RR No.

9-2019
Date of Issue: August 27, 2019

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE

REVENUE REGULATIONS NO. 10-2019

SUBJECT: Amending Section 2, 3 and 7 of Revenue Regulations (RR) No. 05-2017. Relative
to Rules and Regulations Implementing Republic Act No. 10754, entitled “An
Act
Expanding the Benefits and Privileges of Persons with Disability (PWD)”
Relative
to the Tax Privileges of Persons with Disability and Tax Incentives for
Establishments Granting Sales Discount and Prescribing the Guidelines for the
Availment Thereof. Amending Revenue Regulations No. 1-2009.

TO: All Internal Revenue Officials, Employees and Others Concerned

SECTION 1. Scope. Pursuant to the provisions of Sections 244 of the National Internal Revenue
Code of 1997, as amended, these Regulations are hereby promulgated to amend Sections 2,3 and
7 of the Revenue Regulations (RR) No. 05-2017.

SECTION 2. Amendment – New paragraphs to be known as paragraph 2.8 and 2.9 are hereby
inserted at the end of Section 2 of RR NO. 05-2017 which shall read as follows:

“Section 2. Definitions. – For purposes of these Regulations, the following terms and
phrases shall be defined as follows:
xxx xxx xxx
2.8 Basic Necessities – are goods vital to the needs of consumers for their sustenance
and existence. For purposes of these Regulations, basic necessities shall include:

1. All kinds and variants of rice

2. Corn
3. All kinds of bread (Pastries and cakes not included)
4. Fresh, dried and canned fish and other marine products (including frozen and
in various modes of packaging)
5. Fresh pork, beef and poultry meat
6. All kinds of fresh eggs (excluding quail eggs)
7. Potable water in bottles and containers
8. Fresh and processed milk (excluding milk labeled as food supplement)
9. Fresh vegetables including root crops
10. Fresh fruits
11. Locally manufactured instant noodles
12. Coffee and coffee creamer
13. All kinds of sugar (excluding sweetener)
14. All kinds of cooking oil
15. Salt
16. Powdered liquid, bar laundry and detergent soap
17. Firewood
18. Charcoal
19. All kinds of candles
20. Household liquefied petroleum gas, not more than 11 kgs. LPG content once
every five (5) months bought from LPG dealers.
21. Kerosene, not more than 2 liters per month.

2.9 Prime Commodities – are goods not considered as basic necessities but are essential
to consumers. For purposes of these Regulations, commodities shall include:
1. Flour
2. Dried, processed and canned pork, beef and poultry meat
 3. Dairy products not falling under the definition of basic necessities
4. Onions and garlic
5. Vinegar, patis and soy sauce
6. Toilet bath soap
7. Fertilizer
8. Pesticides
9. Herbicides
10. Poultry feeds, livestock feeds and fishery feeds
11. Veterinary products
12. Paper, school supplies
13. Nipa shingle
14. Sawali
15. Cement, clinker, GI sheets
16. Hollowblocks
17. Plywood
18. Plyboard
19. Construction nails
20. Batteries (excluding cellphone and automotive batteries)
21. Electrical supplies and light bulbs
22. Steel wires”

Section 3 of RR NO. 5-2017. is hereby amended to include a new paragraoh to be read as

follows:

“SECTION 3. SALES DISCOUNTS WHICH MAY BE CLAIMED BY QUALIFIED

PERSONS WITH DISABILITY (PWD).
xxx xxx xxx

All other goods and services sold by the foregoing establishments not included in
the above enumeration expressly provided by law shall not be considered for the 20%
discount privilege notwithstanding that the same are for the exclusive use and enjoyment
 or availment of the PWD. However, every PWD shall enjoy a special discount of five
percent (5%) of the regular retail price. without exemption from the value-added tax
(VAT). of basic necessities and prime commodities enumerated under Sec. 2 (2.8) and
(2,9) hereof. The total amount of said purchase shall not exceed the amount of One
Thousand Three Hundred Pesos (Php 1,300.00) per calendar week without carry-over of
the unused amount. Provided. that said amount shall be spent on basic necessities and
prime commodities commensurate to his/her personal exclusive consumption and/or
enjoyment within the calendar week. Provided. further that said amount shall be spent on
at least four kinds of items listed as basic necessities and prime commodities.

