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SIXTEENTH CONGRESS OF THE REPUBLIC ) 
O)It.;r {If tilt' ~fTrt"t.:!T~ 
OF THE PHILIPPINES 
) 
Third Regular Session 
) 
°15 
AUG -5 All :12 
SENATI;,. 
S. No.~lS90 
ItE(,EIVED IW;-V~ 
(In substitution of H. No.1 039, taking into consideration S.B. No. 2483, 2713 and 2730) 
Prepared by the Committees on Ways and Means, and Social Justice, Welfare and Rural 
Development with Senators Recto, Aquino IV, Legarda, Angara and Binay 
as authors thereof 
AN ACT 
EXPANDING THE BENEFITS AND PRIVILEGES OF PERSONS WITH 
DISABILITY (PWD), AMENDING FOR THIS PURPOSE SECTION 32 
OF REPUBLIC ACT 7277, OTHERWISE KNOWN AS THE "MAGNA 
CARTA FOR PERSONS WITH DISABILITY," AS AMENDED, AND 
SECTION 35 (8) OF REPUBLIC ACT 8424, OTHERWISE KNOWN AS 
THE "NATIONAL INTERNAL REVENUE CODE OF 1997," AS 
AMENDED 
Be it enacted by the Senate and the House of Representatives of the Philippines in 
Congress assembled: 
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SECTION 1. Section 32 of Republic Act No. 7277, otherwise known as the "Magna 
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Carta for Persons with Disability," as amended, is hereby further amended to read as 
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follows: 
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"SEC. 32. Persons with disability shall be entitled to: 
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"(a) At least twenty percent (20%) discount AND EXEMPTION FROM THE 
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VALUE-ADDED TAX (VAT), IF APPLICABLE, ON THE SALE OF GOODS 
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AND SERVICES [from all establishments,] FOR THE EXCLUSIVE USE AND 
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ENJOYMENT OR AVAILMENT OF THE PWD, SUCH AS: 
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(1) ON THE FEES AND CHARGES relative to the utilization of all 
. 
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Services in hotels and similar lodging establishments; restaurants 
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and recreation centers [for the exclusive use or enjoyment of 
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persons with disability]; 
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(2) [(b) A minimum of twenty percent (20%) discount on] ON 
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admission fees charged by [the] theaters, cinema houses, concert 
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halls, circuses, carnivals and other similar places of culture, leisure 
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and amusement [for the exclusive use or enjoyment of persons 
with disability]; 
(3) ["(c) At least twenty percent (20%) discount for] ON the purchase 
of medicines in all drugstores [for the exclusive use or enjoyment 
of persons with disability]; 
(4) ["(d) At least twenty percent (20%) discount on] ON medical and 
dental services including diagnostic and laboratory fees such as, 
but not limited to x-rays, computerized tomography scans and 
blood tests, AND PROFESSIONAL FEES OF ATTENDING 
DOCTORS in all government facilities, subject to guidelines to be 
issued by the Department of Health (DOH), in coordination with the 
Philippine Health Insurance Corporation (PHILHEAL TH); 
(5) ["(e) At least twenty percent (20%) discount on] ON medical and 
dental services including diagnostic and laboratory fees, and 
professional fees of attending doctors in all private hospitals and 
medical facilities, in accordance with the rules and regulations to 
be issued by the DOH, in coordination with the PHILHEAL TH; 
(6) ["(f) At least twenty percent (20%) discount on] ON fare for 
domestic air and sea travel [for the exclusive use or enjoyment of 
persons with disability]; 
(7) ON ACTUAL FARE FOR LAND TRANSPORTATION TRAVEL 
SUCH AS, BUT NOT LIMITED TO, PUBLIC UTILITY BUSES OR 
JEEPNEYS (PUB/PUJ), TAXIS, ASIAN UTILITY VEHICLES 
(AUV), 
SHUTTLE 
SERVICES 
AND 
PUBLIC 
RAILWAYS, 
INCLUDING LIGHT RAIL TRANSIT (LRT), MASS RAIL TRANSIT 
(MRT) AND PHILIPPINE NATIONAL RAILWAYS (PNR) ["(g) At 
least twenty percent (20%) discount in public railways, skyways 
and bus fare for the exclusive· use and enjoyment of persons with 
disability;]. 
