Guidelines on the Issuance of DOLE Certification for Establishments which Employed PWDS

September 6, 1999DOLE ADMINISTRATIVE ORDER NO. 222-99SUBJECT : Guidelines on the Issuance of DOLE Certification for Establishments which Employed PWDSA. RationaleThe provision of tax incentives for employers and donors to government agencies engaged in the rehabilitation of disabled persons and organizations of disabled persons is mandated under Republic Act No. 7277 known as the Magna Carta for Disabled Persons. As stipulated in Section 3 of Revenue Regulations No. 8-93 issued by the Department of Finance-Bureau of Internal Revenue on January 29, 1993 under "Incentives for Employers and Private Entities," private entities that employ qualified disabled persons either as regular employee, apprentice or learner shall be entitled to an additional deduction from their gross income for the taxable year, in an amount equivalent to 25% of the total amount of paid as salaries/wages to disabled persons, over and above the total allowable ordinary and necessary business deductions for said salaries and wages as provided under Sec. 29 of the National Internal Revenue Code, as amended, subject to the presentation of the following proofs, among others: "A...