SIXTEENTH CONGRESS OF THE REPUBLIC 
OF THE PHILIPPINES 
First Regular Session 
SENATE 
Senate Bill No. 8 5 4 
) 
) 
) 
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. 
GOY EJERCITO ESTRADA 
Senator 


· , 
= 
SIXTEENTH CONGRESS OF THE REPUBLIC 
OF THE PHILIPPINES 
First Regular Session 
SENATE 
Senate Bill No. 8 5 4 
) 
) 
) 
INTRODUCED BY SEN. JINGGOY EJERCITO ESTRADA 
AN ACT 
" h_ 
" 0 -
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 it enacted by the Senate and House of Representatives of the 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. 
(b) 
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; 


(c) 
FULL 
MEDICAL 
AND 
DENTAL 
SERVICES 
IN 
GOVERNMENT ESTABLISHMENTS ANYWHERE IN THE 
COUNTRY SUBJECT TO THE 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 NON-GOVERNMENTAL INSTITUTIONS 
ESTABLISHING HOMES, RESIDENTIAL COMMUNITIES OR 
RETIREMENT VILLAGES SOLELY FOR THE PERSON 
WITH 
DISABILITY 
SHALL 
BE 
ACCORDED 
THE 
FOLLOWING: 
(1) 
REALTY TAX HOLIDAY FOR THE FIRST FIVE (5) 
YEARS OF OPERATION, AND 
(2) 
PRIORITY IN THE BUILDING ANDIOR 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 
DISABILITY." 


SEC. 3. This Act shall take effect fifteen (15) days after its publication in 
any two (2) newspapers of general circulation. 
Approved,