AN ACT AMENDING REPUBLIC ACT NO.

7277, OTHERWISE KNOWN AS THE

“MAGNA CARTA FOR DISABLED PERSONS, AND FOR OTHER PURPOSES”
Be it enacted by the Senate and House of Representatives of the Philippines in
Congress assembled:
SECTION 1. a new chapter, to be denominated as “Chapter 8. Other privileges and
Incentives” is hereby added to Title Two of Republic Act No. 7277, otherwise known as
the “Magna Carta for Disabled Persons”, with new Sections 32 and 33, to read as
follows:
“CHAPTER 8. Other Privileges and Incentives
“SEC. 32. Persons with disability shall be entitled to the following:
(a) At least twenty percent (20%) discount from all establishments relative to the
utilization of all services in hotels and similar lodging establishments; restaurants and
recreation centers for the exclusive use or enjoyment of persons with disability;
(b) A minimum of twenty percent (20%) discount on admission fees charged by
theaters, cinema houses, concert halls, circuses, carnivals and other similar places of
culture, leisure and amusement for the exclusive use of enjoyment of persons with
disability;
(c) At least twenty percent (20%) discount for the purchase of medicines in all
drugstores for the exclusive use or enjoyment of persons with disability;
(d) At least twenty percent (20%) discount on medical and dental services including
diagnostic and laboratory fees such as, but not limited to, x-rays, computerized
tomography scans and blood tests, in all government facilities, subject to guidelines to
be issued by the Department of Health (DOH), in coordination with the Philippine Health
Insurance Corporation (PHILHEALTH);
(e) At least twenty percent (20%) discount on medical and dental services including
diagnostic and laboratory fees, and professional fees of attending doctors in all private
hospitals and medical facilities, in accordance with the rules and regulations to be
issued by the DOH, in coordination with the PHILHEALTH;
(f) At least twenty percent (20%) discount on fare for domestic air and sea travel for the
exclusive use or enjoyment of persons with disability;
(g) At least twenty percent (20%) discount in public railways, skyways and bus fare for
the exclusive use and enjoyment of person with disability;
(h) Educational assistance to persons with disability, for them to pursue primary,
secondary, tertiary, post tertiary, as well as vocational or technical education, in both
public and private schools, through the provision of scholarships, grants, financial aids,
subsidies and other incentives to qualified persons with disability, including support for
books, learning material, and uniform allowance to the extent feasible: Provided, That
persons with disability shall meet minimum admission requirements;
(i) To the extent practicable and feasible, the continuance of the same benefits and
privileges given by the Government Service Insurance System (GSIS), Social Security
System (SSS), and PAG-IBIG, as the case may be, as are enjoyed by those in actual
service;
(j) To the extent possible, the government may grant special discounts in special
programs for persons with disability on purchase of basic commodities, subject to
guidelines to be issued for the purpose by the Department of Trade and Industry (DTI)
and the Department of Agricultural (DA); and
(k) Provision of express lanes for persons with disability in all commercial and
government establishments; in the absence thereof, priority shall be given to them.
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:
(I) An identification card issued by the city or municipal mayor or the barangay captain
of the place where the persons with disability resides;
(II) The passport of the persons with disability concerned; or
(III) Transportation discount fare Identification Card (ID) issued by the National Council
for the Welfare of Disabled Persons (NCWDP).
The privileges may not be claimed if the persons with disability claims a higher discount
sa may be granted by the commercial establishment and/or under other existing laws or
in combination with other discount programs/s.
The establishments may claim the discounts granted in sub-sections (a), (b), (c), (f) and
(g) as tax deductions based on the net cost of the goods sold or services rendered:
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 (NIRC), as amended.”
SEC. 33. Incentives. – Those caring for and living with a person with disability shall be
granted the following incentives:
(a) Persons with disability shall be treated as dependents under the Section 35 (A) of
the National Internal Revenue Code, as amended and as such, individual taxpayers
caring for them shall be accorded the privileges granted by the code insofar as having
dependents under the same section are concerned; and
(b) 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.”
SEC. 2. Republic Act No. 7277 is hereby amended inserting a new title, chapter and
section after Section 38 be denominated as title 4, chapters 1 and 2 and Sections 40,
41 and 42 to read as follows:
“Title Four
Prohibitions on Verbal, Non-verbal Ridicule and Vilification Against Persons with
Disability
“CHAPTER 1. Deliverance from Public Ridicule
SEC. 39. 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.
SEC. 40. 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.
CHAPTER 2. Deliverance from Vilification
SEC 41. Vilification. – For purposes of this Chapter, vilification shall be defined as:
(a) The utterance of slanderous and abusive statements against a person with disability;
and/or
(b) An activity in public which incites hatred towards, serious contempt for, or severe
ridicule of persons with disability.”
SEC. 42. 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.”
SEC. 3. Section 46 of Republic Act No. 7277 is hereby amended to read as follows:
SEC. 46. Penal Clause. – (a) Any person who violates any provision of this Act shall
suffer the following penalties:
(1) 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
(2) 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.
(b) 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.
(c) If the violator is a corporation, organization or any similar entity, the officials thereof
directly involved shall be liable therefore.
(d) If the violator is an alien or a foreigner, he shall be deported immediately after
service of sentence without further deportation proceedings.
Upon filing of an appropriate complaint, and after due notice and hearing, the proper
authorities may also cause the cancellation or revocation of the business permit, permit
to operate, franchise and other similar privileges granted to any business entity that fails
to abide by the provisions of this Act.”
SEC. 4. The title of Republic Act No. 7277 is hereby amended to read as the “Magna
Carta for Persons with Disability”, and all references on the said law to “Disabled
persons” shall likewise be amended to read as “persons with disability”.
SEC. 5. The Department of Social Welfare and Development, the National Council for
the Welfare of Disabled Persons, and the Bureau of Internal Revenue, in consultation
with the concerned Senate and House committees and other agencies, organizations,
establishments shall formulate implementing rules and regulations pertinent to the
provision of this Act within six months after the effectivity of this Act.
SEC. 6. This Act shall take effect fifteen (15) days after its publication in any two
newspapers of general circulation.
Approved,
Republic of the Philippines
Congress of the Philippines
Metro Manila
Fifteenth Congress
Third Regular Session
Begun and held in Metro Manila, on Monday, the twenty-third day of July, two thousand
twelve.
[REPUBLIC ACT NO. 10524]
AN ACT EXPANDING THE POSITIONS RESERVED FOR PERSONS WITH
DISABILITY, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 7277, AS
AMENDED, OTHERWISE KNOWN AS THE MAGNA CARTA FOR PERSONS WITH
DISABILITY