Section 7.1 of Section 7 of RR No. 5-2017, is hereby amended to be read as follows:

“SECTION 7. EXEMPTION FROM THE VALUE-ADDED TAX (VAT) ON SALE OF

GOODS OR SERVICES TO QUALIFIED PERSONS WITH DISABILITY:
7.1 Sales of any goods and services under Section 3 of these Regulations to PWD. except
sale of basic necessities and prime commodities enumerated under Sec. 2 (2.8) and (2,9)
hereof, shall be exempted from the value-added tax. xxx xxx xxx

SECTION 3. Repealing Clause. – Any rules and regulations, issuances or parts thereof
inconsistent with the provisions of these Regulations are hereby repealed, amended or modified
accordingly.

SECTION 4. Effectivity. – These Regulations shall take effect fifteen (15) days immediately
following publication in the Official Gazette or in any wo newspaper of general circulation,
whichever comes earlier.
SUBJECT MATTER:
Amendment of the Act of Expanding the Benefits and Privileges of PWD, tax privileges of
PWD, tax incentives for establishments granting sales discounts and guidelines for availment.
SUMMARY
Amends Sections 2, 3 and 7 of RR No. 5-2017 relative to rules and regulations implementing RA
No. 10754 entitled "An Act Expanding the Benefits and Privileges of Persons with Disability
(PWD)" relative to the tax privileges of PWD and tax incentives for establishments granting
sales discount and prescribing the guidelines for the availment thereof, amending RR No. 1-2009
RR No. 10-2019
December 2, 2019

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE

REVENUE REGULATIONS NO. 10-2019

SUBJECT: Amending Pertinent Provision of Revenue Regulations (RR) No. 4-2000, as

Amended by RR No. 7-2005, By Providing a New Format for the Notice to the Public to be
Exhibited at Place of Business

TO: All Revenue Officials, Employees, and Others Concerned

SECTION 1 – SCOPE

Pursuant to the provisions of Section 244 in relation to Sections 237, 238, 264 and 265 of
the National Internal Revenue Code at 1997 (Tax Code), as amended, these Regulations are
hereby promulgated to provide a new BIR Notice to the Public to be exhibited at place of
business.

SECTION 2 – EXHIBITION OF NOTICE AT PLACE OF BUSINESS

For the purpose of improving revenue collection through enforcement of the legal
provision on the issuance of official receipt (OR)/sale invoice (SI) and to inform the
public/buyers to require the seller to issue OR/SI, persons required by law to issue such
receipts/invoices are hereby directed to post in their places of business, including branches and
mobile stores, in such area conspicuous to the public, the below Notice to issue
Receipts/Invoices (NIR):
SECTION 3 – REPEALING CLAUSE

All existing regulations and other issuances of portions thereof which are inconsistent
with the provisions of these Regulations are hereby repealed, amended, or modified accordingly.

SECTION 4 – EFFECTIVITY.

These Regulations shall take effect after fifteen (15) days following publication in two
(2) newspapers of general circulation.
SUBJECT MATTER:
Amendment of provisions by providing a new format for the notice of the public to be exhibited
at place of business.

SUMMARY
Amends pertinent provision of RR No. 4-2000, as amended by RR No. 7-2005, by providing a
new format for the Notice to the Public to be exhibited at place of business.
 DIGESTS

REVENUE REGULATIONS NO. 7-2019 issued on August 27, 2019 amends Sections 2, 3 and 7
of Revenue Regulations (RR) No. 5-2017 relative to the rules and regulations implementing
Republic Act (RA) No. 10754, entitled “An Act Expanding the Benefits and Privileges of
Persons with Disability (PWD)” relative to the tax privileges of PWD and tax incentives for
establishments granting sales discount and prescribing the guidelines for the availment thereof,
amending RR No. 1-2009.

