QuestionsQuestions (Republic Act No. 11314)
The short title is the “Student Fare Discount Act.”
It cites Article XIV, Section 1 (right to quality education at all levels) and Article XIV, Section 2(3) (scholarship grants, student loan programs, subsidies, and incentives).
A Filipino citizen currently enrolled in a duly authorized elementary, secondary, technical-vocational, or higher education institution; it excludes those in post-graduate courses and informal short-term courses (e.g., dancing, swimming, music, driving lessons) and seminar-type courses.
No. Post-graduate degree courses are excluded from the definition of “student.”
All Philippine common carriers engaged in carrying/transports passengers or goods for compensation (land, sea/water, or air) offered to the public.
Examples include public utility buses (PUBs), public utility jeepneys (PUJs), taxis and other similar vehicles-for-hire, passenger trains, aircraft, and marine vessels.
School service, shuttle service, tourist service, and any similar service covered by contract or charter agreement with a valid franchise or permit from the LTFRB are not covered.
It is available during the entire period while the student is enrolled, including weekends and holidays.
The student may choose between the promotional fare and the regular fare less the discount under the Act.
Twenty percent (20%) discount on domestic regular fares.
Personal presentation of a duly issued school identification card (ID) or a current validated enrollment form, supported by the prescribed government-issued identification document, subject to verification under the IRR.
For air public transportation utilities, the discount applies only to the base fare (ticket price before taxes) and before costs for ancillary services.
Students cannot claim the privileges if they claim a higher discount granted by the utility or under other laws, or in combination with other discount programs/incentives.
Yes. The operator may claim as tax deduction the student fare discount based on the cost of the services rendered; it must be allowed as a deduction from gross income for the same taxable year the discount is granted, and the net amount (less VAT if applicable) must be included in gross sales receipts for tax purposes with proper documentation and compliance with the NIRC.
LTFRB for land (except tricycles); MARINA for sea/water; CAB for air; DOTr Legal Service for rail; and the Office of the Local Chief Executive (LCE) of the concerned LGU for tricycles.
For drivers: license suspension (1 month first offense, 2 months second, 3 months third, and 3 months plus ₱1,000 fine for each subsequent). For owners/operators: fines of ₱5,000 (first), ₱10,000 and impounding for 30 days (second), and ₱15,000 plus cancellation of CPC (third and subsequent).
Yes. The person is denied the privileges and may be subject to civil and penal liabilities under existing laws.
Within 90 days from effectivity: LTFRB (land), MARINA (sea/water), CAB (air), and DOTr (rail) must promulgate the respective IRRs, considering the government central identification platform and consulting relevant agencies and stakeholders.