Amendments to Magna Carta for Persons with Disability

PWDs considered dependents under Section 35(A) of the National Internal Revenue Code, granting related tax privileges to caregivers
Non-governmental institutions or individuals establishing homes, communities, or retirement villages for PWDs granted:
- Realty tax holiday for the first five years
- Priority in road building and maintenance leading to such facilities

Public ridicule defined as mocking, imitating contemptuously, or making fun of PWDs through written, verbal, or physical acts
Ban on any ridicule acts that may intimidate or harm the self-esteem of PWDs

Vilification defined as public actions inciting hatred, contempt, or ridicule of PWDs
Prohibition of vilification to prevent loss of self-esteem of PWDs

First violation: fine of P50,000 to P100,000 or imprisonment of 6 months to 2 years, or both
Subsequent violations: fine of P100,000 to P200,000 or imprisonment of 2 to 6 years, or both
Abuse of privileges: fine of P5,000 to P50,000 or imprisonment of not less than 6 months, or both
Liability extends to corporate officials involved
Deportation for alien violators after sentence
Possible cancellation or revocation of business permits or franchises of entities violating the law after notice and hearing

Official terminology changed from "disabled persons" to "persons with disability"
Agencies involved: Department of Social Welfare and Development, NCWDP, Bureau of Internal Revenue, among others
These bodies tasked to formulate implementing rules and regulations within six months after effectivity

Act effective 15 days after publication in newspapers of general circulation
Provides framework for enforcement and compliance with proper authority oversight