6.11 The abovementioned privileges are available only to persons with disability who are Filipino citizens upon submission of any of the following as proof of his/her entitlement thereto subject to the guidelines issued by the NCWDP in coordination with DSWD, DOH and DILG. 6.11.1 An identification card issued by the city or municipal mayor or the barangay captains of the place where the persons with disability resides; 6.11.2 The passport of the persons with disability concerned; or 6.11.3 Transportation discount fare Identification Card (ID) issued by the National Council for the Welfare of Disabled Persons (NCWDP). However, upon effectivity of this Implementing Rules and Regulations, NCWDP will already adopt the Identification card issued by the Local Government Unit for purposes of uniformity in the implementation. NCWDP will provide the design and specification of the identification card that will be issued by the Local Government Units. 6.12 Tax Incentives for Benefactors. Those caring for and living with a person with disability shall be granted 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(A) of the National Internal Revenue Code, 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 are concerned. 6.12.1 Availment of the head of family status’ by benefactors of persons with disability. A benefactor of a person with disability whose civil status is single shall be considered as head of family and shall be allowed to avail himself/herself of that status. As such, he shall be entitled only to one basic personal exemption equivalent to Twenty-five thousand pesos (P25,000), or as allowed thereafter under the National Internal Revenue Code. 6.12.2 Married individuals with child/children with disability. – A married individual is entitled to a basic personal exemption equivalent to Thirty-two thousand pesos (P32,000) under Section 35(B) of the National Internal Revenue Code, as amended. If the married individual has a child or has children with disability, who is/are dependent on him/her for support, he/she shall be entitled to an additional exemption of Eight thousand pesos (P8,000) per qualified dependent (not exceeding four). A married individual is not entitled to the above additional exemption if he/she takes care of a person with disability who is not his/her child, unless he/she legally adopts the same. 6.12.3 Solo parents (under R.A. No. 8972 Solo Parent Act) with child/children with disability. – A single or legally separated individual who has a child, legitimate, illegitimate or legally adopted, is entitled to a basic personal exemption granted to a head of family. He/She is entitled also to an additional exemption of Eight thousand pesos per qualified dependent (not exceeding four). A solo parent is not entitled to the above 6.12.1 additional exemption if he/she takes care of a person with disability who is not his/her child, unless he/she legally adopts the same. 6.12.4 Grandparents with grandchild/grandchildren with disability. A grandparent who is not legally separated or a widow/widower or a solo parent is entitled to a basic personal exemption of Thirty-two thousand pesos (P32,000) [the personal exemption granted to a married individual]. A grandparent who is legally separated or a widow/widower may still claim the same basic personal exemption as if he/she was separated or as if his/her spouse died at the close of the taxable year, as the case may be. If the grandparent, caring for a grandchild with disability, is legally separated or a solo parent, he/she is entitled only to the status of a head of a family and, as such, he/she shall be entitled only to the basic personal exemption equivalent to Twenty-five thousand pesos (P25,000). A grandparent, caring for a grandchild with disability, cannot avail for himself/herself the additional exemption enjoyed by a married individual or by a solo parent with regard to his/her dependent/s. A benefactor shall comply with all the requirements that shall hereinafter be issued by the Secretary of Finance, upon recommendation of the Commissioner of Internal Revenue, before he/she can avail of the incentives as provided for under the Act. 6.13 Individuals or nongovernmental institutions establishing homes, residential communities or retirement villages solely to suit the needs and requirements of persons with disability shall be accorded the following: (i) Realty tax holiday for the first five years of operation; and (ii) Priority in the building and/or maintenance of provincial or municipal roads leading to the aforesaid home, residential community or retirement village. The city and municipal