Fiscal Incentives - RA 10754 (PWDs)

RA 10754 which was enacted on March 23, 2016 entitles the persons with disability (PWDs) to at least twenty percent (20%) discount and exemption from the VAT, if applicable, on the following sale of goods and services for the exclusive use and enjoyment or availment of the PWD (medicines; professional and medical and dental fees; transport fares; services in hotels, restaurants and recreation centers; admission fees in theaters and other places of leisure; and funeral and burial services for the death of PWDs).

Further, 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, as amended.