IRR OF RA 10754 -AN ACT EXPANDING
THE BENEFITS AND PRIVILEGES OF
PERSONS WITH DISABILITY (PWD)
REPUBLIC ACT NUMBER 10754
An Act Expanding the Benefits and Privileges of Persons with Disability
IMPLEMENTING RULES AND REGULATIONS
RULE I
TITLE, PURPOSE AND CONSTRUCTION
Section 1. Title – These Rules shall be known and cited as the Implementing Rules
and Regulations of Republic Act No. 10754, otherwise known as the Act Expanding the
Benefits and Privileges of Persons with Disability (PWD).
Section 2. Purpose – These Rules and Regulations are promulgated to prescribe the
procedures and guidelines for the implementation of Republic Act No. 10754 in order to
facilitate compliance with the Act and to achieve its objectives.
Section 3. Construction – These Rules and Regulations shall be construed and
applied in accordance with and in furtherance of the policies and objectives of the law.
In case of doubt, the same shall be construed liberally and in favor of persons with
disability.
RULE II
POLICIES AND OBJECTIVES
Section 4. Policies and Objectives – It is the declared policy of the State to give full
support to the improvement of well-being and integration into mainstream society of
persons with disability. It is the objective of Republic Act No. 10754 to provide persons
with disability the opportunity to participate fully into the mainstream of society by
granting them at least twenty (20%) discount and exemption from the value added tax
on the sale of certain goods and services identified under Republic Act No. 9442 for the
exclusive use, enjoyment or availment of persons with disability.
RULE III
DEFINITION OF TERMS
Section 5. Definition of Terms – For purposes of these Rules and Regulations, these
terms are defined as follows:
5.1 Persons with Disability – are those who have long-term physical, mental,
intellectual or sensory impairments which in interaction with various barriers may hinder
their full and effective participation in society on an equal basis with others. For
purposes of these Rules and Regulations, persons with disability shall be classified by
the Department of Health (DOH) through an issuance.
5.2 Basic Necessities – are goods vital to the needs of consumers for their sustenance
and existence such as, but not limited to, rice; corn; root crops; bread; fresh, dried or
canned fish and other marine products; fresh pork, beef and poultry meat; fresh eggs,
potable water in bottles and containers; fresh and processed milk; fresh vegetables and
fruits; locally manufactured instant noodles; coffee; coffee creamer; sugar; cooking oil;
salt; laundry soap and detergents; firewood; charcoal; household liquefied petroleum
gas (LPG) and kerosene; candles; drugs classified as essential by the Department of
Health and such other goods as may be classified by the Department of Trade and
Industry and Department of Agriculture.
5.3 Dental Services – refers to oral examination, cleaning, permanent and temporary
filling, extractions and gum treatments, restoration, replacement or repositioning of
teeth, or alteration of the alveolar or periodontium process of the maxilla and the
mandible that are necessary for the diagnosis and/or treatment of a dental illness or
injury.
5.4 Diagnostic and Laboratory Tests – any procedure conducted for diagnostic
purposes. It shall include such procedures as x-rays, CT-scans, MRI scans, PET
scans, blood chemistry exams, histopathology and immunopathology, hematology,
urine analysis, parasitology and bacteriology tests, serology, blood banking and all other
diagnostic radiology, clinical laboratory and other diagnostic examinations that are
necessary for the diagnosis of the disability or medical condition of a person with
disability. It shall also include clinical psychological tests, assessment of speech