SUMMARY
VAT Exempt Sales and 20% Discount to
Senior Citizens and PWDs (CERENO, MAE CHAREZ A.)
The following items sold to a senior citizen or PWD are vat-exempt and will
entitle the SC/PWD to a minimum discount of 20%:
SENIOR CITIZENS (RR 7-2010)
 Medicine and Drug Purchases
 Professional fees of attending
physicians and licensed health
workers in all private hospitals,
medical facilities, outpatient clinics
and home health care services.
 Medical and dental services,
diagnostic and laboratory fees.
 On actual fare for land transportation
travel, domestic air transport and sea
shipping vessels and the like.
(Note: Toll fees are not the same as
“fares”)
 On the utilization of services in hotels
and similar lodging establishments,
restaurants, recreation centers.
 On admission fees charged by
theaters, cinema houses and concert
halls, circuses, carnivals and other
similar places of culture, leisure and
amusement.
 On funeral and burial services of
senior citizens.
PWDs (RR 5-2017)
 On the utilization of services in hotels
and similar lodging establishments,
restaurants, recreation centers.
 On admission fees charged by
theaters, cinema houses and concert
halls, circuses, carnivals and other
similar places of culture, leisure and
amusement.
 On the purchase of medicines in all
drugstores.
 On medical and dental services
including diagnostic and laboratory
fees in all government facilities,
private hospitals and medical
facilities, subject to the guidelines to
be issued by the DOH in coordination
with the PhilHealth.
 On fare for domestic air and sea
travel.
 On actual fare for land transportation
travel.
 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.
(Note: It excludes obituary publication
and the cost of memorial lot)