SIXTEENTH CONGRESS OF THE REPUBLIC 
) 
OF THE PHILIPPINES 
) 
Second Regular Session 
) 
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I L· U 
SENATE 
S.B. No. 
2730 
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-------------------------------------------------------
Introduced by: Senator Paolo Benigno "Bam" A. Aquino IV 
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 
EXPLANATORY NOTE 
Filipino Persons with Disabilities (PWDs) have been actively participating in shaping our 
history and contributing to the advancement of good governance. 
We go back to as early as the 1896 Spanish Revolution era, where Apolinario Mabini, a 
sublime paralytic, wrote subversive manifestos against Spain and became the brains of the 
revolution'. Moreover, he eventually drafted the framework of the revolutionary government 
in 1899. 
In recent history, Art Borjal, who moved with leg braces and crutches, was a popular 
columnist and worked for the rights of the PWDs in the early 1990s2, while polio-survivor Grace 
Padaca, a former Isabela governor and Ramon Magsaysay awardee, is a staunch advocate of 
governance and election reforms todal. 
Furthermore, the National Federation of Cooperatives of Persons with Disability 
(NFCPWD) has worked with the Department of Education (DepEd) in producing public school 
chairs". The organization has generated P80 million in the past twelve years for workers and 
staff with disabilities5• 
Still, our country's challenge is to be truly inclusive to serve the needs of the 
marginalized, particularly the PWD sector. PWDs have found it difficult to gain employment 
and earn income for themselves and for their families. Families with PWDs have also had to 
worry about their daily expenses for medicine and rehabilitation. 
Hence, the PWDs Tax Exemption Act of 2015 seeks to give reprieve to the plight of our 
PWDs and their families and be able to support them in their daily challenges. 
1 Apolinario Mabini. National Council on Disability Affairs. Accessed via httpJlwll!'w'--n_c::Q~,gQy,(:1j1Jf~<!luJ:~g::fil!giQQ:Q~QL~QQlin<!rl()-!YIat:lln[f last 
17 March 2015. 
2 Art Borjal. National Council on Disability Affairs. Accessed via hHp_:LL~'!"'_lI{cD~<!~()y~~bLf~<!tl,!r~(HiU[Ji!lg-pwglar~l,lrQ-~-!:1orja!/ last 17 March 
20'S. 
3 GMA News. 2 October 2012. "Former Isabel a Governor Padaca Appointed Comelec Commissioner." Accessed via 
hmdLWWW~B!!!~n~W'!9rk.<:orn/!l~wsbtgry!p!?4!?Vnews/!!9tj(;mjfQrm~r.:-J?~b~19-governor-p~d<!c'!~app.Q!n1.~<:I_=f~I!l_~~c:_=_c:Q.!!IfllJ~!0n~! last 17 
March 2015. 
4 National Federation of Cooperatives of Persons With Disability. Accessed via 'n~!rl"jLw~W&tlf"!1.Qm/pr9gramm~slpy~I!~0'?<:I~fqr_-p~~~Qn~-wJ~~: 
di$abil[ti~~-=-36147?php last 17 March 2015. 
S National Federation of Cooperatives of Persons with Disability. Accessed via !:!!~l?~JL1~_~p'!'!'QfQr!::Hn.y.'Qr~p[~~~::t;:Q!Tllf:()~4/9~/26/fQlJng~~19n­
f()r:t~~.$.!t"1ltl.IE!_g:pl?r~orl~ __ !nc:f last 17 March 2015. 


This measure proposes for families with PWD dependents to have a yearly uniform 
P25,OOO tax exemption, in addition to the regular personal deductions, in order to augment 
their expenses - wheelchairs, hearing aids, nurses and caregivers, and learning disability tutors, 
among others. In addition, the act seeks to exempt PWDs from value add taxes (VAT). 
Such accommodation for our PWD sector is part of our larger reform efforts in pushing 
for a society that is inclusive for the poor and most vulnerable sectors. It is one of our courses 
in our journey towards achieving a fully abled nation. 
In view of the foregoing, the approval ofthis bill is earnestly sought. 
Senator paOIPs::;,,~ t~~no IV 


SIXTEENTH CONGRESS OF THE REPUBLIC 
OF THE PHILIPPINES 
Second Regular Session 
SENATE 
S.B. No. 
2730 
Introduced by: Senator Paolo Benigno "Bam" A. Aquino IV 
~~!\.·i;.; 1',' 
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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: 
I 
SECTION 1. Section 32 of Republic Act No. 7277, as amended, otherwise known as the 
2 
Magna Carta for Persons with Disabilities, is hereby amended by inserting the following 
3 
provisions after Subsection (g) to read as follows: 
4 
"Sec. 32. Persons with disability shall be entitled to the following: 
5 
Uta) xxx. 
6 
U(b) xxx. 
7 
U(c) xxx. 
8 
"(d) xxx. 
9 
"(e) xxx. 
10 
U(f) xxx. 
II 
U(g) xxx. 
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(h) EXEMPTION FROM THE TWELVE PERCENT (12%) VALUE-ADDED TAX (VAT), IF 
13 
APPLICABLE, ON THE SALE OF THE FOLLOWING GOODS AND SERVICES, AS STATED 
14 
ABOVE. 
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(i) A PERSON WITH DISABILITY WHO IS ENGANGED IN ANY SUBSTANTIAL GAINFUL 
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BUSINESS OR OCCUPATION AND LIVES INDEPENDENTLY SHALL BE GRANTED AN 
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ADDITIONAL 
PERSONAL 
TAX 
EXEMPTION 
OF 
TWENTY-FIVE THOUSAND 
PESOS 
18 
(P25,OOO.OO). " 
19 
SECTION 2. Section 33 of Republic Act No. 7277, as amended is hereby further amended 
20 
by inserting the following provision after Subsection (a) to read as follows: 
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uSec. 33 Incentives - Those caring for and living with a person with disability shall be 
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granted the following incentives: 
23 
(al xxx. 


(b) A BENEFACTOR OF A PERSON WITH DISABILITY, WHETHER MARRIED OR SINGLE, IS 
2 
ENTITLED TO AN ADDITONAL EXEMPTION OF TWENTY-FIVE THOUSAND PESOS 
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(P2S,000.00) PER QUALIFIED DEPENDENT, NOT EXCEEDING FOUR (4)." 
4 
SECTION 3. Implementing Rules and Regulations. - The Department of Social Welfare 
5 
and Development, the National Council for the Welfare of Disabled Persons, and the Bureau of 
6 
Internal Revenue within thirty (30) days from the effectivity of this Act, issue the necessary 
7 
rules and regulations for the implementation of this Act. 
8 
SECTION 4. Separability Clause. - If any provision of this Act is subsequently declared 
9 
invalid or unconstitutional, other provisions hereof which are not affected thereby shall remain 
lOin full force and effect. 
11 
SECTION 5. Repealing Clause. - All laws, decrees, orders, rules and regulations, and 
12 
other issuances, or parts thereof, inconsistent with the provisions of this Act are hereby 
13 
repealed or modified accordingly. 
14 
SECTION 6. Effectivity Clause. - This Act shall take fifteen (15) days after its publication 
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in the Official Gazette or in a newspaper of general circulation. 
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Approved,