‘
L
 
THIRTEENTH CONGRESS OF THE REPUBLIC 
First Regular Session 
OF THE PHILIPPINES 
S E N A T  
.
”
 
Introduce by Senator JUAN M. Flavier 
6 1 
- EXPLANATORY NOTE 
When Republic Act No. 7277 otherwise known as the “Magna Carta 
for Disabled Person” was enacted into law, it was considered a landmark 
legislation for the promotion and protection of the rights and welfare of if a 
person with disabilities. 
But years after it was implemented, several gaps have been seen 
in the law. It may be unfair to compare our country’s senior citizens to 
persons with disabilities, but reality demonstrates that they are both 
disadvantaged sectors in terms of opportunities to pursue the right to a 
decent living. While our senior citizens are entitled to a certain benefits 
under the law, persons with disabilities do not enjoy the same benefits. 
The aim now is to at least equal these opportunities for both sectors, 
particularly for the person with disabilities. 
This legislative proposal recognizes the existing gaps in the law for 
the persons with disabilities. It is a continuing effort to better the condition 
of this disadvantaged sector, by specifically providing financial discounts 
and tax breaks to persons and institutions alike that serve the needs of the 
persons with disabilities. 
Early approval of this bill is earnestly sought 
\ 


THIRTEENTH CONGRESS OF THE REPUBLIC 
OF THE PHILIPPINES 
*oa Jut! 
Introduce by Senator Juan M. Flavier 
AN ACT 
GRANTING OTHER PRIVILEGES AND INCENTIVES TO PERSONS 
WITH DISABILITY, AMENDING FOR THE PURPOSE, THE 
“MAGNA CARTA FOR DISABLED PERSONS” 
Be it enacted by the Senate and the House of Representative of the 
Philippines in Congress assembled: 
Section. 1. A new, 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 
remaining chapters and sections shall be renumbered accordingly to read 
as follows: 
CHAPTER 8 
OTHER PRIVILEGES AND INCENTIVES 
SEC. 32. PERSON WITH DISABILITY 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; 
HOSTELRY, 
AND 
SIMILAR 
LODGING 
ESTABLISHMENT; 
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 THE12 ANNUAL TAXABLE INCOME 
DOEST NOT EXCEED THE POVERTY LEVELS AS DETERMINED 
BY THE NATIONAL ECONOMIC AND DEVELOPMENT AUTHORITY 
(NEDA) FOR THAT YEAR, 
(c) FULL MEDICAL AND DENTAL SERVICES IN GOVERNMENT 
ESTABLISHMENT 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 PERSONS WITH DISABILITY SHALL BE GRANTED THE 
FOLLOWING INCENTIVES: 
(a) PERSONS WITH DISABILITY SHALL BE TREATED AS DEPENDENTS 
AS PROVIDED FOR IN THE NATIONAL INTERNAL REVENUE CODE 
AND AS SUCH, INDIVIDUAL TAXPAYERS CARING FOR THEM SHALL 
BE ACCORDED THE PRIVILEGES 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 
PERSON WITH 
DISABILITY SHALL BE ACCORDED THE FOLLOWING: 
(i> 
(ii) 
REALTY TAX HOLIDAY FOR THE FIRST FIVE (5) 
YEARS OF OPERATION; AND 
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 ACT BY ANY 
ESTABLISHMENT SHALL BE GROUND FOR THE REVOCATION OF 
ITS LICENSE TO OPERATE, ASIDE FROM 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 
COMMITTEES 
AND 
OTHER 
AGENCIES, 
ORGANIZATIONS, 
ESTABLISHMENTS, 
ARE 
MANDATED 
TO 
FORMULATE 
AN 
IMPLEMENTING RULES AND REGULATIONS PERTINENT TO THE 
PROVISIONS OF THIS CHAPTER. 
Section. 2. The title of Republic Act No. 7277 is hereby amended to 
read as follows: “The Magna Carta For Persons With Disability.” The 
references to the said law to “disabled persons” shall likewise be amended 
to read as “persons with disability”. 
Section. 3. This Act shall take effect fifteen (15) days after its 
publication in at least two (2) newspapel-s of general circulation. 
Approved,