Entitled: AN ACT EXPANDING THE BENEFITS AND PRIVILEGES OF PERSONS WITH DISABILITY (PWD), AMENDING FOR THIS PURPOSE SECTION 32 OF REPUBLIC ACT NO. 7277, OTHERWISE KNOWN AS THE MAGNA CARTA FOR PERSONS WITH DISABILITY, AS AMENDED, AND SECTION 35 (B) OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED [ THIRD REGULAR SESSION, 16TH CONGRESS ] [ 2015 ] 8/5/2015 Prepared and submitted jointly by the Committee(s) on WAYS AND MEANS and SOCIAL JUSTICE, WELFARE AND RURAL DEVELOPMENT with Senator(s) RALPH G. RECTO, PAOLO BENIGNO "BAM" AQUINO IV, LOREN B. LEGARDA, JUAN EDGARDO "SONNY" M. ANGARA and MARIA LOURDES NANCY S. BINAY as author(s) per Committee Report No. 199, recommending its approval in substitution of HBN-1039, and taking into consideration SBNos. 2483, 2713 and 2730; 8/5/2015 Committee Report Calendared for Ordinary Business; 8/5/2015 Sponsor: Senator JUAN EDGARDO "SONNY" M. ANGARA; 8/5/2015 Transferred from the Calendar for Ordinary Business to the Calendar for Special Order; 8/5/2015 Sponsorship speech of Senator JUAN EDGARDO "SONNY" M. ANGARA; 8/5/2015 Motion of Senator PIA S. CAYETANO that she be made cosponsor of the bill; 8/10/2015 Cosponsorship speech of Senator RALPH G. RECTO; 8/19/2015 Interpellation of Senator(s) VICENTE C. SOTTO III and FRANKLIN M. DRILON; 8/19/2015 Period of committee amendments; 8/19/2015 Period of committee amendments closed; 8/20/2015 Printed copies with approved committee amendments as of August 19, 2015, distributed to the Senators; 8/24/2015 Period of individual amendments; 8/24/2015 Period of individual amendments closed; 8/24/2015 Approved on Second Reading with Amendments; 8/25/2015 Printed Copies were distributed to the Senators; 9/1/2015 Approved on Third Reading; 9/1/2015 In favor: (16) JUAN EDGARDO "SONNY" M. ANGARA, PAOLO BENIGNO "BAM" AQUINO IV, MARIA LOURDES NANCY S. BINAY, ALAN PETER COMPANERO S. CAYETANO, PIA S. CAYETANO, FRANKLIN M. DRILON, JOSEPH VICTOR G. EJERCITO, FRANCIS "CHIZ" G. ESCUDERO, GREGORIO B. HONASAN II, MANUEL "LITO" M. LAPID, FERDINAND "BONGBONG" R. MARCOS, AQUILINO KOKO III L. PIMENTEL, GRACE L. POE, RALPH G. RECTO, VICENTE C. SOTTO III and CYNTHIA A. VILLAR; 9/1/2015 Against: N o n e ; 9/1/2015 Abstention: N o n e ; 9/7/2015 Sent to the House of Representatives for concurrence; 9/10/2015 Senate requested the House of Representatives for a conference on the disagreeing provisions of SBN-2890 and HBN-1039, designating Senators Angara, Recto, Aquino, Cayetano (P.), and Binay as its conferees to the Bicameral Conference Committee on September 2, 2015; 12/8/2015 House of Representatives designated Representatives Quimbo, Abu, Aliping, Jr., Suansing, Ridon, Noel and Dela Cruz as its conferees to the Bicameral Conference Committee on the disagreeing provisions of HBN-1039 and SBN-2890 on November 25, 2015; 12/15/2015 Conference Committee Report on the disagreeing provisions on HBN-1039 and SBN-2890, submitted to the Senate recommending that HBN-1039 in consolidation with SBN-2890, be approved as reconciled; 12/15/2015 Sponsorship speech on the Conference Committee Report of Senator JUAN EDGARDO "SONNY" M. ANGARA; 12/15/2015 Conference Committee Report Approved by the Senate; (Transmittal letter received by the House of Representatives on December 17, 2015); [ 2016 ] 1/18/2016 Conference Committee Report Approved by the House of Representatives on December 16, 2015; 2/3/2016 Enrolled copies of the consolidated version of HBN-1039 and SBN-2890, received by the Senate for the signature of Senate