The following new paragraphs which are inserted at the end of Section 2 of RR No.
52017, shall be read as follows:

“Section 2. Definitions. – For purposes of these Regulations, the following terms and
phrases shall be defined as follows:

xxx xxx xxx

2.8 Basic Necessities - are goods vital to the needs of consumers for their sustenance and
existence. For purposes of these Regulations, basic necessities shall include:

1. All kinds and variants of rice

2. Corn
3. All kinds of bread (Pastries and cakes not included)
4. Fresh, dried and canned fish and other marine products (including frozen and
in various modes of packaging)
5. Fresh pork, beef and poultry meat
6. All kinds of fresh eggs (excluding quail eggs)
7. Potable water in bottles and containers
8. Fresh and processed milk (excluding milk labeled as food supplement)
9. Fresh vegetables including root crops
10. Fresh fruits
11. Locally manufactured instant noodles
12. Coffee and coffee creamer
13. All kinds of sugar (excluding sweetener)
14. All kinds of cooking oil
 15. Salt
16. Powdered liquid, bar laundry and detergent soap
17. Firewood
18. Charcoal
19. All kinds of candles
20. Household liquefied petroleum gas, not more than 11 kgs. LPG content once
every five (5) months bought from LPG dealers.
21. Kerosene, not more than 2 liters per month.

2.10 Prime Commodities – are goods not considered as basic necessities but are
essential to consumers. For purposes of these Regulations, commodities shall
include:

1. Flour
2. Dried, processed and canned pork, beef and poultry meat
3. Dairy products not falling under the definition of basic necessities
4. Onions and garlic
5. Vinegar, patis and soy sauce
6. Toilet bath soap
7. Fertilizer
8. Pesticides
9. Herbicides
10. Poultry feeds, livestock feeds and fishery feeds
11. Veterinary products
12. Paper, school supplies
13. Nipa shingle
14. Sawali
15. Cement, clinker, GI sheets
16. Hollowblocks
17. Plywood
18. Plyboard
 19. Construction nails
20. Batteries (excluding cellphone and automotive batteries)
21. Electrical supplies and light bulbs
22. Steel wires

Section 3 of RR NO. 5-2017. is hereby amended to include a new paragraoh to be read as

follows:

“SECTION 3. SALES DISCOUNTS WHICH MAY BE CLAIMED BY QUALIFIED

PERSONS WITH DISABILITY (PWD).
xxx xxx xxx

All other goods and services sold by the foregoing establishments not included in
the above enumeration expressly provided by law shall not be considered for the 20%
discount privilege notwithstanding that the same are for the exclusive use and enjoyment
or availment of the PWD. However, every PWD shall enjoy a special discount of five
percent (5%) of the regular retail price. without exemption from the value-added tax
(VAT). of basic necessities and prime commodities enumerated under Sec. 2 (2.8) and
(2,9) hereof. The total amount of said purchase shall not exceed the amount of One
Thousand Three Hundred Pesos (Php 1,300.00) per calendar week without carry-over of
the unused amount. Provided. that said amount shall be spent on basic necessities and
prime commodities commensurate to his/her personal exclusive consumption and/or
enjoyment within the calendar week. Provided. further that said amount shall be spent on
at least four kinds of items listed as basic necessities and prime commodities.

Section 7.1 of Section 7 of RR No. 5-2017, is hereby amended to be read as follows:

“SECTION 7. EXEMPTION FROM THE VALUE-ADDED TAX (VAT) ON SALE OF

GOODS OR SERVICES TO QUALIFIED PERSONS WITH DISABILITY:
 7.1 Sales of any goods and services under Section 3 of these Regulations to PWD. except
sale of basic necessities and prime commodities enumerated under Sec. 2 (2.8) and (2,9)
hereof, shall be exempted from the value-added tax.
xxx xxx xxx

REVENUE REGULATIONS NO. 10-2019 issued on December 2, 2019 amends the pertinent
provision of Revenue Regulations (RR) No. 4-2000, as amended by RR No. 7-2005, by
providing a new “Notice to Issue Receipts/Invoices” to be exhibited at place of business. Persons
required by law to issue official receipt/sales invoice are directed to post the said Notice in their
places of business, including branches and mobile stores, in such area conspicuous to the public.