FOURTEENTH CONGRESS OF THE 
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REPUBLIC OF THE PEELIPPINES 
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S m d  Regular seS3iont 
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SENATE 
Introduced by Senator Antonio “Sonny” F. Trillanes N 
EXPLANATORY NOTE 
in the Philippines, existing laws created- several governmental agencies flat ’have ’been canying 
out various responsibilities in the care of persons with disabilities. This only proves the country’s 
urge in putting forward the rights of citizens suffering from disabilities. 
Apart from being concerned alone with the plight of persons with disabilities, parents who raise 
their dependents with disabilities should also be given enough consideration. Both spouses must 
be entitled to claim for the additional exemption fM the reason that it is they who undeniably 
support and nurture these dependents with disabilities. It couid not be concealed that families 
with dependents suffering from disability need added resources specifically for their medication 
and therapy. 
It is in this light that in terms of taxation, a distinction between dependents who are physically 
and mentally fit and dependents with disabilities should be taken into account. 
This 
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 mi^& d e p m ~ &  .who ~-. 
incapable of self-support because of mental or physical defect, or with disability, amending for 
this purpose Section 3333) of Republic Act No. 8424, otherwise known as the National Internal 
Revenue Code of the Philippines. 
In view of the foregoing, the immediate approval of this bill is earnestly sought 
+bo 
“SONNY’; F. TRKLANES IV 
Senator 
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FOURTEENTH CONGRESS OF THE 
) 
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REPUBLIC OF THE PHILIPPINES 
) 
Second Regular Session 
) 
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!BY 
26 A9 50 
SENATE 
Introduced by Senator Antonio “Sonny” F. Trillanes IV 
AN M T  
INCREASING 
THE 
ADDITIONAL 
EXEMPTION FOR 
TAXPAYERS WITH 
DEPENDENTS INCAPABLE OF SELF-SUPPORT BECAUSE OF MENTAL OR 
PRYSTCAT, DEFECT OR WITH DTSARTIJTIES AND BOTH SPOTJSES TO CT,AM 
THE SAME, AMENDING FOR THE PURPOSE SECTION 35 (B) OF REPUBLIC ACT 
8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 
THE PHILIPPINES, AND FOR OTHER PURPOSES 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. Section 3333) of Republic Act No. 8424, otherwise known as the National 
Internal Revenue Code of the Philippines, is hereby amended to read as follows: 
“SEC. 35 (B). Additional Exemption for Dependents. - There shall be allowed an 
additional exemption of Eight Thousand Pesos (P8,OOO.OO) for each dependent not 
exceeding four (4)(.): PROVIDED, THAT IN THE CASE OF TAXPAYERS WITH 
DEPENDENTS INCAPABLE OF SELF-SUPPORT BECAUSE OF MENTAL OR 
PHYSICAL DEFECT OR WITH DISABILITY, THE ADDITIONAL EXEMPTION 
SHALL BE TWENTY THOUSAND PESOS (P20,OOO) FOR EACH. 
The additional exemption for dependents shall be claimed by only one of the 
spouses in the case of married individualsf.):PROVIDED, 
THAT IN THE CASE OF 
DEPENDENTS INCAPABLE OF SELF-SUPPORT BECAUSE OF MENTAL OR 
PHYSICAL DEFECT OR WITH DISABILITY, THE ADDITIONAL EXEMPTION 
SHALL BE CLAIMED BY BOTH SPOUSES. 
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For purposes of this Subsection, a “dependent” means a legitimate, illegitimate or 
legally adopted child chiefly depend& qxm and living with the tmpayer if such 
dependent is not more than twenty-one (21) years of age, unmarried and not gainfully 
employed or if such dependent, regardless of age, is incapable of self-support because of 
mental or physical defect(.) OR DISABILITY.” 
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SEC. 2. Separability Clause. - If any provision of this Act shall at any time be found to 
be uncoitstitutional or invalid, the remainder thereof not affected by such declmtion shall 
remain in full force and effect. 
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SEC. 3. Repealing Clause. -All laws, decrees, rules or regulations inconsistent with the 
provisions of this Act are hereby repealed or modified accordingly. 
Approved, 
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