RA 10754 – An Act Expanding The
Benefits And Priviledges Of Persons
With Disability (PWD)
Republic Act No. 10754
Republic of the Philippines
Congress of the Philippines
Metro Manila
Sixteenth Congress
Third Regular Session
Begun and held in Metro Manila, on Monday, the twenty-seventh day of July, two
thousand fifteen.
[REPUBLIC ACT NO. 10754]
AN ACT EXPANDING THE BENEFITS AND PRIVILEGES OF PERSONS WITH
DISABILITY (PWD)
Be it enacted by the Senate and House of Representatives of the Philippines in
Congress assembled:
SECTION 1. Section 32 of Republic Act No. 7277, as amended, otherwise known as the
“Magna Carta for Persons with Disability”, is hereby further amended to read as follows:
“SEC. 32. Persons with disability shall be entitled to:
“(a) At least twenty percent (20%) discount and exemption from the value-added tax
(VAT), if applicable, on the following sale of goods and services for the exclusive use
and enjoyment or availment of the PWD:
“(1) On the fees and charges relative to the utilization of all services in hotels and similar
lodging establishments; restaurants and recreation centers;
“(2) On admission fees charged by theaters, cinema houses, concert halls, circuses,
carnivals and other similar places of culture, leisure and amusement;
“(3) On the purchase of medicines in all drugstores;
“(4) On medical and dental services including diagnostic and laboratory fees such as,
but not limited to, x-rays, computerized tomography scans and blood tests, and
professional fees of attending doctors in all government facilities, subject to the
guidelines to be issued by the Department of Health (DOH), in coordination with the
Philippine Health Insurance Corporation (PhilHealth);
“(5) On medical and dental services including diagnostic and laboratory fees, and
professional fees of attending doctors in all private hospitals and medical facilities, in
accordance with the rules and regulations to be issued by the DOH, in coordination with
the PhilHealth;
“(6) On fare for domestic air and sea travel;
“(7) On actual fare for land transportation travel such as, but not limited to, public utility
buses or jeepneys (PUBs/PUJs), taxis, asian utility vehicles (AUVs), shuttle services
and public railways, including light Rail Transit (LRT), Metro Rail Transit (MRT) and
Philippine National Railways (PNR); and
“(8) On funeral and burial services for the death of the PWD: Provided, That the
beneficiary or any person who shall shoulder the funeral and burial expenses of the
deceased PWD shall claim the discount under this rule for the deceased PWD upon
presentation of the death certificate. Such expenses shall cover the purchase of casket
or urn, embalming, hospital morgue, transport of the body to intended burial site in the
place of origin, but shall exclude obituary publication and the cost of the memorial lot.
“(b) Educational assistance to PWD, for them to pursue primary, secondary, tertiary,
post tertiary, as well as vocational or technical education, in both public and private
schools, through the provision of scholarships, grants, financial aids, subsidies and
other incentives to qualified PWD, including support for books, learning materials, and
uniform allowance to the extent feasible: Provided, That PWD shall meet the minimum
admission requirements;
“(c) To the extent practicable and feasible, the continuance of the same benefits and
privileges given by the Government Service Insurance System (GSIS), Social Security
System (SSS), and Pag-IBIG, as the case may be, as are enjoyed by those in actual
service;