MAGNA CARTA FOR PERSONS WITH DISABILITY
Filipino citizens
Submission of any proof of entitlement
ID issued by the city/municipal mayor or
barangay captain
Passport
Transportation discount fare ID
issued by NCWDP
20% DISCOUNT AND VAT EXEMPTION, if applicable
on the sale of goods and services for the exclusive use
and enjoyment or availment of PWD
1. On the fees and charges relative to the
utilization of all services in
1. Hotels similar lodging establishments
2. Restaurants
3. Recreation centers
2. On admission fees charged by
1. Theaters
2. Cinema houses
3. Concert halls
4. Circuses
5. Carnivals
6. Other similar places of culture, leisure
and amusement
3. On the purchase of MEDICINES in all
DRUGTORES
4. MEDICAL & DENTAL SERVICES
1. All Government facilities
Diagnostic and laboratory fees
X-rays
CT Scans
Blood tests
Professional fees of attending
doctors
5. MEDICAL & DENTAL SERVICES
2. All Private hospitals and Medical
facilities
Diagnostic and laboratory fees
Professional fees
6. Fare for Domestic Air & Sea travel
7. Actual fare for Land transportation travel
PUB/PUJ
Taxis
Asian utility vehicles (AUV)
Shuttle
Public railways (LRT, MRT,PNR)
8. Funeral and Burial services
Purchase of casket or urn
Embalming
Hospital morgue
Transport of the body to intended burial
site in the place of origin
EXCLUDES the cost of
Obituary publication
Memorial lot
The establishments may claim the discounts in 1, 2,
3, 5, 6, 7, and 8 as TAX DEDUCTIONS based on the
NET COGS/COS. Provided that,
The deduction is allowed only at the same
year the discount is granted
Total amount of claimed tax deduction net of
VAT, shall be included in GROSS
SALES/RECEIPTS
Proper documentation
EXPANDED SENIOR CITIZENS ACT OF 2010
Senior citizen or duly authorized
representative
Submission of proof of entitlement
ID issued by OSCA
Passport
Other documents that established that
the SC is at least 60 years old
(A) 20% DISCOUNT AND VAT EXEMPTION, if
applicable on the sale of goods and services from
all establishments for the exclusive use and
enjoyment or availment of PWD
1. On the fees and charges relative to the
utilization of all services in
1. Hotels similar lodging
establishments
2. Restaurants
3. Recreation centers
2. On admission fees charged by
1. Theaters
2. Cinema houses
3. Concert halls
4. Circuses
5. Leisure and Amusement
3. On the purchase of MEDICINES
Influenza and pneumococcal
vaccines
Essential medical supplies,
accessories & equipment
4. MEDICAL & DENTAL SERVICES,
Diagnostic and Laboratory fees in
all private hospitals
Medical facilities
Outpatient clinics
Home health care services
5. On the PROFESSIONAL FEES
attending physicians in
all private hospitals
Medical facilities
Outpatient clinics
Home health care services
6. On the PROFESSIONAL FEES of
licensed professional providing home
health care services
7. Actual transportation fare for Domestic
Air & Sea travel
Based on actual fare &
Advanced booking
8. Actual fare for land transportation travel
PUB/PUJ
Taxis
Asian utility vehicles (AUV)
Shuttle
Public railways (LRT, MRT,PNR)
9. Funeral and Burial services
Purchase of casket or urn
Embalming
Hospital morgue
Transport of the body to intended
burial site in the place of origin
EXCLUDES the cost of
Obituary publication
Memorial lot
EDUCATIONAL ASSISTANCE to QUALIFIED PWD
Public and Private schools
Primary, secondary, tertiary, post-tertiary
Vocational and technical education
Through the provision of
Scholarships
Grants
Financial aids
Subsidies
Other incentives
Support of books, learning materials and
uniform allowances
Provided that PWD shall meet the minimum admission
requirements.
