THIRTEENTH CONGRESS OF THE 
) 
!5 
WR 27 A4 36 
REPUBLIC OF THE PHILIPPINES 
) 
First Regular Session 
) 
6
7
 
RE@MD %Y : 
b2 
S E N A T  
.' 
S. B. NO. 
Introduced by SENATOR EDGARDd J. ANCARA 
EXPLANATORY NOTE 
There are persons with disabilities (PWDs) in all parts of the world and at all 
levels of society. Their numbers are large and growing. Here in the Philippines, a 
special report on the results of the 2000 Census of Population and Housing (Census 
2000) released this year culled several material points. First, PWDs comprise 1.23% 
of the country's total population numbering 942,098, a 2.48% increase compared 
with the results of the 1995 Census of 91 9,292 persons (by contrast, World Health 
Organization estimates for developing countries is one out of every ten people has a 
disability). 
Second, the highest percentage of PWDs by type is low vision (37.42%), 
higher by 3.32% when compared to the 1995 figure, followed by partial blindness 
(8.4%), mental illness (7.14%), mental retardation (7.02%), partial blindness 
(6.14%), oral defect (5.4%), quadriplegic (5.93%), hard of hearing (4.75%), loss of 
one or both legs / feet (4.6%), total blindness (4.57%), partial deafness (4.35%), loss 
of one or both arms / hands (3.05), and those with multiple impairments (2.92%), 
Third, the highest proportion of PWDs is in the age group 80 years and over 
(7.87 %), followed by 60 to 64 (7.75 %) and 65 to 69 (6.99 %). The median age is 
49 years, which means that half of the PWDs were below 49 years old. Fourth, of 
the total PWDs five years old and above, 46.37% completed at most elementary, 
16.53% finished high school, 5.46% are college undergraduates, 4.1 3% are 
academic degree holders, 2.57% are post-secondary education, and 1.26% reached 
at most pre-school, while only .47% had post-baccalaureate studies. Fourth, 
although majority (69.43%) of the PWDs were literate, the gap with those persons 
without disability (92.57) is still high at 23.14%. 
It is in this setting that I would like to emphasize the State's role of parens 
patriae brought by the limitations experienced by PWDs and the State's required 
response by maximizing the opportunities and other social services available to 
them in all aspects of life in the community. Without question, the Magna Carta for 
Disabled Persons was a landmark piece of legislation that was passed in 1992. It 
provided for the rehabilitation, development and provision of opportunities towards 
self-reliance of PWDs. 
It also gave impetus for the implementation of the 
Accessibility Law. More importantly, the Magna Carta ensured that the government 
play a major role in enforcing its provisions on behalf of the PWDs. 
2 


'P 
B 
But with the Philippine adoption of the Biwako Millenium Framework For 
Action Towards An inclusive, Barrier-Free and Rights-Based Society for PWDs in 
Asia and the Pacific, and the declaration of the period of 2003-2012 as the 
Philippine Decade of Persons with Disabilities, the challenge for the government, 
however, does not stop with the provisions set forth in the Magna Carta. 
With the conclusion of the Asian and Pacific Decade of Disabled Persons 
(1993-2002), there is a need for observance of another decade to build on our gains 
and carry on the challenges left unfinished by the past years. Owing to the 
multifarious needs of the PWDs, this proposed legislation seeks to grant additional 
privileges and incentives to disabled persons as are enjoyed by our senior citizens. 
This is not aimed to develop our attitudes of PWDs as charity cases but rather to 
help empower PWDs to meet their basic needs of health, income security, decent 
housing, among others. It also seeks to encourage private individuals, NGOs and 
private enterprises to include disability issues in their policies and providing 
incentives thereto. 
Early passage of this bill, therefore, is earnestly recommended. 
Senator 


