PWDs now exempted from VAT

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Thursday, 31 March 2016 - Last Updated on April 18, 2016

healthPresident Benigno Aquino III has approved the bill exempting persons with disabilities (PWD) from paying value added tax (VAT).

Malacanang announced that Aquino signed Republic Act 10754 or An Act Expanding the Benefits and Privileges of Persons with Disabilities (PWD) into law last March 23. The law amends the RA No. 7277 or the Magna Carta for Disabled Persons.
Under the new law, PWDs are exempted from paying VAT on medical and dental fees, cost of medications, professional fees of doctors in government and private hospitals, funeral and burial services, and fees in theaters and amusement parks.
Persons with disability shall be entitled to at least 20% discount and exemption from VAT, if applicable, on the following sale of goods and services for the exclusive use and enjoyment or availment of the PWD:

  • fees and charges in hotels, lodging establishments; restaurants and recreation centers;
  • admission fees charged by theaters, cinema houses, concert halls, circuses, carnivals and other similar places of culture, leisure and amusement;
  • purchase of medicines in all drugstores;
  • 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 DOH and Philhealth guidelines;
  • fare for domestic air and sea travel;
  • 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);
  • funeral and burial services for the death of the PWD; and
  • 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.

Senator Ralph Recto and Leyte Representative Martin Romualdez were the principal authors of the bill.

The National Council on Disability Affairs issues PWD IDs. To know more on how to apply for a PWD ID, check out this site.

Maui Hermitanio (92 Posts)

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