Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

SIXTEENTH CONGRESS
Second Regular Session

5759

HOUSE BILL NO.

Introduced by Rep. Alfredo D. Vargas III

EXPLANATORY NOTE

Throughout the history of the Philippines, our Persons with Disabilities (PWDs) have actively
participated and have contributed immensely in building a strong Filipino nation.

Apolinario Mabini, the “Sublime Paralytic’, lost the use of both his legs to polio shortly before the
Philippine Revolution of 1896. However, Mabini performed all of his revolutionary and
governmental activities with efficiency and skill. He is known in history as the brains of the
revolution.

Arturo Borjal, who moved with leg braces and crutches, was a lawyer, and a journalist for both
print and television, He was one of the founders of Philippine Daily Inquirer; Borjal naturally
became an advocate of issues about the rights and welfare of PWDs. He once represented the
PWD sector in the House of Representatives.

Commission on Elections Commissioner Grace Padaca, a polio survivor, served as the Governor of
Isabela and a recipient of the prestigious Ramon Magsaysay Award for Government Service. At
present, she continues to advance reforms on governance and electoral processes.

While our country has become home to an empowered PWD sector, more needs to be done.

This legislative measure seeks to amend Republic Act 7277, otherwise known as the “Magna
Carta for Persons with Disabilites” by expanding the benefits and privileges of PWDs.

The bill entitles our PWDs to exemption from value-added taxes. Furthermore, it also grants
P25,000 tax exemption to families with PWD dependents.

To achieve a more inclusive Filipino society and to further empower our PWD sector, this bill us
earnestly sought,

ALPREDO D. VAHGAS III


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

16" Congress
2n¢ Regular Session

59

HOUSE BILL NO. __

INTRODUCED BY REPRESENTATIVE ALFREDO D. VARGAS III

AN ACT
EXPANDING THE BENEFITS AND PRIVILEGES OF PERSONS WITH DISABILITIES,
AMENDING SECTIONS 32 AND 33 OF REPUBLIC ACT 7277, AS AMENDED, OTHERWISE
KNOWN AS THE “MAGNA CARTA FOR PERSONS WITH DISABILITIES” AND FOR OTHER
PURPOSES

Be it enacted by the Senate and the House of Representatives of the Philippines in
Congress assembled:

SECTION 1, Section 32 of Republic Act No, 7277, as amended, otherwise known as
the Magna Carta for Persons with Disabilities, is hereby amended by inserting the following
provision after Subsection (g) to read as follows:

“Sec. 32, Persons with disability shall be entitled to the following:

“(a)XXX.

"(b). XXX.

"(C).XXX,

"(@)XXX.

“(@)XXX.

"(OXXX.

"(G)XXX.

(h). EXEMPTION FROM THE TWELVE PERCENT (12%) VALUE ADDED TAX (VAT),

IF APPLICABLE, ON THE SALE OF THE FOLLOWING GOODS AND SERVICES AS.
STATED ABOVE.”


SECTION 2. Section 33 of Republic Act No. 7277, as amended is hereby further
amended by inserting the following provision after Subsection (a) to read as follows:

“Sec. 33 Incentives. - Those caring for and living with a person with disability shall
be granted the following incentives:

*"(a).XXX.

(b). A BENEFACTOR OF A PERSON WITH DISABILITY, WHETHER MARRIED OR
SINGLE, IS ENTITLED TO AN ADDITIONAL EXEMPTION OF TWENTY-FIVE
THOUSAND PESOS (P25,000.00) PER QUALIFIED DEPENDENT, NOT EXCEEDING
FOUR (4).”

SECTION 3, Implementing Rules and Regulations. - The Department of Social
Welfare and Development, the National Council for the Welfare of Disabled Persons, and
the Bureau of Internal Revenue within thirty (30) days from the effectivity of this Act, issue
the necessary rules and regulations for the implementation of this Act.

SECTION 4. SEPARABILITY CLAUSE. ~ | any provision of this Act is subsequently
declared invalid or unconstitutional, other provisions hereof which are not affected thereby
shall remain in full force and effect.

SECTION 5, Repealing Clause. - All laws, decrees, orders, rules and regulations, and
other issuances, or parts thereof, inconsistent with the provisions of this Act are hereby
repealed or modified accordingly.

SECTION 6. Effectivity Clause. - This Act shall take fifteen (15) days after its
publication in the Official Gazette or in a newspaper of general circulation.

Approved,