Be it enacted by the Senate and House of Representatives of the Philippines in

Congress assembled:
SECTION 1. Equal Opportunity for Employment. – Section 5 of Republic Act No. 7277,
as amended, is hereby amended to read as follows:
“SEC. 5. Equal Opportunity for Employment. – No person with disability shall be denied
access to opportunities for suitable employment. A qualified employee with disability
shall be subject to the same terms and conditions of employment and the same
compensation, privileges, benefits, fringe benefits, incentives or allowances as a
qualified able bodied person.
“At least one percent (1%) of all positions in all government agencies, offices or corporal
ions shall be reserved for persons with disability: Provided, That private corporations
with more than one hundred (100) employees are encouraged to reserve at least one
percent (1%) of all positions for persons with disability.”
SEC. 2. Implementing Rules and Regulations. – The Department of Labor and
Employment (DOLE), the Civil Service Commission (CSC), the National Council on
Disability Affairs (NCDA), the Governance Commission for Government-Owned or -
Controlled Corporations (GCG), the Department of Health (DOH), the Department of
Social Welfare and Development (DSWD), and the Bureau of Internal Revenue (BIR), in
consultation with the concerned Senate and House committees and other agencies,
organizations and establishments shall formulate an implementing rules and regulations
pertinent to the provisions of this Act within six (6) months after the effectivity of this Act.
SEC. 3. Separability Clause. – Should any provision of this Act be found
unconstitutional by a court of law, such provision shall be severed from the remainder of
this Act, and such action shall not affect the enforceability of the remaining provisions of
this Act.
SEC. 4. Repealing Clause. – All laws, presidential decrees, executive orders, and rides
and regulations inconsistent with the provisions of this Act are hereby repealed or
modified accordingly.
SEC. 5. Effectivity Clause. – This Act shall lake effect fifteen (15) days after its
publication in any two (2) newspapers of general circulation.
S. No. 3560

H. No. 1387

Republic of the Philippines

Congress of the Philippines

Metro Manila

Fourteenth Congress

Third Regular Session

  Begun  and held in Metro Manila, on Monday, the twenty-seventh day of July, two
thousand and nine.

