THIRTEENTH CONGRESS OF THE REPUBLIC 
Third Regular Session 
OF THE PHILIPPINES 
SENATE 
S.No. 
(In substitution of S. Nos. 34, 675, 906, 1124, 1376, 1536, and 1982 
taking into consideration House Bill 1214) 
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Prepared by the Committees on Social Justice, Welfare and Rural 
Development with Senators Flavier, Angara, Villar, Estrada (J.), Pimentel, 
Recto, Magsaysay and Osmefia as authors thereof 
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AN ACT 
GRANTING OTHER PRIVILEGES AND INCENTIVES TO PERSONS WITH 
DISABILITY AND GRANTING THEM THE RIGHT TO LIVE FREE FROM 
FOR THE PURPOSE REPUBLIC ACT NO. 7277, OTHERWISE KNOWN AS 
THE “MAGNA CARTA FOR DISABLED PERSONS AND FOR OTHER 
PURPOSES” 
VERBAL AND NON-VERBAL RIDICULE AND VILIFICATION, AMENDING 
Be it enacted by the Senate and the 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, 
othewise known as the “Magna Carta for Disabled Persons”, with new Sections 
32 and 33, to read as follows: 
“CHAPTER 8- OTHER PRIVILEGES AND INCENTIVES 
SEC. 32. PERSONS WITH DISABILITY SHALL BE ENTITLED TO 
THE FOLLOWING: 
(A) AT LEAST TWENTY PERCENT (20%) DISCOUNT FROM ALL 
ESTABLISHMENTS RELATIVE TO THE UTILIZATION OF ALL 
SERVICES 
IN 
HOTELS 
AND 
SIMILAR 
LODGING 
ESTABLISHMENTS; RESTAURANTS AND RECREATION 
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PERSONS WITH DISABILITY; 
CENTERS FOR THE EXCLUSIVE USE OR ENJOYMENT OF 


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(8)A MINIMUM OF NVENTY PERCENT (20%) DISCOUNT ON 
ADMISSION FEES CHARGED BY THEATERS, CINEMA 
HOUSES, CONCERT HALLS, CIRCUSES, CARNIVALS AND 
OTHER SIMILAR PLACES OF CULTURE, LEISURE AND 
AMUSEMENT FOR THE EXCLUSIVE USE OR ENJOYMENT 
OF PERSONS WITH DISABILITY; 
(C)AT LEAST TWENTY PERCENT (20%) DISCOUNT FOR THE 
PURCHASE OF MEDICINES IN ALL DRUGSTORES FOR THE 
EXCLUSIVE USE OR ENJOYMENT OF PERSONS WITH 
DISABILITY; 
(0) 
EXEMPTION FROM PAYMENT OF INDIVIDUAL INCOME 
TAXES; PROVIDED, THAT THEIR ANNUAL TAXABLE 
INCOME DOES NOT EXCEED THE POVERTY LEVEL AS 
DETERMINED 
BY 
THE 
NATIONAL 
ECONOMIC 
DEVELOPMENT AUTHORITY (NEDA) FOR THAT YEAR; 
(€)AT 
LEAST TWENTY PERCENT (20%) DISCOUNT ON 
MEDICAL 
AND 
DENTAL 
SERVICES 
INCLUDING 
DIAGNOSTIC AND LABORATORY FEES SUCH AS, BUT NOT 
LIMITED TO, X-RAYS, COMPUTERIZED TOMOGRAPHY 
SCANS AND BLOOD TESTS, IN ALL GOVERNMENT 
FACILITES, SUBJECT TO GUIDELINES TO BE ISSUED BY 
THE DEPARTMENT OF HEALTH (DOH) IN COORDINATION 
WITH 
THE 
PHILIPPINE 
HEALTH 
INSURANCE 
CORPORATION (PHILHEALTH); 
(F) AT LEAST TWENTY PERCENT (20%) DISCOUNT ON 
MEDICAL 
AND 
DENTAL 
SERVICES 
INCLUDING 
DIAGNOSTIC 
AND 
LABORATORY 
FEES, 
AND 
PROFESSIONAL FEES OF ATTENDING DOCTORS IN ALL 


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PRIVATE HOSPITALS AND MEDICAL FACILITIES, 
IN 
ACCORDANCE WITH THE RULES AND REGULATIONS TO 
BE ISSUED BY THE DOH, IN COORDINATION WITH THE 
PHILHEALTH; 
@)AT LEAST TWENTY PERCENT (20%) DISCOUNT ON FARE 
FOR DOMESTIC AIR AND SEA TRAVEL FOR THE 
EXCLUSIVE USE OR ENJOYMENT OF PERSONS WITH 
DISABILITY; 
(H)AT LEAST TWENTY PERCENT (20%) DISCOUNT IN PUBLIC 
RAILWAYS, 
SKYWAYS 
AND 
BUS 
FARE 
FOR THE 
EXCLUSIVE USE AND ENJOYMENT OF PERSONS WITH 
DISABILITY; 
U,J EDUCATIONAL 
ASSISTANCE 
TO 
PERSONS 
WITH 
DISABILITY, 
FOR 
THEM 
TO 
PURSUE 
PRIMARY, 
SECONDARY, TERTIARY, POST TERTIARY, AS WELL AS 
VOCATIONAL OR TECHNICAL EDUCATION, IN BOTH 
PUBLIC AND 
PRIVATE 
SCHOOLS, 
THROUGH 
THE 
PROVISION OF SCHOLARSHIPS, GRANTS, FINANCIAL 
AIDS, SUBSIDIES AND OTHER INCENTIVES TO QUALIFIED 
PERSONS WITH DISABILITY, INCLUDING SUPPORT FOR 
BOOKS, 
LEARNING 
MATERIALS, 
AND 
UNIFORM 
ALLOWANCE TO THE EXTENT FEASIBLE: PROVIDED, THAT 
PERSONS WITH DISABILITY SHALL MEET MINIMUM 
ADMISSION REQUIREMENTS; 
(./)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 


