PWDs Can Start Enjoying VAT-Free Purchases, Other Benefits Under RA 10754

Following the publication of the Implementing Rules and Regulations (IRR) of Republic Act 10754, also known as An Act Expanding the Benefits and Privileges of Persons With Disability (PWDs), on December 8 in two major national newspapers and its submission to the Office of the National Administrative Register, PWDs can start enjoying the expanded benefits and privileges that they are entitled to under the law on December 23, two days before Christmas.

The IRR of R.A. 10754, which was signed last December 1 by Department of Social Welfare and Development (DSWD) Secretary Judy M. Taguiwalo, Department of Health (DOH) Undersecretary Gerardo Bayugo, and National Council on Disability Affairs (NCDA) Director Carmen Zubiaga, grants PWD’s with exemption from Value Added Tax (VAT) on the purchase of certain goods and services from all establishments subject to VAT for their exclusive use, enjoyment, or availment.

This is on top of the 20 percent discount they are already entitled to under Republic Act 9442, also known as An Act Amending R.A. No. 7277, Otherwise Known as the “Magna Carta for Disabled Persons, and for Other Purposes.” The act covers restaurants; recreation centers, such as theaters, cinema houses, and concert halls; and lodging establishments; such as inns, motorists hotels, and dormitories.

It also applies to the purchase of medicines and foods for special medical purposes; medical and dental services, including laboratory fees and professional fees of attending doctors; domestic air, sea, and land transportation travel; and funeral and burial services.

For this purpose, the law requires all establishments to place signages of the benefits and privileges of persons with disability within their premises so PWDs will know what they are entitled to. It also declares that subsequent purchases made by the PWDs on the same day from the same establishment are still subject to VAT-exemption and 20 percent discount.

Other salient features of the IRR include the reiteration of the rights of PWDs to social insurance (thru the Government Service Insurance System, Social Security System, PAG-IBIG), educational assistance, special discounts in the purchase of basic necessities and prime commodities, and express lanes in all commercial and government establishments.

It also includes the provision of tax incentives for those caring for and living with persons with disabilities up to the fourth degree of affinity or consanguinity. Its unique features include the inclusion of certain vitamins, minerals and herbs in the definition of drug or medicine as long as these are in accordance with the Food and Drug Administration’s cut off as well as foods for special medical purposes, and making the benefits and privileges available to Filipinos who hold foreign passports but are registered as dual citizens and those who have re-acquired their Filipino citizenship thru Republic Act No. 9225 or the Citizenship Retention and Re-acquisition Act of 2003.

It is important to note, however, that double discounts are not allowed. This means that if a person with disability is a senior citizen, who is also entitled to a 20% discount under his/her valid senior citizen identification card (ID), the PWD shall use either his/her Senior Citizen ID or PWD ID card to avail of the 20% discount.

Persons with disability will need to present a proof of entitlement to enjoy their expanded benefits and privileges. This may be an identification card (ID) issued by the Persons with Disability Affairs Office (PDAO) or the City/Municipal Social Welfare Development Office (C/MSWDO) of the place where the PWD resides, the passport of the concerned person with apparent disability, or an ID issued by the National Council on Disability Affairs (NCDA).

RA 10754 ensures that PWDs enjoy the privileges of other vulnerable sectors, such as senior citizens, which shall enable them to live a fuller, more productive life. Those with inquiries or complaints may call the National Council on Disability Affairs at 9516033 or 9522809. (DSWD)