Republic Act 9442 (e) At least twenty percent (20%) discount on medical and dental services
including diagnostic and laboratory fees, and professional fees of attending
AN ACT AMENDING REPUBLIC ACT NO. 7277, OTHERWISE
KNOWN AS THE “MAGNA CARTA FOR DISABLED PERSONS, AND
FOR OTHER PURPOSES”
Be it enacted by the Senate and House of Representatives of the Philippines
in Congress assembled:
SECTION 1. a new chapter, to be denominated as “Chapter 8. Other
privileges and Incentives” is hereby added to Title Two of Republic Act No.
7277, otherwise known as the “Magna Carta for Disabled Persons”, with new
Sections 32 and 33, to read as follows:
“CHAPTER 8. Other Privileges and Incentives
“SEC. 32. Persons with disability shall be entitled to the following:
(a) At least twenty percent (20%) discount from all establishments relative to
the utilization of all services in hotels and similar lodging establishments;
restaurants and recreation centers for the exclusive use or enjoyment of
persons with disability;
(b) A minimum of twenty percent (20%) discount on admission fees charged
by theaters, cinema houses, concert halls, circuses, carnivals and other
similar places of culture, leisure and amusement for the exclusive use of
enjoyment of persons with disability;
(c) At least twenty percent (20%) discount for the purchase of medicines in
all drugstores for the exclusive use or enjoyment of persons with disability;
(d) At least twenty percent (20%) discount on medical and dental services
including diagnostic and laboratory fees such as, but not limited to, x-rays,
computerized tomography scans and blood tests, in all government facilities,
subject to guidelines to be issued by the Department of Health (DOH), in
coordination with the Philippine Health Insurance Corporation
(PHILHEALTH);
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;
(f) At least twenty percent (20%) discount on fare for domestic air and sea
travel for the exclusive use or enjoyment of persons with disability;
(g) At least twenty percent (20%) discount in public railways, skyways and
bus fare for the exclusive use and enjoyment of person with disability;
(h) Educational assistance to persons with disability, 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
persons with disability, including support for books, learning material, and
uniform allowance to the extent feasible: Provided, That persons with
disability shall meet minimum admission requirements;
(i) 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;
(j) To the extent possible, the government may grant special discounts in
special programs for persons with disability on purchase of basic
commodities, subject to guidelines to be issued for the purpose by the
Department of Trade and Industry (DTI) and the Department of Agricultural
(DA); and
(k) Provision of express lanes for persons with disability in all commercial
and government establishments; in the absence thereof, priority shall be
given to them.
The abovementioned privileges are available only to persons with disability
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 persons with disability resides;
(II) The passport of the persons with disability 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 persons with disability claims a
higher discount sa may be granted by the commercial establishment and/or
under other existing laws or in combination with other discount programs/s.
The establishments may claim the discounts granted in sub-sections (a), (b),
(c), (f) and (g) as tax deductions based on the net cost of the goods sold or
services rendered: 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. 33. Incentives. – Those caring for and living with a person with
disability shall be granted the following incentives:
(a) Persons with disability shall be treated as dependents under the Section
35 (A) of the National Internal Revenue Code, 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
(b) 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:
(i) Realty tax holiday for the first five years of operation; and
(ii) Priority in the building and/or maintenance of provincial or municipal
roads leading to the aforesaid home, residential community or retirement
village.”
SEC. 2. Republic Act No. 7277 is hereby amended inserting a new title,
chapter and section after Section 38 be denominated as title 4, chapters 1 and
2 and Sections 40, 41 and 42 to read as follows:
“Title Four
Prohibitions on Verbal, Non-verbal Ridicule
and Vilification Against Persons with Disability
“CHAPTER 1. Deliverance from Public Ridicule
“SEC. 39. Public Ridicule. – For purposes of this chapter, public ridicule
shall be defined as an act of making fun or contemptuous imitating or making
mockery of persons with disability whether in writing, or in words, or in
action due to their impairment/s.
“SEC. 40. No individual, group or community shall execute any of these acts
of ridicule against persons with disability in any time and place which could
intimidate or result in loss of self-esteem of the latter.
“CHAPTER 2. Deliverance from Vilification
“SEC 41. Vilification. – For purposes of this Chapter, vilification shall be
defined as:
(a) The utterance of slanderous and abusive statements against a person with
disability; and/or
(b) An activity in public which incites hatred towards, serious contempt for,
or severe ridicule of persons with disability.”
“SEC. 42. Any individual, group or community is hereby prohibited from
vilifying any person with disability which could result into loss of self-
esteem of the latter.”
SEC. 3. Section 46 of Republic Act No. 7277 is hereby amended to read as
follows:
“SEC. 46. Penal Clause. – (a) Any person who violates any provision of this
Act shall suffer the following penalties:
(1) For the first violation, a fine of not less than Fifty Thousand pesos
(P50,000.00) but not exceeding One hundred thousand pesos (P100,000.00)
or imprisonment of not less than six months but not more than two years, or
both at the discretion of the court; and
Revenue, in consultation with the concerned Senate and House committees
and other agencies, organizations, establishments shall formulate
implementing rules and regulations pertinent to the provision of this Act
within six months after the effectivity of this Act.
SEC. 6. This Act shall take effect fifteen (15) days after its publication in any
two newspapers of general circulation.

(2) For any subsequent violation, a fine of not less than One hundred
thousand pesos (P100,000.00) but not exceeding Two hundred thousand
pesos (P200,000.00) or imprisonment for not less than two years but not
more than six years, or both at the discretion of the court.

(b) Any person who abuses the privileges granted herein shall be punished
with imprisonment of not less than six months or a fine of not less than Five
thousand pesos (P5,000.00), but not more than Fifty thousand pesos
(P50,000.00), or both, at the discretion of the court.

