20% discount under his/her valid senior citizen identification card (ID), the person with disability shall use either his/her PWD ID Card or Senior Citizen ID card to avail of the 20% discount. Section 13. Tax Deduction – The establishment may claim the discounts provided herein 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. The records of sales of the establishments claiming tax deductions must contain the name of the person with disability, his/her PWD identification card number and if applicable, his/her Tax Identification Number (TIN). Failure on the part of such establishments to include such details in their records of sales would result in the disallowance of the 20% sales discount claimed as deduction and the input tax attributable to VAT exempt sale claimed as cost or expense. RULE V TAX INCENTIVES Section 14. Tax Incentives for those Caring for and Living with Persons with Disabilities – Those caring for and living with a person with disability, up to the fourth degree of affinity or consanguinity, shall be granted tax incentives in accordance with the provisions of the National Internal Revenue Code, as amended. For purposes of granting the incentives, persons with disability shall be treated as dependents under Section 35(b) of the National Internal Revenue Code of 1997, as amended, and as such, individual taxpayers providing care for them shall be accorded the privileges granted by the Code insofar as having dependents under the same section is concerned. The treatment of a person with disability as a dependent however should not be construed to mean an increase in the maximum number of dependents, which is currently limited to four (4) dependents, for which additional personal exemption may be claimed by a taxpayer under Section 35(b) of the National Internal Revenue Code of 1997, as amended.” For this purpose, the Bureau of Internal Revenue shall issue the corresponding Revenue Regulations pertinent to the implementation of the tax incentives and privileges of this Act. The National Council on Disability Affairs shall revise and disseminate the template of the identification cards of persons with disability to include the name of the guardian, name of the tax claimant, tax identification number of the tax claimant and their contact numbers to facilitate the implementation of this section. It shall also retain the PWD ID number coding by local government unit to facilitate the ease of monitoring of data on the sector in barangays, municipalities, cities, provinces and regions. RULE VI MONITORING AND REPORTING Section 15. Monitoring. The National Council on Disability Affairs (NCDA) shall monitor the implementation of these Implementing Rules and Regulations to ensure that persons with disability enjoy the additional benefits and privileges provided by the law. A monitoring scheme shall be developed by the NCDA to secure relevant and up-to-date information on the progress of its enforcement and this shall cover the consolidation of reports from the Persons with Disability Affairs Office and other government agencies on matters pertaining to their duty and responsibility to establish the necessary information on persons with disability including their availment of tax incentives. The filing of complaints against the violators of this Act and its Implementing Rules and Regulations shall be with the Persons with Disability Affairs Office under the Local Government Units and/or with the National Council on Disability Affairs for referral and resolution of the proper government agencies. The enforcement and penalties for the violation of this Act shall be in accordance with Republic Act No. 7277 as amended by Republic Act No. 9442 including its Implementing Rules and Regulations. RULE VII EFFECTIVITY