Persons with Disability shall be Entitled to Claim at Least 20% Discount from the Following Establishments

Republic Act (RA) No. 9442, entitled "An Act Amending Republic Act 7277, Otherwise Known as the Magna Carta for Persons with Disability," relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount has been implemented by the Bureau under Revenue Regulations No. 1-2009.

Under the regulations, persons with disability shall be entitled to claim at least 20% discount from the following establishments relative to the sale of goods or services for their exclusive use or enjoyment, viz:

a. Hotels and similar lodging establishments and restaurants;

b. Sports and recreation centers;

c. Theaters, cinema houses, concert halls, circuses, carnivals and other similar places of culture, leisure and amusement;

d. All drugstores regarding purchase of medicine;

e. Medical and dental privileges in government and private facilities, such ash but not limited to diagnostic and laboratory fees (e.g., x-rays, computerized tomography scans and blood tests), including professional fees of attending doctors (in private facilities), subject to guidelines to be issued by the Department of Health, in coordination with the Philippine Health Insurance Corporation (Philhealth);

f. Domestic air and sea transportation based on the actual fare except promotional fare. If the promotional fare discount is higher than the 20% discount privilege, the person with disability may choose the promotional fare and should no longer be entitled to the 20% discount privilege; and

g. Land transportation privileges in bus fares such as ordinary, aircon fares and on public railways (such as LRT, MRT, PNR), and such other similar infrastructure that will be constructed, established and operated by public or private entity. Toll fees of skyways and expressways are likewise subject to at least 20% discount, however, this privilege can availed only by a person with disability owning the vehicle.

Please refer ftp://ftp.bir.gov.ph/webadmin1/pdf/44005rr%201-2009.pdf the full text Revenue Regulations No. 1-2009 "Rules and Regulations Implementing Republic Act No. 9442, entitled "An Act Amending Republic Act 7277, Otherwise Known as the Magna Carta for Persons with Disability," Relative to the Tax Privileges of Persons with Disability and Tax Incentives for Establishments Granting Sales Discount.