r 
L 
THIRTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
*
-
 
I 
INTRODUCED BY HON. MANUEL B. VILLAR JR. 
EXPLANATORY NOTE 
This bill seeks to grant persons with disabilities the same privileges enjoyed by senior 
citizens. 
Persons with disabilities comprise one of the most neglected sectors of our community. 
The passage of Republic Act No. 7277, otherwise known as the Magna Carta for Disabled 
Persons, is a welcome relief to this group. They now enjoy certain rights and privileges. They 
appreciated the concern of the government for their welfare. But it would be more gratifgng if 
the government could extend more benefits to this group of people who most need its assistance. 
Persons with disabilities arc as vulnerable as the senior citizens. They should be given the 
same privileges enjoyed by senior citizens. Not only would this surely boost their morale but this 
would make them feel that they are valued members of the society and not a burden to their 
families. 
This bill is also in line with the Constitutional mandate for the establishment of an agency 
to work out programs for the integration of persons of disabilities into the mainstream of society. 
Its approval is highly recommended. 


i 
THIRTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
SENATE 
S. No. 
C”’ l d  
INTRODUCED BY HON. MANUEL B. VELAR JR. 
AN ACT GRANTING OTHER PRIVILEGES AND INCENTIVES TO PERSONS WITH 
DISABILITY, AMENDING FOR THE PURPOSE, THE “MAGNA CARTA FOR 
DISABLED PERSONS” 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. A new chapter, to be denominated as Chapter 8 - Other Privileges and 
Incentives is hereby added to Title Two of Republic Act No. 7277 otherwise known as the 
“Magna Carta for Disabled Persons” and the remaining chapters and sections shall be 
renumbered accordingly to read as follows: 
CHAPTER 8 
OTHER PRIVILEGES AND INCENTIVES 
SEC. 32. PERSONS WITH DISABILITY SHALL BE ENTITLED THE FOLLOWING: 
(a) 
THE GRANT OF TWENTY PERCENT (20%) DISCOUNT FROM ALL 
ESTABLISHMENTS RELATIVE TO PATRONIZATION AND UTILIZATION OF ALL 
COMMERCIAL ESTABLISHMENTS IN TRANSPORTATION SERVICES; HOTELRY, 
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 MEDICINES AND 
TWENTY PERCENT (20%) FOR GENERIC 
MEDICINES ANYWHERE IN THE COUNTRY: PRUWDED, THAT THE BUREAU OF 


INTERNAL REVENUE SHALL GIVE TO THESE PRIVATE ESTABLISHMENTS TAX 
CREDITS EQUIVALENTS TO THE COST OF DISCOUNT; 
(b) 
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; 
(4 
FULL MEDICAL AND DENTAL SERVICES IN GOVERNMENT 
ESTABLISHMENT ANYWHERE IN THE COUNTRY, SUBJECT TO GUIDELINES TO 
BE ISSUED BY THE DEPARTMENT OF HEALTH; 
(d) 
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 BY THEM. 
SEC. 33. INCENTIVES. - THOSE CARING FOR AND LIVING WITH THE PERSONS 
WITH DISABILITY SHALL BE GRANTED THE FOLLOWING INCENTIVES: 
(a) 
PERSONS WITH DISABILITY SHALL BE TREATED AS DEPENDENTS 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 
(b) 
INDIVIDUALS 
OR 
NONGOVERNMENTAL 
INSTITUTIONS 
ESTABLISHING HOMES, RESIDENTIAL COMMUNITIES OR RETIREMENT 
VILLAGES SOLELY FOR THE PERSON WITH DISABILITY SHALL BE 
ACCORDED THE FOLLOWING: 
(4 
(0 
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 OR RETIREMENT VILLAGE. 
SEC. 34. 
VIOLATION OF ANY PROVISION OF THIS CHAPTER BY ANY 
ESTABLISHMENT SHALL BE GROUND FOR THE REVOCATION OF ITS LICENSE 
TO OPERATE, ASIDE FROM THE 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. 
SEC. 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.’ 
SEC. 3. 
newspapers of general circulation. 
This Act shall take effect fifteen (15) days after its publication in any two (2) 
Approved,