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PAG-IBIG, AS THE CASE MAY BE, AS ARE ENJOYED BY 
THOSE IN ACTUAL SERVICE; 
(K)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 
FORHEPURPOSEBYTHEDEPARTMENTOFTRADEAND 
INDUSTRY 
(DTI) 
AND 
THE 
DEPARTMENT 
OF 
AGRICULTURE (DA); AND 
(L)PROVlSlON OF EXPRESS LANES FOR PERSONS WITH 
DISABILITY IN ALL COMMERCIAL AND GOVERNMENT 
ESTABLISHMENTS IN THE ABSENCE THEREOF, PRIORITY 
SHALL BE GIVEN TO THEM. 
THE ABOVEMENTIONED PRIVILEGES ARE AVAILABLE ONLY 
TO PERSONS WITH DISABILITY WHO ARE FILIPINO CITIZENS UPON 
SUBMISSION AS PROOF OF HlSlHER 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 PERSON WITH DISABILITY 
RESIDES; 
(11) 
THE PASSPORT OF THE DISABLED PERSON 
CONCERNED; OR 
(111) 
TRANSPORTATION 
DISCOUNTED 
FARE 
IDENTIFICATION CARD (ID) ISSUED BY THE 
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 HIGHER DISCOUNT AS MAY BE 
GRANTED BY THE COMMERCIAL ESTABLISHMENT AND/OR UNDER 
OTHER EXISTING LAWS OR IN COMBINATION WITH OTHER 
DISCOUNT PROGRAMIS. 
THE 
ESTABLISHMENTS MAY CLAIM THE 
DISCOUNTS 
GRANTED (A), (B), (C), (E), (F) AND (G) 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, PROVlDED FURTHER, THAT THE TOTAL AMOUNT OF 
THE CLAIMED TAX DEDUCTION NET OF VALUE ADDED TAX IF 
APPLICABLE, SHALL BE INCLUDED IN 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.” 
”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, AS AMENDED, AND AS SUCH, 
INDIVIDUAL TAXPAYERS CARING FOR THEM SHALL BE 
ACCORDED THE PRIVILEGES GRANTED BY THE CODE 
INSOFAR AS HAVING DEPENDENTS ARE CONCERNED; 
AND 


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UTTERANCE OF SLANDEROUS AND ABUSIVE STATEMENTS 
AGAINST A PERSON; B) AN ACTIVITY IN PUBLIC WHICH 
INCITES HATRED TOWARDS, SERIOUS CONTEMPT FOR, OR 
SEVERE RIDICULE OF PERSON WITH DISABILITY.” 
”SEC. 42. ANY INDIVIDUAL GROUP OR COMMUNITY IS 
HEREBY PROHIBITED FROM VILIFYING ANY DISABLED 
PERSON WHICH COULD RESULT INTO DEGRATJON OF SELF- 
RESPECT AND MORAL OF THE LATTER.” 
Sec. 3. Section 46 of Republic Act No. 7277 is hereby amended to read as 
f 0 I Io w s ; 
“SECTION 46. 
Penal Clause. - a) Any person who violates 
any provision of this Act shall suffer the following penalties: 
1) 
for the first violation, a fine of not less than Fifty 
thousand pesos (P50,OOO.OO) but not exceeding One hundred 
thousand pesos (PlO0,OOO.OO) or imprisonment of not less than six 
(6) months but not more than two (2) years, or both at the discretion 
of the court; and 
2) 
for any subsequent violation, a fine of not less than 
One hundred thousand pesos (PlOO,OOO.OO) but not exceeding Two 
hundred thousand pesos (P200,OOO.OO) or imprisonment for not 
less than two (2) years but not more than six (6) years, or both at 
the discretion of the court. 
b) 
Any person who abuses the privileges granted herein shall 
be punished with imprisonment of not less than six (6) months or a fine of 
not less than Five thousand pesos (PS,OOO.OO), but not more than Fifty 
thousand pesos (P50,000.00), or both, at the discretion of the court. 
c) 
If the violator is a corporation, organization or any similar 
entity, the officials thereof directly involved shall be liable therefor. 


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If the violator is an alien or a foreigner, he shall be deported 
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immediafefy after service of sentence without further deportation 
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proceedings. 
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UPON FILING AN APPROPRIATE COMPLAINT, AND AFTER DUE 
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NOTICE AND HEARING, THE PROPER AUTHORITIES MAY ALSO 
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CAUSE THE CANCELLATION OR REVOCATION OF THE BUSINESS 
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PERMIT, PERMIT TO OPERATE, FRANCHISE AND OTHER SIMILAR 
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PRIVILEGES GRANTED TO ANY BUSINESS ENTITY THAT FAILS TO 
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ABIDE BY THE PROVISIONS OF THIS ACT.” 
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Sec. 4. The title of Republic Act No. 7277 is hereby amended to read as 
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the ”Magna Carta for Persons with Disability”, and all references on the said law 
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to “disabled persons” shall likewise be amended to read as “persons with 
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disability” 
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Sec. 5. The Department of Social Welfare and Development, the National 
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Council for the Welfare of Disabled Persons, and the Bureau of Internal Revenue 
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in consultation with the concerned Senate and House committees and other 
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agencies, organizations, establishments shall formulate an implementing rules 
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and regulations pertinent to the provisions of this Act within six (6) months after 
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the effectivity of this Act. 
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d) 
Sec. 6. This Act shall take effect fifteen (15) days after its publication in 
any two newspapers of general circulation. 
Approved,