QuestionsQuestions (CPA MEMORANDUM CIRCULAR NO. 03)
A person at least 60 years of age, duly registered with the Office of the Senior Citizens Affairs (OSCA), and with a valid Senior Citizen Identification Card (ID).
No. The exemption is personal to the senior citizen concerned and does not apply to companions who do not have valid senior citizen IDs.
A valid transportation discount fare Identification Card (ID) issued by the National Council for the Welfare of Disabled Persons (NCWDP), as required under R.A. No. 9442.
Those suffering from restriction of different abilities due to a mental, physical, or sensory impairment, limiting their ability to perform activities within the range considered normal for a human being (as aligned with the definition in Sec. 4 of R.A. 7277).
Any person enrolled in any school, college, or university located in the Philippines, evidenced by an identification card (ID) issued by school authorities.
Students are entitled to 20% discount, provided they present a current and valid school ID with picture.
Yes. Exemptions for senior citizens and PWDs and discounts for students must be duly recorded by the person collecting the terminal fee, and the availing person must sign a logbook allocated for the purpose.
They must be submitted to the Finance and Administrative Dept. (FAD) of the Authority simultaneously with the report on terminal fee tickets sold.
Any violation or non-compliance is treated as an administrative offense, without prejudice to any other liability under existing laws.
It cites Section 7(b), (j) and Section 9(a), (c) of R.A. 7621 and Board Resolution No. 112-2012.
It takes effect within fifteen (15) days after two publications in a newspaper of general circulation.
All circulars, orders, and other issuances or parts thereof, in conflict with this circular, are repealed or modified accordingly.
No, because exemption requires a valid Senior Citizen Identification Card (ID) duly issued by OSCA.
The collector must record the exemption/discount and require the person availing the benefit to sign the logbook, creating an audit trail for submission to FAD.