QuestionsQuestions (Republic Act No. 10754)
PWDs are entitled to at least twenty percent (20%) discount and exemption from VAT, if applicable, on the covered sale of goods and services for the exclusive use and enjoyment/availment of the PWD.
Covered categories include: (1) hotel/lodging utilization fees; restaurants and recreation centers; (2) admission fees for theaters/cinemas/concert halls/circuses/carnivals and similar places; (3) purchase of medicines in drugstores; (4) medical and dental services in government facilities (including diagnostic/lab fees and professional fees), subject to DOH/PhilHealth guidelines; (5) similar medical and dental services in private hospitals (subject to DOH/PhilHealth rules); (6) fare for domestic air and sea travel; (7) actual fare for land transportation (PUBs/PUJs, taxis, AUVs, shuttle services, and public railways including LRT/MRT/PNR); and (8) funeral and burial services for the death of the PWD (with conditions stated in the proviso).
The beneficiary or person who will shoulder the funeral and burial expenses shall claim the discount upon presentation of the death certificate.
Included: purchase of casket or urn, embalming, hospital morgue, transport of the body to the intended burial site in the place of origin. Excluded: obituary publication and the cost of the memorial lot.
PWDs are entitled to educational assistance to pursue primary, secondary, tertiary, post-tertiary, as well as vocational/technical education in both public and private schools through scholarships, grants, financial aids, subsidies and incentives to qualified PWDs, including support for books, learning materials, and uniform allowance to the extent feasible. Condition: PWD must meet the minimum admission requirements.
To the extent practicable and feasible, the continuance of the same benefits and privileges given by the Government Service Insurance System (GSIS), Social Security System (SSS), and Pag-IBIG—enjoyed by those in actual service—is to be provided to PWDs.
No absolute guarantee is stated. Section 32(d) provides that to the extent possible, the government may grant special discounts in special programs for PWD on purchase of basic commodities, subject to guidelines by DTI and DA.
They must provide express lanes for PWDs. If none exist, priority shall be given to PWDs.
PWDs must submit any of: (i) an identification card issued by the city/municipal mayor or barangay captain of the place where the PWD resides; (ii) the passport of the PWD; or (iii) Transportation discount fare ID issued by NCWDP.
The privileges may not be claimed if the PWD claims a higher discount as may be granted by the establishment and/or under other existing laws or in combination with other discount programs.
Establishments may claim tax deductions based on the net cost of goods sold or services rendered for certain subsections (a)(1),(2),(3),(5),(6),(7),(8). The cost of the discount must be allowed as deduction from gross income for the same taxable year the discount is granted, and 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 the NIRC provisions.
Caretakers 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 may be treated as dependents under Section 35(b) of the NIRC, so the taxpayer gets dependent-related privileges under the Code.
DSWD, in consultation with DOH, DOF, and NCDA, shall promulgate necessary rules and regulations for effective implementation. Failure to promulgate said rules does not prevent implementation of the Act upon effectivity.
If any provision is declared invalid or unconstitutional, other provisions not affected remain in full force and effect.
All laws, orders, decrees, rules, regulations, and other parts inconsistent with R.A. No. 10754 are repealed, amended, or modified accordingly.
It takes effect fifteen (15) days after publication in the Official Gazette or in two (2) newspapers of general circulation.