Implementation of Republic Act No. 10754 “An Act Expanding the Benefits and Privileges of Persons
With Disability (PWD)” and the Execution of Its Implementing Rules and Regulations
Republic of the Philippines
Department of Health
OFFICE OF THE SECRETARY
26 January 2017
MEMORANDUM
TO: DRUGSTORE ASSOCIATION OF THE PHILIPPINES (DSAP)
DRUGSTORE CHAINS
HOSPITAL PHARMACIES
NON-DSAP MEMBERS DRUG OUTLETS
SUBJECT: Implementation of Republic Act No. 10754 “An Act Expanding the Benefits and Privileges of
Persons With Disability (PWD)” and the Execution of Its Implementing Rules and Regulations
Please be informed that the Implementing Rules and Regulations of RA 10754, which took effect on 23
December 2016, specifically stipulates in Section 4. Policies and Objectives the declared policy of the
state “… to provide persons with disability the opportunity to participate fully into the mainstream of
society by granting them at least twenty percent (20%) discount and exemption from the value added
tax on the sale of certain goods and services identified under Republic Act 9442 for the exclusive use,
enjoyment or availment of persons with disability.”
Section 6.4 (Purchase of Medicines and Foods for Special Medical Purposes) likewise states that “The
Department of Health, in coordination with the Philippine Health Insurance Corporation and Food and
Drug Administration, shall issue the corresponding guidelines, circulars or directives related to this
section and disseminate such information to all concerned.”
While the DOH is still in the process of creating its own guideline on the above IRR provision, please be
advised that SEC.3. (Implementing Rules and Regulations) of the Law itself points out that “The
Department of Social Welfare and Development (DSWD), in consultation with the Department of Health
(DOH), the Department of Finance (DOF); and the National Council on Disability Affairs (NCDA), shall
promulgate the necessary rules and regulations for the effective implementation of the provisions of
this Act: “Provided, that the failure of the concerned agencies to promulgate the said rules and
regulations shall not prevent the implementation of this Act upon its effectivity.” Hence, all drug retail
outlets are mandated by Law to give the necessary discount and exemption to any PWD on the purchase
of prescribed medicines as well as food for special medical purposes at any given time, regardless if this
Agency has not yet finalized the guidelines on granting discounts for PWDs.
In the meantime, we recommend drugstores and hospitals pharmacies to apply the burden sharing
mechanisms currently implemented for senior citizens in the granting of discounts for PWDs.
For strict compliance.