QuestionsQuestions (Republic Act No. 10754)
RA 10754 amends Republic Act No. 7277 (the Magna Carta for Persons with Disability). Specifically, Section 32 is further amended to expand the benefits and privileges of PWD.
A PWD is entitled to at least twenty percent (20%) discount and exemption from VAT, if applicable, on enumerated sale of goods and services for the exclusive use and enjoyment or availment of the PWD.
Fees and charges relative to the utilization of all services in hotels and similar lodging establishments; restaurants and recreation centers.
Admission fees charged by theaters, cinema houses, concert halls, circuses, carnivals, and other similar places of culture, leisure, and amusement.
The purchase of medicines in all drugstores.
Section 32(a)(4) covers medical and dental services (including diagnostic/laboratory fees and professional fees of attending doctors) in all government facilities, subject to DOH guidelines in coordination with PhilHealth. Section 32(a)(5) covers similar services in all private hospitals and medical facilities, in accordance with DOH rules and regulations in coordination with PhilHealth.
Section 32(a)(6): fare for domestic air and sea travel. Section 32(a)(7): actual fare for land transportation travel such as public utility buses/jeepneys, taxis, AUVs, shuttle services, and public railways including LRT, MRT, and PNR.
Under Section 32(a)(8), PWD are entitled to discount for funeral and burial services for the death of the PWD. The person who shoulders funeral and burial expenses may claim the discount upon presentation of the death certificate. Covered expenses include casket or urn, embalming, hospital morgue, and transport of the body to the intended burial site in the place of origin; it excludes obituary publication and the cost of the memorial lot.
The privileges may not be claimed if the PWD claims a higher discount granted by the commercial establishment and/or under other existing laws or in combination with other discount programs.
Submission of any of: (i) an identification card issued by the city or municipal mayor or barangay captain where the PWD resides; (ii) the passport of the PWD; or (iii) a Transportation Discount Fare ID issued by NCWDP.
PWD are entitled to educational assistance (scholarships, grants, financial aids, subsidies, other incentives, and support for books, learning materials, and uniform allowance to the extent feasible) to pursue primary, secondary, tertiary, post-tertiary, and vocational/technical education in public and private schools. They must meet the minimum admission requirements.
It provides that, to the extent practicable and feasible, the continuance of the same benefits and privileges given by GSIS, SSS, and Pag-IBIG (as applicable) enjoyed by those in actual service should be continued for PWD.
Section 32(e) provides for provision of express lanes for PWD in all commercial and government establishments; if absent, priority must be given to them.
Establishments may claim the discounts under specific subsections (a)(1), (2), (3), (5), (6), (7), and (8) as tax deductions based on net cost of goods sold/services rendered. The cost of the discount is allowed as a deduction from gross income for the same taxable year, and the total claimed tax deduction net of VAT (if applicable) must be included in gross sales receipts for tax purposes, subject to proper documentation and the NIRC.
Caregivers 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, are treated as dependents under Section 35(b) of the NIRC of 1997, as amended—thus granting the individual taxpayer privileges applicable to having dependents.
Fifteen (15) days after its publication in the Official Gazette or in two (2) newspapers of general circulation.