For promotional fares of domestic air and sea transportation companies, the PWD

All drugstores are required to give 20% discount on purchases of generic and
All other goods and services sold by the covered establishments not included in those
Any person who abuses the privileges granted under RA 10754shall be punishe
Attending physicians of PWDs confined in a hospital are not mandated to grant 20%
Covered by the requirement for the granting of 20% discount in the case of PWD's
Dental services are not covered by the requirement for the granting of 20% discount
Domestic air and sea transportation are required to grant 20% sales discount to PWDs based
Establishments granting sales discounts to PWD on their sale of goods or services shall
For covered sellers to be allowed to claim PWD discount expense deduction from their gross
For percentage taxpayers, the amount of sales discounts shall be included for purposes
For purposes of Revenue Regulation 5-2017, a benefactor is a Filipino citizen or resi
For taxpayers to be allowed to claim PWD discount expense, the gross selling price
If there is no name of PWD and PWD ID indicated in the record of sales, the input tax
Laboratory services of a hospital are not covered by the requirement for the granting
Land transportation companies are required to give 20% discount to PWDs based on the
Medical services by hospitals are subject to 20% discount when rendered to qualified PWDs.
Non-VAT registered sellers are not allowed to pass-on excise tax to their PWD buyers.
Non-VAT registered sellers are not allowed to pass-on percentage tax to their
Penalties under RA10754 for subsequent offense include fine of not less than P50,000
Prior to the passage of TRAIN Law, benefactor of PWD could claim additional exemption
Qualified PWD shall be entitled to claim at least 20% discount from selected establishments
RA#10754 was approved by Benigno Aquino III on
RA#7277 requires certain establishments to grant 20% sales discount and exemption from
RA#9442 was approved by President Gloria Arroyo on
Restaurants and recreations centers are not required to give 20% discount and VAT
Sale of medical devices is covered by the requirement for the granting of
Sales of any goods and services by covered establishments shall be exempt from
The 20% PWD discount shall not be claimed if the said PWD claims a higher discount as
The input tax attributable to VAT exempt sale can be considered as cost or an expense acc
The sale to PWDs must follow invoicing requirements prescribed under existing regulations.
The sales discount for PWDs shall be allowed as a deduction from gross income
The sales discount shall also be a deductible expense for taxpayers availing of OSD.
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