FIFTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
) 
First Regular Session 
) 
SENATE 
S.No. 388 
Introduced by Senator Antonio "Sonny" F. Trillanes IV 
EXPLANATORY NOTE 
In the Philippines, existing laws created several governmental agencies have been carrying 
out various responsibilities in the care of persons with disabilities. This only proves the 
country's urge in putting forward the rights of citizens suffering from disabilities. 
Apart from being concerned alone with the plight of persons with disabilities, parents who 
raise their dependents with disabilities should also be given enough consideration. Both 
spouses must be entitled to claim for the additional exemption for the reason that it is they 
who undeniably support and nurture these dependents with disabilities. It could not be 
concealed that families with dependents suffering from disability need added resources 
specifically for their medication and therapy. 
It is in this light that in terms of taxation, a distinction between dependents who are 
physically and mentally fit and dependents with disabilities should be taken into account. 
This bill proposes to increase the additional exemption for taxpayers with dependents who 
are incapable of self-support because of mental or physical defect, or with disability, 
amending for this purpose Section 35(B) of Republic Act No. 8424, otherwise known as the 
National Internal Revenue Code of the Philippines. 
In view ofthe foregoing, the immediate approval of this bill is earnestly sought. 
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FIFTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
) 
SENATE 
S.NO. 388 
Introduced by Senator Antonio "Sonny" },'. Trillanes IV 
AN ACT 
INCREASING 
THE 
ADDITIONAL 
EXEMPTION 
FOR 
TAXPAYERS 
WITH 
DEPENDENTS INCAPABLE OF SELF-SUPPORT BECAUSE OF MENTAL OR 
PHYSICAL, DEFECT OR WITH DISABLILITIES AND BOTH SPOUSES TO CLAIM 
THE SAME, AMENDING FOR THE PURPOSE SECTION 3S (B) OF REPUBLIC ACT 
NO. 8424, .oTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE 
OF THE. PHILIPPINES, AND FOR OTHER PURPOSES 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
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SECTION 1. Section 35 (B) ofRepubJic Act No. 8424, otherwise known as the National 
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Internal Revenue Code of the Philippines, is hereby amended to read as follows: 
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"SEC. 35 (B). Additional Exemption for Dependents. - There shall be 
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allowed an additional exemption of Eight Thousand Pesos (P8,OOO.OO) for each 
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dependent not exceeding four (4)(.): PROVIDED, THAT IN THE CASE OF 
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TAXPAYERS WITH DEPENDENTS INCAPABLE OF SELF-SUPPORT 
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BECAUSE OF MENTAL OR PHYSICAL DEFECT OR WITH DISABILITY, 
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THE ADDITIONAL EXEMPTION SHALL BE TWENTY THOUSAND PESOS 
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(P20,OOO) FOR EACH. 
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The additional exemption for dependents shall be claimed by only one of 
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the spouses in the case of married individuals.): PROVIDED, THAT IN THE 
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CASE OF DEPENDENTS INCAPABLE OF SELF-SUPPORT BECAUSE OF 
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MENTAL OR PHYSICAL DEFECT 
OR WITH 
DISABILITY, 
THE 
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ADDITIONAL EXEMPTION SHALL BE CLAIMED BY BOTH SPOUSES. 
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For purposes of this Subsection, a "dependent" means a legitimate, illegitimate or legally 
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adopted child chiefly dependent and living with the taxpayer if such dependent is not more than 
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twenty-one (21) years of age, unmarried and not gainfully employed or if such dependent, 
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regardless of age, is incapable of self-support because of mental or physical defect (.) OR 
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DISABILITY." 
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SEC. 2. Separability Clause. - I f any provision of this Act shall at any time be found to 
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be unconstitutional or invalid, the remainder thereof not affected by such declaration shall 
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remain in full force and effect. 
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SEC. 3. Repealing Clause. -All laws, decrees, rules or regulations inconsistent with the 
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provisions of this Act are hereby repealed or modified accordingly. 
Approved, 
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