13t11 Congress of the Republic 
) 
of the Philippines 
) 
First Regular Session 
) 
1 
S. No. 
Introduced by Senator Aquilino Q. Pimentel, Jr. 
EXPLANATORY NOTE 
Republic Act No. 7277, otherwise known as the Magna Carta for Disabled 
Persons, has provided many privileges to disabled persons designed for their 
rehabilitation, self-development and their integration into the mainstream of 
society. Nonetheless, these privileges are not yet sufficient to comply with the 
constitutional mandate that requires the State to guarantee, equal access of all 
citizens to opportunities for public service. 
This bill seeks to provide additional privileges and incentives to disabled 
persons as an indication of Government’s continuing support and care for them. 
Thus, the approval of this bill is earnestly sought. 
I 
. PIMENTEL, JR. 


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13th Congress of the Republic 
) 
e,\ 
1 
\ 
30 
,L : 
of the Philippines 
) 
First Regular Session 
) 
t . 
E W  
S E N A T E ,  
Introduced by Senator Aquilino Q. Pimentel, Jr. 
AN ACT 
GRANTING MORE PRIVILEGES AND INCENTIVES TO 
DISABLED PERSONS, AMENDING FOR THE PURPOSE, THE 
”MAGNA CARTA FOR DISABLED PERSONS” 
Be it enacted bzi the Senate and House of Representatives of the Philippines in ConTress 
- 
assembled: 
SECTION 1. A new chapter, to be denominated as ”Chapter 8 - Other 
Privileges and Incentives” is hereby added to Title Two of Republic Act No. 7277 
otherwise known as the ”Magna Carta for Disabled Persons’’ and the succeeding 
chapters and sections shall be renumbered accordingly. The new Chapter 8 shall 
read as follows: 
CHAPTER 8 - OTHER PRIVILEGES AND INCENTIVES 
SEC. 32. DISABLED PERSONS SHALL BE ENTITLED TO 
THE FOLLOWING: 
a) 
THE GRANT OF TWENTY PERCENT 
(20%) 
DISCOUNT FROM ALL ESTABLISHMENTS RELATIVE TO 
PATRONIZATION AND UTILIZATION OF ALL COMMERCIAL 
ESTABLISHMENTS 
IN 
TRANSPORTATION 
SERVICES; 
MOTELRY, 
AND SIMILAR LODGING ESTABLISHMENTS; 
RESTAURANTS; 
RECREATION 
CENTERS 
INCLUDING 


THEATERS, CINEMA HOUSES, CONCERT HALLS, CIRCUSES, 
CARNIVALS, AND SIMILAR PLACES OF CULTURE, LEISURE 
AND AMUSEMENT AND TEN PERCENT (10%) DISCOUNT FOR 
THE PURCHASE OF BRANDED MEDICINES AND TWENTY 
PERCENT (20%) FOR GENERIC MEDICINES ANYWHERE IN 
THE COUNTRY: 
PROVIDED, THAT THE BUREAU OF 
INTERNAL REVENUE SHALL GIVE TO THESE PRIVATE 
ESTABLISHMENTS TAX CREDITS EQUIVALENT TO THE COST 
OF DISCOUNT; 
B) EXEMPTION FROM THE PAYMENT OF INDIVIDUAL 
INCOME TAXES: PROVIDED, THAT THEIR ANNUAL TAXABLE 
INCOME DOES NOT EXCEED THE POVERTY LEVEL AS 
DETERMINED 
BY 
THE 
NATIONAL 
ECONOMIC 
AND 
DEVELOPMENT AUTHORITY (NEDA) FOR THAT YEAR; 
C) FULL MEDICAL AND DENTAL SERVICES IN 
GOVERNMENT ESTABLISHMENTS ANYWHERE IN THE 
COUNTRY, SUBJECT TO GUIDELINES TO BE ISSUED BY THE 
DEPARTMENT OF HEALTH; 
D) 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, AS 
THE CASE MAY BE, AS ARE PRESENTLY BEING ENJOYED BY 
THEM. 
SEC. 33. 
INCENTIVES. - THOSE CARING FOR AND 
LIVING WITH THE DISABLED PERSONS SHALL BE GRANTED 
THE FOLLOWING INCENTIVES: 


A) THE DISABLED PERSONS SHALL BE TREATED AS 
DEPENDENTS AS PROVIDED FOR IN THE NATIONAL 
INTERNAL 
REVENUE 
CODE 
AS 
SUCH, 
INDIVIDUAL 
TAXPAYERS CARING FOR THEM SHALL BE ACCORDED THE 
PRIVILEGE§ GRANTED BY THE CODE INSOFAR AS HAVING 
DEPENDENTS ARE CONCERNED; AND 
B) 
INDIVIDUALS 
OR 
NON-GOVERNMENTAL 
INSTITUTIONS 
ESTABLISHING 
HOMES, 
RESIDENTIAL 
COMMUNITIES OR RETIREMENT VILLAGES SOLELY FOR THE 
DISABLED 
PERSONS 
SHALL 
BE 
ACCORDED 
THE 
FOLLOWING: 
I) REALTY TAX HOLIDAY FOR THE FIRST FIVE (5) 
YEARS OF OPERATION; AND 
11) 
PRIORITY 
IN 
THE 
BUILDING 
AND/OR 
MAINTENANCE OF PROVINCIAL OR MUNICIPAL ROADS 
LEADING 
TO 
THE 
AFORESAID 
HOME, 
RESIDENTIAL 
COMMUNITY OR RETIREMENT VILLAGE. 
SEC. 34. 
VIOLATION OF ANY PROVISION OF THIS 
CHAPTER BY ANY ESTABLISHMENT SHALL BE GROUND FOR 
THE REVOCATION OF ITS LICENSE TO OPERATE, ASIDE 
FROM THE OTHER PENALTIES THAT MAY BE IMPOSED IN 
THIS ACT. 
SEC. 35. THE DEPARTMENT OF SOCIAL WELFARE AND 
DEVELOPMENT, 
THE NATIONAL COUNCIL FOR 
THE 
WELFARE OF DISABLED PERSONS, AND THE BUREAU OF 
INTERNAL REVENUE, IN CONSULTATION 
WITH THE 
CONCERNED SENATE AND HOUSE OF REPRESENTATIVE 


COMMITTEES AND OTHER AGENCIES, ORGANIZATIONS 
AND ESTABLISHMENTS, ARE MANDATED TO FORMULATE 
THE IMPLEMENTING RULES AND REGULATIONS PERTINENT 
TO THE PROVISIONS OF THIS CHAPTER. 
SEC. 2. This Act shall take effect fifteen (15) days after its publication in 
any two (2) national newspapers of general circulation. 
Approved,