QuestionsQuestions (Republic Act No. 9442)
At least twenty percent (20%) discount.
At least twenty percent (20%) discount.
At least twenty percent (20%) discount.
At least twenty percent (20%) discount, subject to guidelines to be issued by the DOH in coordination with PHILHEALTH.
At least twenty percent (20%) discount, in accordance with DOH rules and regulations issued in coordination with PHILHEALTH.
At least twenty percent (20%) discount.
At least twenty percent (20%) discount for their exclusive use and enjoyment.
Educational assistance through scholarships, grants, financial aids, subsidies, and other incentives to qualified persons with disability, including support for books, learning materials, and uniform allowance to the extent feasible, for primary, secondary, tertiary, post-tertiary, and vocational/technical education in both public and private schools (provided they meet minimum admission requirements).
Only persons with disability who are Filipino citizens upon submission of: (1) an identification card issued by the city or municipal mayor or the barangay captain where the person resides; (2) the passport of the person with disability concerned; or (3) Transportation discount fare ID issued by NCWDP.
The privileges may not be claimed if the person with disability claims a higher discount that may be granted by the commercial establishment and/or under other existing laws or in combination with other discount programs.
They may claim the discounts as tax deductions based on the net cost of goods sold or services rendered.
The cost of the discount is allowed as a deduction from gross income for the same taxable year the discount is granted; the total amount of the claimed tax deduction net of VAT (if applicable) must be included in gross sales receipts for tax purposes, subject to proper documentation and to the NIRC, as amended.
Persons with disability are treated as dependents under Section 35(A) of the NIRC, so individual taxpayers caring for them receive the privileges granted by the code insofar as dependents under the same section are concerned.
Realty tax holiday for the first five years of operation; and priority in the building and/or maintenance of provincial or municipal roads leading to such home/community/retirement village.
An act of making fun, contemptuous imitating, or making mockery of persons with disability whether in writing, or in words, or in action due to their impairment/s.
No individual, group, or community shall execute any acts of ridicule against persons with disability in any time and place that could intimidate or result in loss of self-esteem of the latter.
An activity in public which incites hatred toward, serious contempt for, or serves ridicule of persons with disability.
Any individual, group, or community is prohibited from vilifying any person with disability which could result into loss of self-esteem of the latter.
First violation: fine of not less than P50,000 but not exceeding P100,000 or imprisonment of not less than 6 months but not more than 2 years, or both. Subsequent violation: fine of not less than P100,000 but not exceeding P200,000 or imprisonment of not less than 2 years but not more than 6 years, or both. Abuse of privileges: imprisonment of not less than 6 months or fine of not less than P5,000 but not more than P50,000, or both.
If the violator is an alien/foreigner, he shall be deported immediately after service of sentence without further deportation proceedings. Upon filing of an appropriate complaint and after due notice and hearing, proper authorities may cause cancellation or revocation of the business permit, permit to operate, franchise, and other similar privileges granted to a business entity that fails to abide by the Act.