Secretary Yabes and Senate President Drilon; 2/16/2016 Enrolled copies of the consolidated version of HBN-1039 and SBN-2890, sent back to the House of Representatives already signed by Senate Secretary Yabes and Senate President Drilon; FINAL TITLE:AN ACT EXPANDING THE BENEFITS AND PRIVILEGES OF PERSONS WITH DISABILITY (PWD) 5/30/2016 Consolidated with HBN-1039, which was Approved and Signed into Law by the President of the Philippines, His Excellency President Benigno S. Aquino III on March 23, 2016 and became; 5/30/2016 REPUBLIC ACT NO. 10754 (Pursuant to paragraph g, Sec. 7, Rule V of the Rules of the Senate, R.A.No. 10754 (HBN-1039/SBN-2890) with pertinent documents transmitted to the Legislative Records and Archives Service for safekeeping and preservation on April 18, 2016) (Prepared by the INDEXING, MONITORING AND LIS SECTION, LEGISLATIVE BILLS AND INDEX SERVICE)
Full Text of Issuance
Click to view full text
H. No. 1039 S. No. 2890 ; Manila Bulletin and Business Mirror ( March 31, 2016)
[ REPUBLIC ACT NO. 10754, March 23, 2016 ]
AN ACT EXPANDING THE BENEFITS AND PRIVILEGES OF PERSONS WITH DISABILITY (PWD)
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:
SECTION 1. Section 32 of Republic Act No. 7277, as amended, otherwise known as the “Magna Carta for Persons with Disability”, is hereby further amended to read as follows:
“SEC. 32. Persons with disability shall be entitled to:
“(a) At least twenty percent (20%) discount and exemption from the value-added tax (VAT), if applicable, on the following sale of goods and services for the exclusive use and enjoyment or availment of the PWD:
“(1) On the fees and charges relative to the utilization of all services in hotels and similar lodging establishments; restaurants and recreation centers;
“(2) On admission fees charged by theaters, cinema houses, concert halls, circuses, carnivals and other similar places of culture, leisure and amusement;
“(3) On the purchase of medicines in all drugstores;
“(4) On medical and dental services including diagnostic and laboratory fees such as, but not limited to, x-rays, computerized tomography scans and blood tests, and professional fees of attending doctors in all government facilities, subject to the guidelines to be issued by the Department of Health (DOH), in coordination with the Philippine Health Insurance Corporation (PhilHealth);
“(5) On medical and dental services including diagnostic and laboratory fees, and professional fees of attending doctors in all private hospitals and medical facilities, in accordance with the rules and regulations to be issued by the DOH, in coordination with the PhilHealth;
“(6) On fare for domestic air and sea travel;
“(7) On actual fare for land transportation travel such as, but not limited to, public utility buses or jeepneys (PUBs/PUJs), taxis, asian utility vehicles (AUVs), shuttle services and public railways, including light Rail Transit (LRT), Metro Rail Transit (MRT) and Philippine National Railways (PNR); and
“(8) On funeral and burial services for the death of the PWD: Provided, That the beneficiary or any person who shall shoulder the funeral and burial expenses of the deceased PWD shall claim the discount under this rule for the deceased PWD upon presentation of the death certificate. Such expenses shall cover the purchase of casket or urn, embalming, hospital morgue, transport of the body to intended burial site in the place of origin, but shall exclude obituary publication and the cost of the memorial lot.
