QuestionsQuestions (Republic Act No. 9442)
Republic Act No. 9442, titled “An Act Amending Republic Act No. 7277, Otherwise Known as the ‘Magna Carta for Disabled Persons, and for Other Purposes.’”
RA 9442 added “Chapter 8. Other Privileges and Incentives” to Title Two, with new Sections 32 and 33.
At least twenty percent (20%) discount from all establishments relative to the utilization of all services in hotels and similar lodging establishments; restaurants and recreation centers for the exclusive use or enjoyment of persons with disability.
At least twenty percent (20%) discount on admission fees for the exclusive use or enjoyment of persons with disability.
Medicines in all drugstores: at least twenty percent (20%) discount. Medical and dental services in all government facilities (including diagnostic and laboratory fees such as x-rays, CT scans, blood tests): at least twenty percent (20%) discount, subject to DOH guidelines in coordination with PHILHEALTH.
At least twenty percent (20%) discount 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 DOH rules in coordination with PHILHEALTH.
At least twenty percent (20%) discount on fare for domestic air and sea travel, and at least twenty percent (20%) discount in public railways, skyways, and bus fare.
No. It covers primary, secondary, tertiary, post-tertiary, as well as vocational or technical education, in both public and private schools, through scholarships, grants, financial aids, subsidies, and other incentives for qualified persons with disability.
An identification card issued by the city or municipal mayor or barangay captain of the place where the person with disability resides; the passport of the person with disability; or Transportation Discount Fare ID issued by the National Council for the Welfare of Disabled Persons (NCWDP).
The privileges may not be claimed if the person with disability claims a higher discount granted by the commercial establishment and/or under other existing laws, or in combination with other discount programs.
Establishments may claim the discounts (for sub-sections (a), (b), (c), (e), (f) and (g)) as tax deductions based on the net cost of the goods sold or services rendered. The cost of the discount is allowed as deduction from gross income for the same taxable year that the discount is granted, and the total amount (net of VAT if applicable) must be included in gross sales receipts for tax purposes and properly documented, consistent with the NIRC.
Persons with disability are treated as dependents under Section 35(A) of the National Internal Revenue Code, and individual taxpayers caring for them are accorded the privileges granted by the Code insofar as having 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 the aforesaid home, residential community, or retirement village.
Public ridicule is making fun or contemptuously imitating or mocking persons with disability whether in writing, words, or action due to impairment/s. No individual, group, or community shall execute such acts in any time and place which could intimidate or result in loss of self-esteem of persons with disability.
Vilification is an activity in public which incites hatred towards, serious contempt for, or severe ridicule of persons with disability. Section 42 prohibits any individual, group, or community from vilifying any person with disability if it could result in loss of self-esteem of the latter.
For violations: first offense—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—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 a business fails to abide, proper authorities may cancel or revoke business permit, permit to operate, franchise, and other similar privileges after filing of a complaint and due notice/hearing.
It takes effect fifteen (15) days after publication in any two newspapers of general circulation. DSWD, NCWDP, and the Bureau of Internal Revenue must formulate implementing rules within six months after effectivity, in consultation with concerned Senate/House committees and other agencies, organizations, and establishments.