. -  
EXPLANATORY NOT 
While the Magna Carta for Disabled Persons provides for the basic rights of 
persons with disabilities, the need to expand their privileges to cover the same 
incentives enjoyed by senior citizens must be addressed. The proposed amendments 
refer to the granting to persons with disabilities the same purchase discounts from 
commercial establishments, exemption from the payment of individual income taxes and 
other such benefits granted to senior citizens. This move seeks to further concretize 
government efforts to make government aqd commercial products and services 
available to persons with disabilities. The amendments provide specific guidelines that 
the government and commercial establishments may utilize in further extending their 
services to persons with disabilities. 
Passage of this bill is earnestly recommended. 
J 
ClTO ESTRADA 
Senator 


Introduced by Sen. Jinggoy Ej rcito Estrada 
AN ACT 
AMENDING R 
UBLlC ACT NUMBE 7277, OTHERWISE KNOWN AS THE 
A FOR DISABLED PERSON 
PRIVILEGES AND INCENTIVES TO DISABLED 
ENJQYED BY SENIOR CITIZENS, AN 
RANTING ADDITIONAL 
IMILAR TO THOSE 
HER PURPOSES 
Be if enacted by the Senate and House of Represenfatives of the Philippines in 
Congress assembled: 
SECTION I. 
Republic Act No. 7277 is hereby amended by inserting a new 
chapter, Chapter 8-Additional Privileges and Incentives, to read as follows: 
CHAPTER 8 
ADDITIONAL PRlVl LEGES AND I NC ENTlVE S 
SEC. 32 PERSONS WITH DISABILITY SHALL BE ENTITLED TO THE 
FOLLOWING: 
(a) 
THE GRANT OF TWENTY PERCENT (20%) DISCOUNT FROM ALL 
ESTABLISHMENTS RELATIVE TO 
THE 
PATRONIZATION AND 
UTILIZATION 
OF 
ALL 
COMMERCIAL 
ESTABLISHMENTS 
TRANSPORTATION SERVICES; HOTELS AND SIMILAR LODGING 
ESTABLISHMENTS; 
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 MEDICINE AND TWENTY (20%) 


PERCENT FOR GE ERIC 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; 
EXEMPTION FROM THE PAYMENT OF INDIVIDUAL INCOME TAXES: 
PROVIDED THAT THE1 
ANNUAL TAXABLE INCOME DOES NOT 
EXCEED THE POVERTY LEVEL AS DETERMINED BY THE NATIONAL 
ECONOMIC DEVELOPMENT AUTHORITY (NEDA) FOR THAT YEAR; 
FULL MEDICAL AND 
DENTAL SERVICES 
IN GOVERNMENT 
ESTABLISHMENTS ANYWHERE IN THE COUNTRY SUBJECT TO THE 
GUIDELINES TO BE ISSUED BY THE DEPARTMENT OF HEALTH. 
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 
SEC. 33 INCENTIVES - THOSE CARING FOR AND LIVING WITH THE 
PERSONS WITH DISABILITY SHALL BE GRANTED THE FOLLOWING 
INCENTIVES: 
PERSONS WITH DISABILITY SHALL BE TREATED AS DEPENDANTS 
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 
INDIVIDUALS 
0 
NON-GOVERNMENT~L 
IN STlTUTlO NS 
E STAB L I S H I N G 
0 R 
RETIREMENT VILLAGE 
SOLELY FOR THE 
PERSON WITH 
DISABILITY SHALL BE ACCORDED THE FOLLOWING: 
H 0 ME S , 
RE S I D E NTIAL 
C 0 M M U N IT f E S 
(i) 
REALTY T 
OPERATION; AND 
HOLIDAY FOR THE FIRST FIVE (5) YEARS OF 


(ii) 
PRIORlTV IN TH 
G ~~~/~~ 
~ A I ~ T ~ ~ A N C E  
OF 
PROVINCIAL OR M U N I ~ I ~ A L  
R O A ~ ~  
LEADING TO THE HOME, 
RESIDENTIAL, C O M M U ~ I ~  
OR R€TIREME~T 
VILLAGE 
SEC. 34. VIOLATION OF ANY PROVISI N OF THIS CHAPTER 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 
AND 
ESTABLISHMENTS, 
ARE 
MANDATED 
TO 
FORMULATE THE 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 
“The Magna Carta for Persons With Disability”, and all references on the said law to 
“disabled persons” shall likewise be amended to read as “PERSONS WITH 
DISABILITY”. 
SECTION 3. This Act shall take effect fifteen (1 5) days after its publication in any 
two (2) newspapers of general circulation. 
Approved,