Title
Expanded Benefits for Persons with Disabilities
Law
Republic Act No. 10754
Decision Date
Mar 23, 2016
Republic Act No. 10754 expands benefits and privileges for Persons with Disability (PWD) in the Philippines, including discounts on goods and services, educational assistance, express lanes, and tax deductions for establishments.

Q&A (Republic Act No. 10754)

Republic Act No. 10754 aims to expand the benefits and privileges of Persons With Disability (PWD) in the Philippines, including discounts, educational assistance, and other incentives to improve their quality of life.

PWD are entitled to at least twenty percent (20%) discount and exemption from the value-added tax (VAT), if applicable, on certain goods and services for their exclusive use and enjoyment or availment.

Discounts apply to fees and charges in hotels, restaurants, recreation centers, admission fees to theaters and similar venues, purchase of medicines, medical and dental services in government and private facilities, fare for domestic air and sea travel, land transportation fares, and funeral and burial services for the death of the PWD.

Yes, PWD are entitled to discounts on medical and dental services including diagnostic and laboratory fees and professional fees of attending doctors in both government and private medical facilities.

PWD may receive scholarships, grants, financial aids, subsidies, and other incentives to pursue primary, secondary, tertiary, post-tertiary, vocational, or technical education in both public and private schools, including support for books, learning materials, and uniform allowance.

PWD can submit an identification card issued by their city or municipal mayor or barangay captain, their passport, or a Transportation Discount Fare Identification Card issued by the National Council for the Welfare of Disabled Persons (NCWDP).

No, the privileges may not be claimed if the PWD claims a higher discount granted by the commercial establishment or under other existing laws or discount programs.

Caregivers living with and caring for PWD within the fourth civil degree of consanguinity or affinity, who are not gainfully employed and chiefly dependent on the taxpayer, shall be treated as dependents for tax purposes under Section 35(b) of the National Internal Revenue Code.

The Department of Social Welfare and Development (DSWD), in consultation with the Department of Health (DOH), Department of Finance (DOF), and the National Council on Disability Affairs (NCDA), shall promulgate the necessary rules and regulations.

The Act took effect fifteen (15) days after its publication in the Official Gazette or in two newspapers of general circulation, which was approved on March 23, 2016.


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