(Amended Magna Carta for People with Disability in the Philippines)
AN ACT EXPANDING THE BENEFITS AND PRIVILEGES OF PERSONS WITH DISABILITY (PWD)
VALUE ADDED TAX (VAT) EXEMPTION
“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.
1. establishments shall place signages in conspicuous areas within their premises to inform Persons With Disabilities (PWD) that they are entitled to the 20 % discount and VAT-exemption.
- Lodging Establishments
- Restaurants
- Resorts
- Medical and Dental Services
- Medicines and Food for Special Medical Purposes
- Domestic Air and Sea Travel
- Land Transportation Travel
- Funeral and Burial Services
2. Educational Assistance
3. Other benefits and privileges (to be extended by Pag-ibig, GSIS, and SSS based on their respective charters
4. Special discounts in special programs
5. Express Lanes
infographics: Neljean Grace Bermudez Hermitanio II