‘ P  
$*. 
.. 
THIRTEENTH CONGRESS OF THE REPUBLIC ) 
5 
APR 27 A436 
First Regular Session 
OF THE PHILIPPINES 
) 
) 
,..v“7 
. , 
& a  
l W i 0 . w : ~  
,~ 
,; ’ c 
.~ 
,I , 
S E N A T E  
~ 
~~ 
~ 
~ 
~ 
Introduced by SENATOR EDGARDO J. ANGARA 
AN ACT GRANTING ADDITIONAL BENEFITS AND PRIVILEGES 
TO DISABLED PERSONS AMENDING FOR THE PURPOSE 
REPUBLIC ACT NO. 7277, OTHERWISE KNOWN AS THE 
“MAGNA CARTA FOR DISABLED PERSONS” 
AND FOR OTHER PURPOSES. 
Be it enacted by the Senate and the House of Representatives of the Philippines in 
Congress assembled: 
1 
2 
3 
4 
5 
“CHAPTER 8 - ‘OTHER BENEFITS AND PRIVILEGES 
6 
SECTION 1. Republic Act No. 7277, otherwise known as the “Magna Carfa 
for Disabled Persons,“ is hereby amended by inserting a new chapter to be 
denominated as Chapter 8 - Other Privileges and Incentives, to read as follows: 
(
7
 
SEC. 32 OTHER BEN€F/TS AND fR/VIL€GES. - DISABLED PERSONS 
8 
SHALL BE ENTITLED TO THE FOLLOWING: 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
A) THE GRANT OF TWENTY PERCENT (20%) DISCOUNT FROM ALL 
ESTABLISHMENTS RELATIVE TO THE UTILIZATION SERVICES IN 
HOTELS AND SIMILAR LODGING ESTABLISHMENTS, RESTAURANTS 
AND RECREATION CENTERS, AND PURCHASE OF MEDICINES IN ALL 
ESTABLISHMENTS FOR THE EXCLUSIVE USE OR ENJOYMENT OF 
DISABLED PERSONS, INCLUDING FUNERAL AND BURIAL SERVICES 
FOR THE DEATH OF DISABLED PERSONS; 
B) THE 
GRANT OF 
TWENTY PERCENT 
(20%) DISCOUNT ON 
ADMISSION FEES CHARGED BY THEATERS, CINEMA HOUSES AND 
3 


1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
0 
19 
' 
20 
21 
22 
23 
24 
25 
26 
27 
28 
29 
30 
31 
32 
33 
34 
35 
CONCERT HALLS, CIRCUSES, CARNIVALS AND OTHER SIMILAR 
PLACES OF CULTURE, 
LEISURE AND AMUSEMENT, FOR THE 
EXCLUSIVE USE OR ENJOYMENT OF SENIOR CITIZENS; 
C) 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; 
D) FREE MEDICAL AND DENTAL SERVICES, 
DIAGNOSTIC AND 
LABORATORY FEES SUCH AS, BUT NOT LIMITED TO, X-RAYS, 
COMPUTERIZED TOMOGRAPHY SCANS AND BLOOD TESTS, IN ALL 
GOVERNMENT FACILITIES, SUBJECT TO GUIDELINES TO BE ISSUED 
BY THE DEPARTMENT OF HEALTH (DOH), IN COORDINATION WITH 
THE PHILIPPINE HEALTH INSURANCE CORPORATION (PHILHEALTH); 
E) THE GRANT OF TWENTY PERCENT (20%) DISCOUNT ON FARE FOR 
DOMESTIC AIR AND SEA TRAVEL FOR THE EXCLUSIVE USE OR 
ENJOYMENT OF SENIOR CITIZENS; 
F) THE GRANT OF TWENTY PERCENT (20%) DISCOUNT IN PUBLIC 
RAILWAYS, SKYWAYS AND BUS FARE FOR THE EXCLUSIVE USE AND 
ENJOYMENT OF DISABLED PERSONS; 
G) TO THE EXTENT PRACTICABLE AND FEASIBLE, THE CONTINUANCE 
OF 
THE 
SAME 
BENEFITS AND PRIVILEGES GIVEN BY THE 
GOVERNMENT SERVICES INSURANCE SYSTEM (GSIS), SOCIAL 
SECURITY SYSTEM (SSS) AND PAG-IBIG, AS THE CASE MAY BE, AS 
ARE PRESENTLY BEING ENJOYED BY THEM; 
H) DISABLED PERSONS, SUBJECT TO CERTAIN LIMITATIONS, SHALL BE 
TREATED AS DEPENDENTS FOR TAXATION PURPOSES UNDER THE 
NATIONAL 
INTERNAL 
REVENUE 
CODE 
(NIRC). 
AS 
SUCH, 
INDIVIDUAL TAXPAYERS CARING FOR THEM SHALL BE ACCORDED 
4 


