BY ELLEN T. TORDESILLAS
THE law signed by President Aquino March 23 exempting persons with disabilities from the value-added tax is a whiff of balm in the current toxic (Philippines as money laundering center of the $81 million bank heist and the negative vibes of the election campaign) atmosphere.
The law, Republic Act No. 10754, which amends Republic Act No. 7277, otherwise known as the “Magna Carta for Persons with Disability”, exempts PWDs from the 12 percent VAT, on top of the 20 percent discount they are currently entitled to under the Magna Carta.
The discount applies to transportation fees, medical and laboratory charges, cost of medicines, admission fees in cinemas and other leisure and amusement places, and funeral and burial services.
The House bill was sponsored by Leyte Rep. Martin Romualdez in the House of Representatives and in the Senate, by Sen. Sonny Angara.
The PWDs now enjoy the same privileges as senior citizens, an attribute of a compassionate society.
Another feature of R.A. 10754 is the incentives to PWD caregivers which was introduced by Sen. Ralph Recto, co-sponsor of the bill at the Senate.
In a press statement Recto said, “A child, parent, sibling, or a relative of up to fourth degree of consanguinity or affinity who is caring for or living with a PWD, who in turn is chiefly dependent on the relative and incapable of self-support, can claim additional tax exemption.”
“Kung kasama ang fourth civil degree of affinity, kasama dyan ang parent-in-law o biyenan ng taxpayer, hanggang first cousin-in-law,” he further explained.
The tax deduction of P25, 000 annually is the same as what is currently claimed by a parent of a child not over the age of 21.
“This is certainly not enough but this is significant because it breaks the longstanding embargo that carrying for a PWD cannot be claimed as a tax deduction,” Recto said.
Recto clarified though that this privilege cannot be enjoyed for the tax-filing deadline on April 15, as income tax returns will only cover income derived during the past year.
Recto urged the government particularly Social Services Dinky Soliman to immediately convene the committee that will draft the Implementing Rules and Regulations. “I hope this IRR will not move on crutches. Sana mabilis. Any delay in effect freezes the benefits,” he said.
A PWD-related issue that remains to be clarified is the automatic inclusion of persons suffering from chronic diseases in the PWD list.
An earlier article by Patrick Pascual for VERA Files underscored the problems encountered by persons suffering from a chronic disease but do not look physically ill. Many of them are denied discounts by drugstores and other establishments.
Republic Act 7277, the Magna Carta for Disabled Persons defines Disabled Persons as those “suffering from restriction or different abilities as a result of a mental, physical, or sensory impairment, to perform an activity in the manner or within the range considered normal for a human being.”
R.A. 7277 was amended by Republic ACT 9422 granting additional privileges and incentive to with PWDs.
It states that “Identification Cards shall be issued to any bonafide PWD with permanent disabilities due to any one or more of the following conditions: psychosocial, chronic illness, learning, mental, visual, and orthopedic, speech and hearing conditions.”
Chronic means a condition or disease that is persistent or otherwise long-lasting in its effects. HIV is one example of chronic illness which also includes asthma, diabetes, cancer lupus, and many more.
Many persons who are ill with cancer o lupus do not manifest physical or mental impairment and there are offices of DSWDs that refuse to issue them PWD IDs. Some agree to fall under “mental” or “psychosocial” conditions just to be able to get PWD IDs.
That issue should be resolved with clarity but meanwhile, as Recto said, the additional tax exemption to PWDs and incentives to PWD caregivers should be implemented immediately.