Article 30Labor and Agrarian Laws and Social Legislation, p. 30

LABOR LAWS AND SOCIAL LEGISLATION SPECIAL LAWS AND IMPLEMENTING RULES AND REGULATIONS

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).

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. (as amended

by Expansion of Benefits and Privileges of Persons with

Disability (PWD), Republic Act No. 10754, [March 23, 2016])

SECTION 33. Incentives . — Those caring for and

living with a person with disability 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;

(as

amended

by

Expansion of Benefits and Privileges of Persons

with Disability (PWD), Republic Act No. 10754,

[March 23, 2016]) 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.

(As

amended by RA No. 9442, [April 30, 2007])

TITLE THREE Prohibition on Discrimination

Against Disabled Persons

CHAPTER 1 Discrimination on Employment

SECTION 34. Discrimination on Employment . — No

entity,

whether

public

or

private,

shall

discriminate

against a qualified disabled person by reason of disability

in

regard

to

job

application procedures, the hiring,

promotion,

or

discharge

of

employees,

employee

compensation, job training, and other terms, conditions,

and privileges of employment. The following constitute

acts of discrimination:

a) Limiting, segregating or classifying a disabled job

applicant in such a manner that adversely affects

his work opportunities;

b) Using qualification standards, employment tests or

other selection criteria that screen out or tend to

screen

out

a

disabled

person

unless

such

standards, tests or other selection criteria are

shown

to

be

job-related

for

the

position in

question

and

are

consistent

with

business

necessity;

c)

Utilizing

standards,

criteria,

or

methods

of

administration that:

© Compiled By RGL

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