[ Republic Act No. 10070]

 ESTABLISHING INSTITUTIONAL  MECHANISM TO  ENSURE 

THE IMPLEMENTATION OF PROGRAMS AND SERVICES FOR PERSONS WITH
DISABILITIES IN EVERY PROVINCE, CITY AND MUNICIPALITY, AMENDING
REPUBLIC ACT NO. 7277, OTHERWISE KNOWN AS THE MAGNA CARTA FOR
DISABLED PERSONS, AS AMENDED, AND FOR OTHER PURPOSES
Be it enacted by the Senate and House of Representatives of the Philippines in
Congress assembled:
Section 1. Section 40 of Republic Act No. 7277, as amended, is hereby further
amended to read as follows:
Sec. 40. Role of National Agencies and Local Government Units.
(a) Local government units shall promote the establishment of organizations of persons
with disabilities (PWDs) in their respective territorial jurisdictions. National agencies and
local government units may enter into joint ventures with organizations or associations
of PWDs to explore livelihood opportunities and other undertakings that shall enhance
the health, physical fitness and the economic and social well-being of PWDs.
(b) Local government units shall organize and establish the following:
(1) Persons with Disability Affairs Office (PDAO)
PDAO shall be created in every province, city and municipality.  The local chief
executive shall appoint a PWD affairs officer who shall manage and oversee the
operations of the office, pursuant to its mandate under this Act. Priority shall be given to
qualified PWDs to head and man the said office in carrying out the following functions:
(i) Formulate and implement policies, plans and programs for the promotion of the
welfare of PWDs in coordination with concerned national and local government
agencies;
(ii) Coordinate the implementation of the provisions of this Act, Batas Pambansa Blg.
344, otherwise known as the Accessibility Law, and other relevant laws at the local
level;
(iii) Represent PWDs in meetings of local development councils and other special
bodies;
(iv) Recommend and enjoin the participation of nongovernment organizations (NGOs)
and people’s organizations (POs) in the implementation of all disability-related laws and
policies;
(v) Gather and compile relevant data on PWDs in their localities;
(vi) Disseminate information including, but not limited to, programs and activities for
PWDs, statistics on PWDs, including children with disability, and training and
employment opportunities for PWDs;
(vii) Submit reports to the office of the local chief executive on the implementation of
programs and services for the promotion of the welfare of PWDs in their respective
areas of jurisdiction;
(viii) Ensure that the policies, plans and programs for the promotion of the welfare of
PWDs are funded by both the national and local government;
(ix) Monitor fundraising activities being conducted for the benefit of PWDs;
(x) Seek donations in cash or in kind from local or foreign donors to implement an
approved work plan for PWDs, in accordance with existing laws and regulations; and
(xi) Perform such other functions as may be necessary for the promotion and protection
of the welfare of the PWDs.
(2) Focal Person
In consideration of budget restraints, local chief executives of fourth (4 th), fifth (5th) and
sixth (6th) class municipalities may, in lieu of the creation of a PDAO, designate a focal
person who shall perform the functions of the PDAO.  Priority in appointment should be
given to a PWD with experience in providing services to PWDs.
The establishment of a PDAO or the appointment of a focal person, as the case may
be, should be done in consultation and coordination with the National Council on
Disability Affairs (NCDA), NGOs and POs.
SEC. 2. References to the term “Disabled Persons” on the title and other sections of the
same Act are hereby amended to read as Persons with Disabilities (PWDs).
SEC. 3. Within three (3) years after the effectivity of this Act, appropriate agencies,
headed by the Department of Social Welfare and Development (DSWD), in consultation
with the NCDA and relevant NGOs and POs, shall review its implementation and
recommend to Congress the need to mandate the establishment of a PDAO in fourth
(4th), fifth (5th) and sixth (6th) class municipalities.
SEC. 4. In order to effectively carry out the objectives of Republic Act No. 7277, the
National Government, through the DSWD, shall ensure that the annual budget includes
provisions to fund programs and provide support for PWDs.
Local government units shall likewise ensure that the necessary fund from any available
local revenues is allocated for the implementation of this Act for the benefit of PWDs in
their jurisdictions.
SEC. 5. Repealing Clause. All laws, presidential decrees, executive orders, and rules
and regulations inconsistent with the provisions of this Act are hereby repealed or
modified accordingly.
SEC. 6. Separability Clause. If any provision of this Act is declared unconstitutional, the
same shall not affect the validity and effectivity of the other provisions hereof.
SEC. 7. Effectivity. This Act shall take effect fifteen (15) days after its publication in two
(2) newspapers of general circulation or in the Official Gazette, whichever comes first.

