH, in coordination with
the PhilHealth;
“(6) On fare for domestic air and sea travel;
“(7) On actual fare for land transportation travel such as, but not limited to, public utility
buses or jeepneys (PUBs/PUJs), taxis, asian utility vehicles (AUVs), shuttle services and
public railways, including light Rail Transit (LRT), Metro Rail Transit (MRT) and
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Philippine National Railways (PNR); and
“(8) On funeral and burial services for the death of the PWD: Provided, That the
beneficiary or any person who shall shoulder the funeral and burial expenses of the
deceased PWD shall claim the discount under this rule for the deceased PWD upon
presentation of the death certificate. Such expenses shall cover the purchase of casket or
urn, embalming, hospital morgue, transport of the body to intended burial site in the place
of origin, but shall exclude obituary publication and the cost of the memorial lot.
“(b) Educational assistance to PWD, for them to pursue primary, secondary, tertiary, post
tertiary, as well as vocational or technical education, in both public and private schools,
through the provision of scholarships, grants, financial aids, subsidies and other incentives
to qualified PWD, including support for books, learning materials, and uniform allowance
to the extent feasible: Provided, That PWD shall meet the minimum admission
requirements;
“(c) To the extent practicable and feasible, the continuance of the same benefits and
privileges given by the Government Service Insurance System (GSIS), Social Security
System (SSS), and Pag-IBIG, as the case may be, as are enjoyed by those in actual service;
“(d) To the extent possible, the government may grant special discounts in special
programs for PWD on purchase of basic commodities, subject to the guidelines to be
issued for the purpose by the Department of Trade and Industry (DTI) and the Department
of Agriculture (DA); and
“(e) Provision of express lanes for PWD in all commercial and government
establishments; in the absence thereof, priority shall be given to them.
“The abovementioned privileges are available only to PWD who are Filipino citizens upon
submission of any of the following as proof of his/her entitlement thereto:
“(i) An identification card issued by the city or municipal mayor or the barangay captain of
the place where the PWD resides;
“(ii) The passport of the PWD concerned; or
“(iii) Transportation discount fare Identification Card (ID) issued by the National Council
for the Welfare of Disabled Persons (NCWDP).
“The privileges may not be claimed if the PWD claims a higher discount as may be
granted by the commercial establishment and/or under other existing laws or in
combination with other discount program/s.
“The establishments may claim the discounts granted in subsection (a), paragraphs (1), (2),
(3), (5), (6), (7), and (8) as tax deductions based on the net cost of the goods sold or
services rendered: Provided, however, That the cost of the discount shall be allowed as
deduction from the gross income for the same taxable year that the discount is granted:
Provided, further, That the total amount of the claimed tax deduction net of value-added
tax, if applicable, shall be included in their gross sales receipts for tax purposes and shall
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be subject to proper documentation and to the provisions of the National Internal Revenue
Code (NIRC), as amended.”
SEC. 2. Section 33 of Republic Act No. 7277, as amended, is hereby further amended to
read as follows:
“SEC. 33. Incentives. – Those caring for and living with a PWD shall be granted the
following incentives:
“(a) PWD, who are within the fourth civil degree of consanguinity or affinity to the
taxpayer, regardless of age, who are not gainfully employed and chiefly dependent upon
the taxpayer, shall be treated as dependents under Section 35(b) of the NIRC of 1997, as
amended, and as such, individual taxpayers caring for them shall be accorded the
privileges granted by the Code insofar as having dependents under the same section are
concerned; and
“x x x.”
SEC. 3. Implementing Rules and Regulations, – The Department of Social Welfare and
Development (DSWD), in consultation with the Department of Health (DOH), the
Department of Finance (DOF), and the National Council on Disability Affairs (NCDA),
shall promulgate the necessary rules and regulations for the effective implementation of
the provisions of this Act: Provided, That the failure of the concerned agencies to
promulgate the said rules and regulations shall not prevent the implementation of this Act
upon its effectivity.
SEC. 4. Separability Clause. – If any provision of this Act is declared invalid or
unconstitutional, other provisions hereof which are not affected thereby shall remain in
full force and effect.
SEC. 5. Repealing Clause. – All laws, orders, decrees, rules and regulations, and other
parts thereof inconsistent with the provisions of this Act are hereby repealed, amended or
modified accordingly.
SEC. 6. Effectivity. – This Act shall take effect fifteen (15) days after its publication in the
Official Gazette or in two (2) newspapers of general circulation.
Approved,
(Sgd.) FRANKLIN M. DRILON (Sgd.) FELICIANO BELMONTE JR.
President of the Senate Speaker of the House
of Representatives
This Act which is a consolidation of House Bill No. 1039 and Senate Bill No. 2890 was
passed by the House of Representatives and the Senate on December 16, 2015 and
December 15, 2015, respectively.
(Sgd.) OSCAR G. YABES (Sgd.) MARILYN B. BARUA-YAP
Secretary of the Senate Secretary General
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House of Representatives
Approved: MAR 23 2016
(Sgd.) BENIGNO S. AQUINO III
President of the Philippines
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