Question & AnswerQ&A (Republic Act No. 10754)
Republic Act No. 10754, enacted on March 23, 2016, expanded the benefits and privileges of persons with disability (PWD) in the Philippines.
At least twenty percent (20%) discount is granted to PWDs on the sale of goods and services for their exclusive use and enjoyment or availment.
PWDs are entitled to discounts on (1) fees and charges for hotels, restaurants, and recreation centers; (2) admission fees to theaters, cinemas, concert halls, and similar establishments; and (3) purchase of medicines in drugstores.
Yes, PWDs are entitled to a 20% discount and exemption from value-added tax (VAT), if applicable, on the sale of goods and services for their exclusive use and enjoyment or availment.
Yes, discounts apply to medical and dental services including diagnostic and laboratory fees, and professional fees of attending doctors in all private hospitals and medical facilities, subject to DOH and PhilHealth rules and regulations.
PWDs receive a 20% discount on fare for domestic air and sea travel, and on actual fares for land transportation including public utility buses, jeepneys, taxis, shuttle services, and railways such as LRT, MRT, and PNR.
PWDs may present (1) an ID issued by the city/municipal mayor or barangay captain; (2) their passport; or (3) transportation discount fare ID issued by the National Council for the Welfare of Disabled Persons (NCWDP).
Individuals caring for PWDs within the fourth civil degree of consanguinity or affinity who are not gainfully employed and chiefly dependent upon the taxpayer are treated as dependents under Section 35(b) of the NIRC, allowing applicable tax privileges to the caregiver.
The Department of Social Welfare and Development (DSWD), in consultation with the Department of Health (DOH), Department of Finance (DOF), and National Council on Disability Affairs (NCDA) is responsible for promulgating the IRR.
It takes effect fifteen (15) days after its publication in the Official Gazette or in two newspapers of general circulation.
Yes, the privileges are available only to PWDs who are Filipino citizens upon presentation of the required identification documents.
No, the PWD may not claim the discounts if it is higher than those granted under this Act or if it conflicts with other discounts; the higher applicable discount shall apply but not in combination.
Yes, the discount covers funeral and burial services including purchase of casket or urn, embalming, hospital morgue, and transport to burial site but excludes obituary publication and cost of memorial lot.
Yes, establishments may claim discounts as tax deductions from their gross income for the taxable year when granted, subject to proper documentation and compliance with the National Internal Revenue Code.