FOURTEENTH CONGRESS OF THE REPUBLIC 
) 
-7 JR. -2 p 2 :5 I 
OF THE PHILIPPINES 
) 
First Regular Session 
) 
INTRODUCED BY SEN. JINGGOY EJERCITO ESTRADA 
EXPLANATORY NOTE 
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 grant 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 and 
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. 
Senator 


FOURTEENTH CONGRESS OF THE REPUBLIC 
) 
OF THE PHILIPPINES 
1 
First Regular Session 
) 
S E N A T E  
Senate Bill No. 456 
INTRODUCED BY SEN. JINGGOY EJERCITO ESTRADA 
AN ACT 
AMENDING REPUBLIC ACT NO. 7277, OTHERWISE KNOWN AS THE 
MAGNA CARTA FOR DISABLED PERSONS, GRANTING ADDITIONAL 
PRIVILEGES AND INCENTIVES TO DISABLED PERSONS SIMILAR TO 
THOSE ENJOYED BY SENIOR CITIZENS, AND OTHER PURPOSES 
Be if enacfed by fhe Senate and House of Representafives of fhe Philippines in 
Congress assembled: 
SECTION 1. 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 PRIVILEGES AND INCENTIVES 
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 MEDICINES AND TWENTY (20%) PERCENT FOR 
GENERIC 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 THEIR ANNUAL TAXABLE 
INCOME DOES NOT EXCEED 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 
(b) 
(c) 


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 
BEING ENJOYED BY THEM. 
( 4  
PAG-IBIG, AS THE CASE MAY BE AS ARE PRESENTLY 
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 
ESTABLISHING HOMES, RESIDENTIAL COMMUNITIES OR 
RETIREMENT VILLAGES SOLELY FOR THE PERSON WITH 
DISABILITY SHALL BE ACCORDED THE FOLLOWING: 
(b) 
INDIVIDUALS 
OR 
NON-GOVERNMENTAL 
INSTITUTIONS 
(1) REALTY TAX HOLIDAY FOR THE FIRST FIVE (5) YEARS OF 
OPERATION, AND 
(2) PRIORITY IN THE BUILDING AND/OR MAINTENANCE OF 
PROVINCIAL OR MUNICIPAL ROADS LEADING TO THE 
HOME, RESIDENTIAL, COMMUNITY OR 
RETIREMENT 
VILLAGE. 
SEC 34. VIOLATION OF ANY PROVISION OF THIS CHAPTER BY ANY 
ESTABLISHMENT SHALL BE A 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. 
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 
DISABILIW.” 
SEC 3. This Act shall take effect fifteen (15) days after its publication in 
any two (2) newspapers of general circulation. 
Approved,