RA 10754 – An Act Expanding The

Benefits And Priviledges Of Persons
With Disability (PWD)
Republic Act No. 10754
Republic of the Philippines
Congress of the Philippines
Metro Manila
Sixteenth Congress
Third Regular Session
Begun and held in Metro Manila, on Monday, the twenty-seventh day of July, two
thousand fifteen.
[REPUBLIC ACT NO. 10754]
AN ACT EXPANDING THE BENEFITS AND PRIVILEGES OF PERSONS WITH
DISABILITY (PWD)
Be it enacted by the Senate and House of Representatives of the Philippines in
Congress assembled:
SECTION 1. Section 32 of Republic Act No. 7277, as amended, otherwise known as the
“Magna Carta for Persons with Disability”, is hereby further amended to read as follows:
“SEC. 32. Persons with disability shall be entitled to:
“(a) At least twenty percent (20%) discount and exemption from the value-added tax
(VAT), if applicable, on the following sale of goods and services for the exclusive use
and enjoyment or availment of the PWD:
“(1) On the fees and charges relative to the utilization of all services in hotels and similar
lodging establishments; restaurants and recreation centers;
“(2) On admission fees charged by theaters, cinema houses, concert halls, circuses,
carnivals and other similar places of culture, leisure and amusement;
“(3) On the purchase of medicines in all drugstores;
“(4) On medical and dental services including diagnostic and laboratory fees such as,
but not limited to, x-rays, computerized tomography scans and blood tests, and
professional fees of attending doctors in all government facilities, subject to the
guidelines to be issued by the Department of Health (DOH), in coordination with the
Philippine Health Insurance Corporation (PhilHealth);
“(5) On medical and dental services including diagnostic and laboratory fees, and
professional fees of attending doctors in all private hospitals and medical facilities, in
accordance with the rules and regulations to be issued by the DOH, in coordination with
the PhilHealth;
“(6) On fare for domestic air and sea travel;
“(7) On actual fare for land transportation travel such as, but not limited to, public utility
buses or jeepneys (PUBs/PUJs), taxis, asian utility vehicles (AUVs), shuttle services
and public railways, including light Rail Transit (LRT), Metro Rail Transit (MRT) and
Philippine National Railways (PNR); and
“(8) 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. Such expenses shall cover the purchase of casket
or urn, embalming, hospital morgue, transport of the body to intended burial site in the
place of origin, but shall exclude obituary publication and the cost of the memorial lot.
“(b) Educational assistance to PWD, for them to pursue primary, secondary, tertiary,
post tertiary, as well as vocational or technical education, in both public and private
schools, through the provision of scholarships, grants, financial aids, subsidies and
other incentives to qualified PWD, including support for books, learning materials, and
uniform allowance to the extent feasible: Provided, That PWD shall meet the minimum
admission requirements;
“(c) To the extent practicable and feasible, the continuance of the same benefits and
privileges given by the Government Service Insurance System (GSIS), Social Security
System (SSS), and Pag-IBIG, as the case may be, as are enjoyed by those in actual
service;
“(d) To the extent possible, the government may grant special discounts in special
programs for PWD on purchase of basic commodities, subject to the guidelines to be
issued for the purpose by the Department of Trade and Industry (DTI) and the
Department of Agriculture (DA); and
“(e) Provision of express lanes for PWD in all commercial and government
establishments; in the absence thereof, priority shall be given to them.
“The abovementioned privileges are available only to PWD who are Filipino citizens
upon submission of any of the following as proof of his/her entitlement thereto:
“(i) An identification card issued by the city or municipal mayor or the barangay captain
of the place where the PWD resides;
“(ii) The passport of the PWD concerned; or
“(iii) Transportation discount fare Identification Card (ID) issued by the National Council
for the Welfare of Disabled Persons (NCWDP).
“The privileges may not be claimed if the PWD 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.
“The establishments may claim the discounts granted in subsection (a), paragraphs (1),
(2), (3), (5), (6), (7), and (8) 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 the 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 (NIRC), as amended.”
SEC. 2. Section 33 of Republic Act No. 7277, as amended, is hereby further amended
to read as follows:
“SEC. 33. Incentives. – Those caring for and living with a PWD shall be granted the
following incentives:
“(a) PWD, who are within the fourth civil degree of consanguinity or affinity to the
taxpayer, regardless of age, who are not gainfully employed and chiefly dependent
upon the taxpayer, shall be treated as dependents under Section 35(b) of the NIRC of
1997, as amended, and as such, individual taxpayers caring for them shall be accorded
the privileges granted by the Code insofar as having dependents under the same
section are concerned; and
“x x x.”
SEC. 3. Implementing Rules and Regulations, – The Department of Social Welfare and
Development (DSWD), in consultation with the Department of Health (DOH), the
Department of Finance (DOF), and the National Council on Disability Affairs (NCDA),
shall promulgate the necessary rules and regulations for the effective implementation of
the provisions of this Act: Provided, That the failure of the concerned agencies to
promulgate the said rules and regulations shall not prevent the implementation of this
Act upon its effectivity.
SEC. 4. Separability Clause. – If any provision of this Act is declared invalid or
unconstitutional, other provisions hereof which are not affected thereby shall remain in
full force and effect.
SEC. 5. Repealing Clause. – All laws, orders, decrees, rules and regulations, and other
parts thereof inconsistent with the provisions of this Act are hereby repealed, amended
or modified accordingly.
SEC. 6. Effectivity. – This Act shall take effect fifteen (15) days after its publication in
the Official Gazette or in two (2) newspapers of general circulation.