(c) If the violator is a corporation, organization or any similar entity, the

officials thereof directly involved shall be liable therefore.

(d) If the violator is an alien or a foreigner, he shall be deported immediately

after service of sentence without further deportation proceedings.

Upon filing of an appropriate complaint, and after due notice and hearing, the
proper authorities may also cause the cancellation or revocation of the
business permit, permit to operate, franchise and other similar privileges
granted to any business entity that fails to abide by the provisions of this
Act.”

SEC. 4. The title of Republic Act No. 7277 is hereby amended to read as the
“Magna Carta for Persons with Disability”, and all references on the said law
to “Disabled persons” shall likewise be amended to read as “persons with
disability”.

SEC. 5. The Department of Social Welfare and Development, the National

Council for the Welfare of Disabled Persons, and the Bureau of Internal
 Republic Act No. 10070
ESTABLISHING INSTITUTIONAL MECHANISM TO ENSURE THE
IMPLEMENTATION OF PROGRAMS AND SERVICES FOR PERSONS
WITH DISABILITIES IN EVERY PROVINCE, CITY AND
MUNICIPALITY, AMENDING REPUBLIC ACT NO. 7277, OTHERWISE
KNOWN AS THE MAGNA CARTA FOR DISABLED PERSONS•, AS
AMENDED, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines
in Congress assembled:
Section 1. Section 40 of Republic Act No. 7277, as amended, is hereby
further amended to read as follows:
Sec. 40. Role of National Agencies and Local Government Units. (a) Local
government units shall promote the establishment of organizations of persons
with disabilities (PWDs) in their respective territorial jurisdictions. National
agencies and local government units may enter into joint ventures with
organizations or associations of PWDs to explore livelihood opportunities
and other undertakings that shall enhance the health, physical fitness and the
economic and social well-being of PWDs.
(b) Local government units shall organize and establish the following:
(1) Persons with Disability Affairs Office (PDAO)
PDAO shall be created in every province, city and municipality. The local
chief executive shall appoint a PWD affairs officer who shall manage and
oversee the operations of the office, pursuant to its mandate under this Act.
Priority shall be given to qualified PWDs to head and man the said office in
carrying out the following functions:
Formulate and implement policies, plans and programs for the promotion of
the welfare of PWDs in coordination with concerned national and local
government agencies;
(ii) Coordinate the implementation of the provisions of this Act, Batas
Pambansa Blg. 344, otherwise known as the Accessibility Law, and other
relevant laws at the local level;
(iii) Represent PWDs in meetings of local development councils and other
special bodies;
(iv) Recommend and enjoin the participation of nongovernment
organizations (NGOs) and people’S organizations (POs) in the
implementation of all disability-related laws and policies;
(v) Gather and compile relevant data on PWDs in their localities;
(vi) Disseminate information including, but not limited to, programs and
activities for PWDs, statistics on PWDs, including children with disability,
and training and employment opportunities for PWDs;
(vii) Submit reports to the office of the local chief executive on the
implementation of programs and services for the promotion of the welfare of
PWDs in their respective areas of jurisdiction;
(viii) Ensure that the policies, plans and programs for the promotion of the
welfare of PWDs are funded by both the national and local government;
(ix) Monitor fundraising activities being conducted for the benefit of PWDs;
(x) Seek donations in cash or in kind from local or foreign donors to
implement an approved work plan for PWDs, in accordance with existing
laws and regulations; and
(xi) Perform such other functions as may be necessary for the promotion and
protection of the welfare of the PWDs.
(2) Focal Person
In consideration of budget restraints, local chief executives of fourth (4th),
fifth (5th) and sixth (6th) class municipalities may, in lieu of the creation of a
PDAO, designate a focal person who shall perform the functions of the
PDAO. Priority in appointment should be given to a PWD with experience
in providing services to PWDs.
The establishment of a PDAO or the appointment of a focal person, as the
case may be, should be done in consultation and coordination with the
National Council on Disability Affairs (NCDA), NGOs and POs.•

SEC. 2. References to the term “Disabled Persons” on the title and other
sections of the same Act are hereby amended to read as “Persons with
Disabilities (PWDs).•

SEC. 3. Within three (3) years after the effectivity of this Act, appropriate
agencies, headed by the Department of Social Welfare and Development
(DSWD), in consultation with the NCDA and relevant NGOs and POs, shall
review its implementation and recommend to Congress the need to mandate
the establishment of a PDAO in fourth (4th), fifth (5th) and sixth (6th) class
municipalities.

SEC. 4. In order to effectively carry out the objectives of Republic Act No.
7277, the National Government, through the DSWD, shall ensure that the
annual budget includes provisions to fund programs and provide support for
PWDs.

Local government units shall likewise ensure that the necessary fund from
any available local revenues is allocated for the implementation of this Act
for the benefit of PWDs in their jurisdictions.

SEC. 5. Repealing Clause. All laws, presidential decrees, executive orders,

and rules and regulations inconsistent with the provisions of this Act are
hereby repealed or modified accordingly.

SEC. 6. Separability Clause. If any provision of this Act is declared

unconstitutional, the same shall not affect the validity and effectivity of the
other provisions hereof.

SEC. 7. Effectivity. This Act shall take effect fifteen (15) days after its
publication in two (2) newspapers of general circulation or in the Official
Gazette, whichever comes first.
 Republic Act No. 10754
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).
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.

“The privileges may not be claimed if the PWD claims a higher discount as SEC. 4. Separability Clause. – If any provision of this Act is declared invalid
may be granted by the commercial establishment and/or under other existing or unconstitutional, other provisions hereof which are not affected thereby
laws or in combination with other discount program/s. shall remain in full force and effect.

“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. 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.

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