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Buenaventura III, Wilfredo C.

April 23, 2017

BSA 3-1

1. Background or conditions existing before the enactment of the law

Republic Act No. 7277 was approved on the term of former president Corazon Aquino,
It emphasizes the prevention and eradication of discrimination as distinguished from
public ridicule and vilification which were further amendments made by former
president Gloria Macapagal Arroyo. It also provides rights and privileges to PWDs
but only so they will not be discriminated. No such discounts were available until
amendments in R.A. No. 9442 and 10754. ( R.A. No. 7277 Title III, R.A. No. 9442
Sec. 2)

2. Rationale for its enactment

SEC. 2. Declaration of Policy - The grant of the rights and privileges for disabled
persons shall be guided by the following principles:

(a). Disabled persons are part of the Philippine society, thus the Senate shall give full
support to the improvement of the total well-being of disabled persons and their
integration into the mainstream of society. Toward this end, the State shall adopt
policies ensuring the rehabilitation, self-development and self-reliance of disabled
persons. It shall develop their skills and potentials to enable them to compete
favorably for available opportunities.

(b). Disabled persons have the same rights as other people to take their proper place
in society. They should be able to live freely and as independently as possible. This
must be the concern of everyone the family, community and all government and non-
government organizations. Disabled persons rights must never be perceived as
welfare services by the Government.

(c). The rehabilitation of the disabled persons shall be the concern of the Government
in order to foster their capability to attain a more meaningful, productive and satisfying
life. To reach out to a greater number of disabled persons, the rehabilitation services
and benefits shall be expanded beyond the traditional urban-based centers to
community based programs that will ensure full participation of different sectors as
supported by national and local government agencies.

(d). The State also recognizes the role of the private sector in promoting the welfare of
disabled persons and shall encourage partnership in programs that address their
needs and concerns.

(e). To facilitate integration of disabled persons into the mainstream of society, the
State shall advocate for and encourage respect for disabled persons. The State shall
exert all efforts to remove all social, cultural, economic, environmental and attitudinal
barriers that are prejudicial to disabled persons.
3. Date when enacted into law

Republic Act No. 7277 was approved by former president Corazon Aquino on March
24, 1992. Some parts were amended by R.A. No. 9442, approved by former president
Gloria Macapagal Arroyo on April 30, 2007 and furthermore amended by R.A. No.
10754 which was approved by former president Benigno Aquino III on March 23, 2016.

4. Benefits provided by the law

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

(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).

The privileges may not be claimed if the PWD claims a higher discount as may be
granted by the commercial establishment and/or under other existing laws or in
combination with other discount program/s.

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.
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.

(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.

5. Responsibility of each organizations and government agencies implementing

the law

- United Nations (UN)

The United Nations Educational, Scientific and Cultural Organization and United
Nations Childrens Fund are among the special UN agencies that have been providing
both funding and technical support to the Department of Education to encourage
initiatives on special-needs education in the Philippines. Despite these initiatives, the
education system is far from being able to realize the goal of including the widest
possible number of learners with special needs, because of continuing problems like
low enrollment, disparity between boys and girls with disabilities, and high dropout and
repetition rate among disabled students.

- National Council for the Welfare of Disabled Persons (NCWDP)

The National Council for the Welfare of Disabled Persons (NCWDP) is the focal point
for disability issues and concerns. It has an intersectoral and multidisciplinary
composition. It has a board composed of national government agencies, NGOs, and
representatives of organizations of persons with disabilities and civic and cause-
oriented (advocacy) groups.

- Department of Education (DepEd)

The Department of Education promotes inclusive education that mainstreams student
with disabilities in regular classes. Education department records indicate that an
average of 500 deaf and blind students enter regular schools annually. The
Department of Education has issued the following policies through department orders:

(i) Department Order No. 14 Series of 1993: Creation of Special Education


(ii) Department Order No. 12 Series of 1999: Production of textbooks for

learners with visual impairments.

(iii) Department Order No. 11 Series of 2000: Recognizes special education

centers in the Philippines.

- Department of Social Welfare and Development (DSWD)

The Department of Social Welfare and Development (DSWD) initiated the TAWAG
(Continuing Education without Barriers) program to enhance the physical, social,
mental and psychological functioning of children and out-of-school youth with
disabilities through their integration into day care services or special or regular
schools. The TAWAG program had provided services to 1,322 children and youth with
disabilities as of 2001.

- Department of Environment and Natural Resources (DENR)

Training programs have been organized and conducted for persons with disabilities by
the Department of Environment and Natural Resources in reflexology; waste recycling;
bonsai growing, cut-flower and orchid growing, shell craft, weaving and mat making,
cattle fattening and goat raising, slippers, stuffed toys and candle making, meat
processing and baking, compost soil preparation and landscape gardening, and
doormat/potholders and papier mch products. Successful trainees are provided soft
loans to start their business.

- Department of Health (DOH)

The Department of Health, in partnership with the private sector and other government
agencies, conducts advocacy campaigns in the area of prevention of the causes of
disabilities. Prevention measures undertaken by the department include immunization
and vaccination, screening of newborn babies, free distribution of vitamin A capsules,
iron tablet supplementation, production and distribution of iodized salt, mother and
child care program prenatal and postnatal care, and nutrition education.

- Department of Labor and Employment (DOLE)

The Department of Labor and Employment, through the Occupational Safety and
Health Center, conducts safety regulation programs for the prevention of accidents in
workplaces to prevent occupation-related disabilities.

- Katipunan ng Maykapansanan sa Pilipinas, Inc (KAMPI)

Katipunan ng Maykapansanan sa Pilipinas, Inc. (KAMPI), the national federation of

241 organizations of persons with disabilities in the Philippines, operates and
maintains 60 community-based centers for children with disabilities aged 014 years,
called Stimulation and Therapeutic Activity Centers (STAC)

6. In relation to CSR, responsibilities of a corporation or a private entity

The Action Plan process is similar to any best practice approach to business. It will fit
comfortably with your business objective of ensuring continued commercial success.
The components are:

1. Review your practices

2. Devise policies and programs to eliminate disability discrimination
3. Set goals, targets and time frames
4. Devise and incorporate evaluation strategies
5. Appoint persons to be responsible for the implementation of the Action Plan
6. Communicate the Action Plan to people within your business

7. Sanctions for violators of the act

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;

(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.