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"(8[h]) Educational assistance to persons with disability, for them to pursue 
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primary, secondary, tertiary, post tertiary, as well as vocational or technical 
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education, in both public and private schools, through, the provision of 
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scholarships, grants, financial aids, subsidies and other incentives to qualified 
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persons with disability, including support for books, learning materials, and 
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uniform allowance to the extent feasible: Provided, That persons with 
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disability shall meet minimum admission requirements; 
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"(e[i]) To the extent practicable and feasible, the continuance of the same 
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benefits and privileges given by the Government Service Insurance System 
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(GSIS), Social Security System (SSS), and PAG-IBIG, as the case may be, 
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as are enjoyed by those in actual service; 
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"(Om) To the extent possible, the government may grant special discounts in 
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special programs for persons with disability on 
purchase of basic 
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commodities, subject to guidelines to be issued for the purpose by the 
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Department of Trade and Industry (DTI) and the Department of Agriculture 
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(DA); and 
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"(E[k]) Provision of express lanes for persons with disability in all commercial 
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and government establishments; in the absence thereof, priority shall be 
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given to them. 
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"The abovementioned privileges are available only to persons with disability 
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who are Filipino citizens upon submission of any of the following as proof of 
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his/her entitlement thereto: 
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"(I) An identification card issued by the city or municipal mayor or the 
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barangay captain of the place where the person with disability resides; 
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"(II) The passport of the persons with disability concerned; or 
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"(III) Transportation discount fare Identification Card (10) issued by the 
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National Council for the Welfare of Disabled Persons (NCWDP). 
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"The privileges may not be claimed if the person with disability claims a 
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higher discount as may be granted by the commercial establishment and/or 
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under other existing laws or in combination with other discount program/so 
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"The establishments may claim the discounts granted in sub-section (a) 
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PARAGRAPHS (1), (2), (3), (5), (6), AND (7) [(b), (c), (e), (f) and (g)] as tax 
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deductions based on the net cost of the goods sold or services rendered: 
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Provided, however, That the cost of the discount shall be allowed as 
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deduction from gross income for the same taxable year that the discount is 
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granted: Provided, further, That the total amount of the claimed tax deduction 
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net of value-added tax if applicable, shall be included in their gross sales 
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receipts for tax purposes and shall he subject to proper documentation and to 
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the provisions of the National Internal Revenue Code (NIRC), as amended." 
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SEC. 2. Section 35 (8) of Republic Act No. 8424, otherwise known as the "National 
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Internal Revenue Code of 1997," as amended, is hereby further amended to read as 
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follows: 
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"SEC. 35. Allowance of Personal Exemption for Individual Taxpayer. -
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"(A) x x x 
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"(8) Additional Exemption for Dependents. - There shall be allowed an 
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additional exemption of Twenty-five thousand pesos (25,000) for each 
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dependent not exceeding four (4). 
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"The additional exemption for dependents shall be claimed by only one of the 
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spouses in the case of married individuals. 
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"In the case of legally separated spouses, additional exemptions may be 
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claimed only by the spouse who has custody of the child or children: 
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Provided, That the total amount of additional exemptions that may be claimed 
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by both shall not exceed the maximum additional exemptions herein allowed. 
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"For purposes of this Subsection, a "dependent" means a legitimate, 
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illegitimate or legally adopted child chiefly dependent upon and living with the 
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, , 
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taxpayer if such dependent is not more than twenty-one (21) years of age, 
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unmarried and not gainfully employed [or if such dependent, regardless of 
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age, is incapable of self-support because of mental or physical defect]. 
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PROVIDED, THAT PERSONS WITH DISABILITY (PWD), AS DEFINED IN 
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RA NO. 7277, OTHERWISE KNOWN AS THE "MAGNA CARTA FOR 
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PERSONS WITH DISABILITY," AS AMENDED, REGARDLESS OF AGE, 
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WHO ARE NOT GAINFULLY EMPLOYED AND CHIEFLY DEPENDENT 
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UPON AND LIVING WITH THE TAXPAYER SHALL LIKEWISE BE 
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TREATED AS DEPENDENT. 
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"xxx." 
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SEC. 3. Implementing Rules and Regulations. - The Department of Social Welfare 
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and Development (DSWD), Department of Health (DOH), Department of Finance (DOF), 
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and the National Council on Disability Affairs (NCDA), in consultation with the concerned 
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Senate and House committees, and other agencies, organizations and establishments, 
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shall promUlgate the necessary rules and regulations for the effective implementation of the 
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provisions of this Act. Provided, That the failure of the concerned agencies to promulgate 
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the said rules and regulations shall not prevent the implementation of this Act upon its 
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effectivity. 
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SEC. 4. Separability Clause. -
If any provision of this Act is declared invalid or 
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unconstitutional, other provisions hereof which are not affected thereby shall remain in full 
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force and effect. 
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SEC. 5. Repealing Clause. -
All laws, orders, decrees, rules and regulations, and 
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other parts thereof inconsistent with the provisions of this Act are hereby repealed, 
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amended or modified accordingly. 
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SEC. 6. Effectivity. - This Act shall take effect fifteen (15) days after its publication 
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in at least two (2) newspapers of general circulation. 
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Approved, 
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