“(b) Educational assistance to PWD, for them to pursue primary, secondary, tertiary, post tertiary, as well as vocational or technical education, in both public and private schools, through the provision of scholarships, grants, financial aids, subsidies and other incentives to qualified PWD, including support for books, learning materials, and uniform allowance to the extent feasible: Provided, That PWD shall meet the minimum admission requirements;
“(c) 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 enjoyed by those in actual service;
“(d) To the extent possible, the government may grant special discounts in special programs for PWD on purchase of basic commodities, subject to the guidelines to be issued for the purpose by the Department of Trade and Industry (DTI) and the Department of Agriculture (DA); and
“(e) Provision of express lanes for PWD in all commercial and government establishments; in the absence thereof, priority shall be given to them.
“The abovementioned privileges are available only to PWD who are Filipino citizens upon submission of any of the following as proof of his/her entitlement thereto:
“(i) An identification card issued by the city or municipal mayor or the barangay captain of the place where the PWD resides;
“(ii) The passport of the PWD concerned; or
“(iii) Transportation discount fare Identification Card (ID) issued by the National Council for the Welfare of Disabled Persons (NCWDP).
“The privileges may not be claimed if the PWD claims a higher discount as may be granted by the commercial establishment and/or under other existing laws or in combination with other discount program/s.
“The establishments may claim the discounts granted in subsection (a), paragraphs (1), (2), (3), (5), (6), (7), and (8) as tax deductions based on the net cost of the goods sold or services rendered: Provided, however, That the cost of the discount shall be allowed as deduction from the gross income for the same taxable year that the discount is granted: Provided, further, That the total amount of the claimed tax deduction net of value-added tax, if applicable, shall be included in their gross sales receipts for tax purposes and shall be subject to proper documentation and to the provisions of the National Internal Revenue Code (NIRC), as amended.”
SEC. 2. Section 33 of Republic Act No. 7277, as amended, is hereby further amended to read as follows:
“SEC. 33. Incentives. – Those caring for and living with a PWD shall be granted the following incentives:
“(a) PWD, who are within the fourth civil degree of consanguinity or affinity to the taxpayer, regardless of age, who are not gainfully employed and chiefly dependent upon the taxpayer, shall be treated as dependents under Section 35(b) of the NIRC of 1997, as amended, and as such, individual taxpayers caring for them shall be accorded the privileges granted by the Code insofar as having dependents under the same section are concerned; and
“x x x.”
SEC. 3. Implementing Rules and Regulations, – The Department of Social Welfare and Development (DSWD), in consultation with the Department of Health (DOH), the Department of Finance (DOF), and the National Council on Disability Affairs (NCDA), shall promulgate the necessary rules and regulations for the effective implementation of the provisions of this Act: Provided, That the failure of the concerned agencies to promulgate the said rules and regulations shall not prevent the implementation of this Act upon its effectivity.
SEC. 4. Separability Clause. – If any provision of this Act is declared invalid or unconstitutional, other provisions hereof which are not affected thereby shall remain in full force and effect.
SEC. 5. Repealing Clause. – All laws, orders, decrees, rules and regulations, and other parts thereof inconsistent with the provisions of this Act are hereby repealed, amended or modified accordingly.
SEC. 6. Effectivity. – This Act shall take effect fifteen (15) days after its publication in the Official Gazette or in two (2) newspapers of general circulation.
(Sgd.) FRANKLIN M. DRILON
President of the Senate(Sgd.) FELICIANO BELMONTE JR.
Speaker of the House
This Act which is a consolidation of House Bill No. 1039 and Senatee Bill No. 2890 was passed by the House of Representatives and the Senate on December 16, 2015 and December 15, 2015, respectively.
(Sgd.) OSCAR G. YABES
Secretary of the Senate(Sgd.) MARILYN B. BARUA-YAP
House of Representatives
Approved: MAR 23 2016
(Sgd.) BENIGNO S. AQUINO III
President of the Philippines
Source: Supreme Court E-Library
Scan the QR Code below or click this link to request the following:
- Transcript of Plenary Debates
- Transcript of Committee Meeting/s
- Transcript of Conference Committee Meeting/s
- Conference Committee (Bicam) Report
- Turned-over Documents
- Vertical Files and Newspaper Articles