CONTINUANCE OFSAME BENEFITS AND
PRIVILIGES given by
GSIS
SSS
Pag-IBIG
SPECIAL DISCOUNTS in SPECIAL PROGRAMS
Purchases of BASIC COMMODITIES
Provision of EXPRESS LANES
In ALL commercial & government
establishments
PRIORITY shall be given to PWD
INCENTIVES TO PERSONS CARING FOR & LIVING
WITH A PWD
Additional personal exemption of P25,000.00
PWD, a qualified dependent
Within fourth degree of consanguinity
or affinity
Not gainfully employed
Chiefly dependent upon the taxpayer
Regardless of age
INCENTIVES to Individuals or NGOs establishing
Homes, residential communities
Retirement villages
- Solely to suit the needs and requirements of PWDs
REALTY TAX HOLIDAY
-first five years of operation
Priority in the building/construction of
provincial/municipal roads
TAX INCENTIVES
Any donation, bequest, subsidy, financial aid
made to GOVERNMENT AGENCIES engaged
in rehabilitation of disabled persons &
ORGANIZATIONS of disabled persons
EXEMPT from DONORS TAX
Allowed as DEDUCTIONS from the
donors gross income for purposes of
computing taxable income
Donations from FOREIGN COUNTRIES
EXEMPT from taxes and duties on
importation
Local manufacturing or technical aids and
appliances used by disabled persons
Preferred area of investment
EO NO. 226 Omnibus Investment Code
of 1987
Shall enjoy rights, privileges and
incentives provided by EO no. 226
RIGHTS AND PRIVILIGES
EMPLOYMENT
5% of all casual emergency and contractual
positions in government agencies, offices or
EDUCATIONAL ASSISTANCE to Qualified
Senior Citizens
Public and Private schools
Post-secondary, tertiary, post-tertiary
Vocational and technical education
Short term courses for retooling
Through the provision of
Scholarships
Grants
Financial aids
Subsidies
Other incentives
Support of books, learning materials and
uniform allowances
Provided that SC shall meet the minimum
admission requirements.
CONTINUANCE OFSAME BENEFITS AND
PRIVILIGES given by
GSIS
SSS
Pag-IBIG
SPECIAL DISCOUNTS in SPECIAL
PROGRAMS
Purchases of BASIC COMMODITIES
Provision of EXPRESS LANES
In ALL commercial & government
establishments
PRIORITY shall be given to SC
MWE Senior Citizens
Exemption from the payment of
individual income tax
(C) PUBLIC UTILITIES DISCOUNT
Minimum of 5% discount
Monthly water consumption
DNE 30 cubic meters
Monthly electricity consumption
DNE 100kwh
Meters are registered in the name of SC
residing therein
Privilege granted per household
BENEFITS
Free medical and dental services,
diagnostic and laboratory fees in all
government facilities
Free vaccination against the influenza
virus and pneumococcal disease for
indigent senior citizens
Retirement benefits, government and
private sector, shall be upgraded to be at
par with the current scale enjoyed by
those in actual service.
EXEMPTION from training fees for
socioeconomic programs.
DEATH BENEFIT assistance of a
minimum of P2,000 shall be given to
nearest surviving relative
The establishments may claim the discounts
granted in A(20% discount list) and C(Public
utilities) as TAX DEDUCTION based on the
COGS/COS. Provided that,
The deduction is allowed only at the
same year the discount is granted
Total amount of claimed tax deduction
net of VAT, shall be included in
GROSS SALES/RECEIPTS for tax
purposes
Proper documentation
GOVERNMENT ASSISTANCE
EMPLOYMENT
SC who have the capacity and
desire to work or be re-employed
 corporations engaged in social development PRIVATE ENTITIES that will
shall be reserved for PWDs employ SC: Additional
deduction from GROSS
PRIVATE ENTITIES: Additional deduction INCOME of 15% of the total
from GROSS INCOME of 25% of the total amount paid as salaries & wages
amount paid as salaries & wages to PWD to PWD
PRIVATE ENTITIES, improvements or Employment shall continue for a
modification in order to provide reasonable period of at least 6 months
accommodation shall be entitled to an Annual income of SC DNE the
additional deduction from NET TAXABLE latest poverty threshold
INCOME equivalent to 50% of direct costs EDUCATION
of improvements/modifications. Ensure access to formal and
EDUCATION non-formal education
at least 5% of the allocation for the Private HEALTH
Education Student Financial Assistance National health program and
Program by virtue of RA 6725 integrated health service for SC.
