government concerned where the homes, residential communities or retirement villages is located shall issue the implementing guidelines for the availment of this incentives. 6.14 Availment of Tax Deductions by Establishment Granting Twenty Percent 20% Discount – The establishments may claim the discounts granted in sub-sections (6.1), (6.2), (6.4), (6.5) and (6.6) 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 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, as amended. 6.15 Prohibitions on Availment of Double Discounts The privileges mentioned in the foregoing shall not be claimed if the persons with disability claims a higher discount as may be granted by the commercial establishment and/or under other existing laws or in combination with other discount program/s. RULE V PROHIBITIONS ON VERBAL, NON-VERBAL RIDICULE AND VILIFICATION AGAINST PERSONS WITH DISABILITY Section 7. Chapter 1. Deliverance from Public Ridicule For purposes of this Chapter, public ridicule shall be defined as an act of making fun or contemptuous imitating or making mockery of persons with disability whether in writing, or in words, or in action due to their impairment/s. The following constitutes acts of public ridicule: Making fun of a person on account of his/her disability even through jokes in a manner that is degrading resulting to the embarrassment of the person with disability in front of two or more persons; Making mockery of a person with disability whether in oral or in writing; Imitating a person with disability in public gatherings, stage shows, carnivals, television shows, broadcast media and other forms of entertainments that are offensive to the rights and dignity of persons with disability or any other similar acts; No individual, group or community shall execute any of these acts of ridicule against persons with disability in any time and place which could intimidate or result in loss of self-esteem of the latter. Section 8. Chapter 2. Deliverance from Vilification For purposes of this Chapter, vilification shall be defined as: The utterance of slanderous and abusive statements against a person with disability such as but not limited to: (1) calling a person by his disability in public which results to humiliation; (2) using the disability of a person as an example in a manner that is embarrassing and humiliating to the dignity of persons with disability. An activity in public which incites hatred towards, serious contempt for, or severe ridicule of persons with disability. Any individual, group or community is hereby prohibited from vilifying any person with disability which could result into loss of self-esteem of the latter. RULE VI ENFORCEMENT AND PENALTY Section 9. Penalties Any person who violates any provision of this Act shall suffer the following penalties: For the first violation, a fine of not less than Fifty thousand pesos (P50,000.00) but not exceeding One hundred thousand pesos (P100,000.00) or imprisonment of not less than six months but not more than two years, or both at the discretion of the court; and For any subsequent violation, a fine of not less than One hundred thousand pesos (P100,000.00) but not exceeding Two hundred thousand pesos (P200,000.00) or imprisonment for not less than two years but not more than six years, or both at the discretion of the court. Any person who abuses the privileges granted herein shall be punished with imprisonment of not less than six months or a fine of not less than Five thousand pesos (P5,000.00), but not more than Fifty thousand pesos (P50,000.00), or both, at the discretion of the court. If the violator is a corporation, organization or any similar entity, the officials thereof directly involved shall be liable therefore. If the violator is an alien or a foreigner, he shall be deported immediately after service of sentence without further deportation proceedings.