AN ACT EXPANDING THE BENEFITS AND PRIVILEGES OF PERSONS WITH DISABILITY (PWD)

Case Overview and Summary

Summary of Republic Act No. 10754 (Expanded Benefits and Privileges for Persons with Disability)

Discounts and Tax Exemptions for PWDs (Section 1):
- 20% discount and VAT exemption on:
• Hotel, restaurant, and recreation fees (Sec. 1a1)
• Admission fees to places of leisure and amusement (Sec. 1a2)
• Purchase of medicines (Sec. 1a3)
• Medical and dental services in government facilities, subject to DOH guidelines (Sec. 1a4)
• Medical and dental services in private facilities, subject to DOH guidelines (Sec. 1a5)
• Domestic air and sea travel fares (Sec. 1a6)
• Land transportation fares (Sec. 1a7)
• Funeral and burial services for deceased PWD (Sec. 1a8)

Educational Assistance for PWDs (Section 1b):
• Scholarships, grants, financial aids, subsidies, and other incentives for primary, secondary, tertiary, post-tertiary, and vocational/technical education in public and private schools.
• Support for books, learning materials, and uniform allowance.
• PWD must meet minimum admission requirements.

Government Benefits for PWDs (Section 1c):
• Continuance of GSIS, SSS, and Pag-IBIG benefits to the extent feasible.

Special Discounts on Basic Commodities (Section 1d):
• Special discounts on purchase of basic commodities, subject to DTI and DA guidelines.

Express Lanes and Priority (Section 1e):
• Provision of express lanes for PWDs in commercial and government establishments.
• Priority for PWDs in the absence of express lanes.

Proof of Entitlement (Section 1):
• ID card issued by city/municipal mayor or barangay captain
• PWD's passport
• Transportation discount fare ID issued by NCWDP

Tax Deductions for Establishments (Section 1):
• Establishments may claim discounts granted as tax deductions based on net cost.
• Deduction allowed in the same taxable year the discount is granted.
• Total claimed deduction net of VAT shall be included in gross sales receipts.

Incentives for Caregivers (Section 2):
• PWDs within the fourth civil degree of consanguinity or affinity, not gainfully employed and chiefly dependent on the taxpayer, shall be treated as dependents under the NIRC.

Implementing Rules and Regulations (Section 3):
• DSWD, in consultation with DOH, DOF, and NCDA, shall promulgate the necessary rules and regulations.
• Failure to promulgate rules shall not prevent implementation.