Shall be set aside for disabled students Senior citizen ward in every
pursuing vocational or technical & degree government hospital
courses. Geriatric ward shall be for
HEALTH exclusive use of SC
National Health Program which shall aim to SOCIAL SERVICES
attain At least 50% discount shall be
Prevention of disability, prenatally & granted on the consumption of
postnatally electricity, water and telephone
Recognition and early diagnosis of by senior citizen centers and
disability residential care/group homes
Early rehabilitation of the disbabled (government run/non-stock, non-
DOH shall formulate and implement program profit domestic corporation)
to enable marginalized disabled person to Self and social enhancement
avail of free rehabilitation services in services
government hospitals After care and follow up
The State shall make essential health services
services available to PWD at affordable cost Neighborhood support
AUXILIARY SERVICES services
To restore the PWDs social functioning and Substitute family care
participation in community affairs HOUSING
TELECOMMUNICATIONS National shelter program, e.g.
Broadcast Media. TV stations shall be establishment of housing units
encouraged to provide a sign language inset for the elderly
or subtitles in at least one newscast program ACCESS TO PUBLIC TRANSPORT
a day and special programs of national DOTC shall develop a program
significance to assist SC to fully gain access
FREE postal charges for PWD to public transport facilities.
Articles and literatures sent by mail INCENTIVE FOR FOSTER CARE
within PH and abroad INCENTIVES to Individuals or
Aids and orthopedic devices for the NGOs establishing
disabled sent by abroad by mail for Homes, residential communities
repair Retirement villages
ACCESSIBILITY
- Solely to suit the needs and requirements of
Batas Pambasa Bilang 344. Barrier free
senior citizens
environment that will enable PWD to have
REALTY TAX HOLIDAY
access in public and private buildings and
-first five years of operation
establishments
Priority in the
Mobility. PWD shall be allowed to drive motor
building/construction of
vehicles pertinent to the nature of disability.
provincial/municipal roads
Subsidized transportation fare for ADDITIONAL GOVERNMENT
marginalized disabled persons. ASSISTANCE
POLITICAL & CIVIL RIGHTS 1. Social Pension.
System of Voting. PWD shall be allowed to be Indigent SC
assisted by a person of his choice in national Monthly stipend P500
or local elections To augment daily subsistence &
Right to Assemble. other medical needs
Right to Organize 2. Mandatory Philhealth
Coverage.
To all senior citizens (RA 10645)
3. Social Safety Nets.
Social safety assistance intended
to cushion the effects of economic
shocks, disasters and calamities.

PROHIBITION ON DISCRIMINATION OFFICE FOR SENIOR CITIZENS AFFAIRS

On EMPLOYMENT (OSCA)
On TRANSPORTATION Head of OSCA appointed by Mayor
On the USE OF PUBLIC ACCOMODATIONS Term of 3 years, without reappointment
AND SERVICES Cause for removal: death, permanent
disability or ineffective performance
Honorarium. At least equal to salary
Grade 10
Supervision by the office of the mayor
PENAL PROVISIONS
Violation of this ACT
1st violation: not less than P50,000 but not exceeding
P100,000 or imprisonment for not less than 6 months
but not more than 2 years or both
2nd violation: not less than P100,000 but not exceeding
P200,000 or imprisonment for not less than 2 years but
not more than 6 years or both
Abuse of priviliges granted: imprisonment of not less
than 6 months or fine of not less than P5000 but not
more than P50,000 or both
PENAL PROVISIONS
Violation of this ACT
1st violation: not less than P50,000 but not
exceeding P100,000 and imprisonment for not
less than 2 years but not more than 6 years
2nd violation: not less than P100,000 but not
exceeding P200,000 and imprisonment for not
less than 2 years but not more than 6 years
Abuse of priviliges granted: imprisonment of
not less than 6 months and fine of not less than
P50,000 but not more than P100,000