PWDs can already avail of VAT-free purchases under RA 10754

PWDs can already avail of VAT-free purchases under RA 10754, NCDA welcomes inquiries on law

MANILA, Dec. 29 (PNA) — The Department of Social Welfare and Development (DSWD) on Thursday reiterated that persons with disabilities (PWDs) can already avail of the benefits under Republic Act 10754, or the Act Expanding the Benefits and Privileges of Persons With Disability.

Social Welfare Secretary Judy Taguwalo said the Implementing Rules and Regulations (IRR) of the law, which outlines how the benefits are to be implemented, was signed last Dec. 1 by the DSWD, Department of Health (DOH), and the National Council on Disability Affairs (NCDA).

Following the signing on Dec. 1 and the publication of the IRR on Dec. 8 in two major national newspapers, availment of the privileges began on December 23.

Taguiwalo also explained that there is no need for supplemental guidelines from implementing agencies because the law and the IRR are sufficient to grant the discount to PWDs.

“Our PWDs can now avail of the discounts. There should be no problem about availment as the IRR is sufficient basis for the grant of the discounts. If they encounter problems in availing of their privileges or they have further inquiries, they can contact the NCDA,” Taguiwalo said.

Meanwhile, NCDA, an attached agency of DSWD which leads the implementation of the law, said it is accepting inquiries. Its office is located along Isidora St., Brgy. Holy Spirit, Diliman, Quezon City and it can be reached through telephone numbers 951-6033 or 952-2809.

Benefits, privileges

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The IRR of RA 10754, grants PWDs exemption from Value Added Tax (VAT) on the purchase of certain goods and services from all establishments subject to VAT for their exclusive use, enjoyment, or availment.

This is on top of the 20 percent discount they are already entitled to under RA 9442, also known as An Act Amending RA 7277, otherwise known as the “Magna Carta for Disabled Persons, and for Other Purposes”.

The act covers restaurants; recreation centers, such as theaters, cinema houses, and concert halls; and lodging establishments, such as inns, motorists hotels, and dormitories. It also applies to the purchase of medicines and food for special medical purposes; medical and dental services, including laboratory fees and professional fees of attending doctors; domestic air, sea, and land transportation travel; and funeral and burial services.

For this purpose, the law requires all establishments to place signages of the benefits and privileges of PWDs within their premises so they would know their entitlements.

It also declares that subsequent purchases made by the PWDs on the same day from the same establishment are still subject to VAT exemption and 20 percent discount.

Other salient features of the IRR include the reiteration of the rights of PWDs to social insurance (through the Government Service Insurance System, Social Security System, PAG-IBIG), educational assistance, special discounts in the purchase of basic necessities and prime commodities, and express lanes in all commercial and government establishments.

It also includes the provision of tax incentives for those caring for and living with persons with disabilities up to the fourth degree of affinity or consanguinity.

Its unique features include the inclusion of certain vitamins, minerals and herbs in the definition of drug or medicine, so long as these are in accordance with the Food and Drug Administration’s cut-off, as well as foods for special medical purposes, and making the benefits and privileges available to Filipinos who hold foreign passports but are registered as dual citizens and those who have re-acquired their Filipino citizenship through RA 9225 or the Citizenship Retention and Re-acquisition Act of 2003.

It is important to note, however, that double discounts are not allowed. This means that if a person with disability is a senior citizen, who is also entitled to a 20 percent discount under his/her valid senior citizen identification card (ID), the PWD shall use either his/her Senior Citizen ID or PWD ID card to avail of the 20 percent discount.

PWDs will need to present a proof of entitlement to enjoy their expanded benefits and privileges. This may be an identification card (ID) issued by the Persons with Disability Affairs Office (PDAO) or the City/Municipal Social Welfare Development Office (C/MSWDO) of the place where the PWD resides, the passport of the concerned person with apparent disability, or an ID issued by the NCDA.

RA 10754 ensures that PWDs enjoy the privileges of other vulnerable sectors, such as senior citizens, which shall enable them to live a fuller, more productive life.(PNA)