1 
THE PRIVILEGES GRANTED BY THE CODE INSOFAR AS HAVING 
2 
DEPENDENTS ARE CONCERNED; 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
? 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
26 
27 
28 
29 
30 
31 
32 
33 
I) TO THE EXTENT POSSIBLE, THE GOVERNMENT MAY GRANT SPECIAL 
DISCOUNTS IN SPECIAL PROGRAMS FOR DISABLED PERSONS ON 
PURCHASE OF BASIC COMMODITIES, SUBJECT TO GUIDELINES TO 
BE ISSUED FOR THE PURPOSE BY THE DEPARTMENT OF TRADE AND 
INDUSTRY (DTI) AND THE DEPARTMENT OF AGRICULTURE (DA); 
AND 
J) 
INDIVIDUALS 
OR 
NONGOVERNMENTAL 
INSTITUTIONS 
I 
ORGANIZATIONS ESTABLISHING OR HAS ESTABLISHED HOMES, 
RESIDENTIAL COMMUN’ITIES OR RETIREMENT VILLAGES SOLELY FOR 
DISABLED PERSONS SHALL BE ACCORDED THE FOLLOWING: 
i. 
REALTY TAX’HOLIDAY FOR THE FIRST FIVE (5) YEARS OF 
OPERATION; AND 
ii. 
PRIORITY IN THE BUILDING AND / OR MAINTENANCE OF 
PROVINCIAL OR MUNICIPAL ROADS LEADING TO THE 
AFORESAID 
HOME, 
RESIDENTIAL 
COMMUNITY 
FOR 
RETIREMENT VILLAGE.” 
IN THE AVAILMENT OF THE PRIVILEGES MENTIONED ABOVE, THE 
DISABLED PERSON SHALL SUBMIT AS PROOF OF HIS I HER ENTITLEMENT 
THERETO ANY OF THE FOLLOWING: 
i .  AN ID ISSUED BY THE CITY OR MUNICIPAL MAYOR OR OF THE 
BARANGAY CAPTAIN OF THE PLACE WHERE THE DISABLED PERSON 
RESIDES; 
ii. THE PASSPORT OF THE DISABLED PERSON CONCERNED; 


1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
; 
12 
’ 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
26 
21 
28 
29 
30 
31 
32 
33 
34 
35 
iii. TRANSPORTATION DISCOUNTED FARE IDENTIFICATION CARD (ID) 
ISSUED BY THE NATIONAL COUNCIL FOR THE WELFARE OF 
DISABLED PERSONS (NCWDP); OR 
iv. SUCH OTHER DOCUMENTS AS WILL ESTABLISH THAT THE 
DISABLED PERSON IS A CITIZEN OF THE REPUBLIC OF THE 
PHILIPPINES. 
THE ESTABLISHMENTS MAY CLAIM THE DISCOUNTS GRANTED UNDER 
(A), (E), AND (F) AS TAX DEDUCTION BASED ON THE NET COST OF THE 
GOODS SOLD OR SERVICES RENDERED: PROVIDED, HOWEVER, THAT THE 
COST OF THE DISCOUNT SHALL BE ALLOWED AS DEDUCTION FROM GROSS 
INCOME FOR THE SAME TAXABLE YEAR THAT THE DISCOUNT IS GRANTED, 
PROVIDED, FUKT“?, 
THAT THE TOTAL AMOUNT OF THE CLAIMED TAX 
DEDUCTION NET OF VALUE ADDED TAX IF APPLICABLE, SHALL BE INCLUDED 
INT THEIR GROSS SALES RECEIPTS FOR TAX PURPOSES AND SHALL BE 
SUBJECT TO PROPER DOCUMENTATION AND TO THE PROVISIONS OF THE 
NATIONAL INTERNAL REVENUE CODE (NIRC), AS AMENDED. 
SECTION.2. If any of the provisions of this Act is declared invalid by a 
competent court, the remainder of this Act or any provisions not affected thereby 
shall remain in force and effect. 
SECTION, 3. All laws, decrees, ordinances, rules and regulations, executive 
orders (EO’S), administrative orders (AO’s), and such other presidential issuances 
deemed inconsistent with the provisions of this Act are hereby repealed, amended 
or otherwise modified accordingly. 
SECTION. 4. This Act shall take effect 
fifteen (15) days following its 
complete publication in the Official Gazette or in at least two (2) newspapers of 
general circulation, whichever comes first. 
Approved, 
e 
6