Sunday, February 20, 2011

What benefits can persons with disability enjoy?

Republic Act No. 9442 or otherwise known as “AN ACT AMENDING REPUBLIC ACT NO. 7277, OTHERWISE KNOWN AS THE “MAGNA CARTA FOR DISABLED PERSONS, AND FOR OTHER PURPOSES” (RA No. 9442) had been approved on April 30, 2009 and is implemented by BIR Revenue Regulations No.: 1-2009 dated Feb. 17, 2009 (RR No. 1-09). The amendment introduced specific benefits and privileges to persons with disability in relation to its purchases of certain goods or services, protection from public ridicule (making fun or contemptuous initiating or making mockery of persons with disability whether in writing or in words, or in action due to their impairment/s) and from vilification (utterance of slanderous and abusive statements and/or activity in public which incites hatred towards serious contempt for, or severe ridicule of persons with disability), and incentives to seller establishments, to those caring for and living with persons with disability, and to those individuals or non-governmental institutions establishing homes to suit the needs of persons with disability.

Under RA No. 9442, disable persons shall be entitled to the following:

a. 20% discount on services in hotels and similar lodging establishments; restaurants and recreation centers;
b. 20% discount on admission fees charged by theaters, cinema houses, concert halls and other similar places;
c. 20% discount on purchase of medicines in all drugstores;
d. 20% discount on medical and dental services including diagnostic and laboratory fees, and professional fees attending doctors in all private hospitals and medical facilities;
e. 20% discount on fare for domestic air and sea travel;
f. 20% discount on public railways, skyways and bus fare for the exclusive use and enjoyment of persons with disability;
g. educational assistance upon qualification
h. Such other special discounts in special programs on purchases of basic commodities in accordance with established guidelines.

For tax purposes, persons with disability with valid identification (issued by the barangay captain of residence, passport, and transportation discount card issued by NCWPD or National Council for the Welfare of Disabled Persons) may be claimed as a qualified dependent for additional personal exemption of P25,000. Seller establishments are allowed to claim the 20% discount as an allowable deduction from their gross income for income tax purposes. Further, individuals or nongovernmental institutions establishing homes, residential communities or retirement villages solely to suit the needs and requirements of persons with disability shall be accorded the following:

a. Realty tax holiday for the first five years of operation; and
b. Priority in the building and/or maintenance of provincial or municipal roads leading to the aforesaid home residential community or retirement village.

Personally, the 20% discount is quite similar to that of the senior citizens discount. For the least, the law would encourage respect to persons with disability and make them feel how important they are in the community, despite, their disabilities. Let us gave them respect and help them at all times.

"Taxes affect lives, care for taxes and save lives"


Allen Sawyer said...

Me and my filipino client have been looking for this account. thanks for sharin.

Business Lawyer Boston

Guia O said...

what tax breaks are available to a disabled person who is working full-time?

Guia O said...

i keep trying to comment but it wont publish

my question is - what are the tax benefits for a disabled person working full time? no additional benefits?

whiteflower said...

Now i know my right. Thanks for sharing. The moment i saw someone making fun of my defect, i will sue them !!!

Jai Ho said...

Hi to all, we are involved in providing accounting services in our principal abroad and we are also using their different accounting softwares, does this means we are a ROHQ? and do we have to register their acctg. systems to the BIR?
September 25,

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