(NAR) VOL. 19 NO. 1 / JANUARY - MARCH 2008
5.3.1 Hotel - refers to the building, edifice or premises or a completely ; independent part thereof, which is used for the regular reception, accommodation or lodging of travelers and tourists and the provision of services incidental thereto for a fee.5.4 Lodging Establishment - refers to those that charge daily, weekly, monthly rates or fees which include but not limited to the following:
5.4.1 Tourist Inn - refers to lodging establishment catering to transients, which does not meet the minimum requirement of an economy hotel.5.5 Sports and Recreational Centers - refers to any establishment offering sports recreational and amusement services, with facilities such as but not limited to swimming pools, bowling alleys, golf courses, gyms, club houses, skating rinks and ail other sports facilities. Recreational facilities include but not limited to Internet cafe, video games, an other similar amusement facilities.
5.4.2 Apartel - refers to building or edifice containing several independent and furnished or semi-furnished apartments, regularly leased to tourists and travelers for dwelling on a more or less long-term basis and offering basic services to its tenants, similar to hotels.
5.4.3 Motorist Hotel - refers to any structure with several separate units, primarily located along the highway, with the individual or common parking space, at which motorists may obtain lodging and in some instances, means.
5.4.4 Pension House - refers to a private, or family-oriented tourist boarding house, tourist guest house or tourist lodging house, regularly catering to tourist, and/or traveler, containing several independent table rooms, providing common facilities such as toilets, bathrooms/showers, living and dining rooms and/ or kitchen and where a combination of board and lodging may be provided.
The term lodging establishment shall include lodging houses, which shall mean such establishments are regularly engaged on the hotel business, but which, nevertheless, are not registered, classified and licensed as hotels by reason of inadequate essential facilities and services. It also includes resort, which shall refer to any place or places with pleasant environment and atmosphere conducive to comfort, healthful relaxation and rest, offering food, sleeping accommodation and recreational facilities to the public for a fee or remuneration.
5.4.5 Restaurant - refers to any establishment duly licensed by the government selling to the public, regular and special meals or menu. The discount shall be for the purchase of food drinks, beverages, dessert and other consumable items served by the establishments including value meals and other similar food counters, fast food, cooked food and short orders including take-outs.
5.7.1 prevention of disability through immunization, nutrition, environmental protection and preservation, and genetic counseling, and early detection of disability and timely intervention to arrest disabling condition; and5.8 Dental Services - refers to oral examination, cleaning, permanent and temporal filling, extractions and treatments, restoration, replacement or repositioning of teeth, oil alteration of the alveolar or periodontium process of the maxilla and the mandible that are necessary for the diagnosis and/or treatment of a dental illness or injury
5.7.2 medical treatment and rehabilitation to include mobility assistive devices.
6.1.a Hotels and Similar Lodging Establishments-The discount shall be for room accommodation and other amenities offered by the establishment such as but not limited to massage parlor, sauna bath, food, drinks and other services offered.6.2 Admission Fees Privilege. -A minimum of at least twenty percent (20%) discount on admission fees charged by theaters, cinema houses and concert halls, circuses, carnivals, and other similar places of culture, leisure and amusement such as but not limited to museum, exhibit halls, parks like theme parks and shall be granted for the exclusive use or enjoyment of persons with disability.
The discount will only apply to persons with disability. No discount will be given to companion without disability.
6.1.b Restaurant - The discount shall be for the purchase of food drinks, beverages, dessert and other consumable items served by the establishments including value meals and other similar food counters, fast food, cooked food and short orders including take-outs. To safeguard the establishments from abuse of this privilege, the orders should be limited only to persons with disability personal consumption.
For a group of people with a person with disability, only to proportionate share of person with disability will be given discount. In case of banquet and catering services especially in seminars and other similar activities the discount will apply only to customers with disability.
6.1.c Sports and Recreational Centers - The discount shall apply to all charges in the utilization of the services including rentals of all facilities and equipments and other accessories and gadgets relative to the enjoyment of the sports and recreational services. The discount shall also include rooms or halls for PWD's seminars, art workshops and other persons with disability activities.
6.1 .d Purchase of Medicine-at least twenty percent (20%) discount on the purchase of medicine for the exclusive use and enjoyment of persons with disability. All drug stores, hospital, pharmacies, clinics and other similar establishments selling medicines are required to provide at least twenty percent (20%) discount subject to the guidelines issued by DOH and PHILHEALTH.
6.5.1 The Maritime Industry Authority (MARINA) shall issue corresponding circulars or directives to the shipping industry for the implementation of these rules to ensure compliance herewith, as well as requirements to ship opera tors/owners to disseminate information on the benefits of the persons with disability by posters, handbills or pamphlets on board vessels.6.6 Land Transportation Privileges - At least twenty percent (20%) discounts in bus fares such as ordinary, aircon fares and on public railways such as LRT, MRT, PNR, and such other similar infrastructure that will be constructed, established and operated by public or private entity. Toll fees of skyways and expressways are likewise subject to at least twenty percent (20%) discounts, however, this privilege can be availed only by a person with disability owning the vehicle. The Department of Transportation and Communications (DOTC), Light Rail Transit Authority (LRTA), Philippine National Railways (PNR), Toil Regulatory Board (TRB) and Land Transportation Franchising and Regulatory Board (LTFRB) shall issue corresponding circulars or directives to the public land transport sector for the implementation of these rules to ensure compliance herewith, as well as requirements to these operators to disseminate information on the benefits of the persons with disability by posters, handbills or pamphlets on board their vehicles.
6.5.2 The Civil Aeronautics Board (CAB) shall issue corresponding guide lines, circulars or directives related to air transport services and shall disseminate such information as mentioned above.
6.8.1 To the extent practicable and feasible, the persons with disability shall be granted for 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 or, as enjoyed by those in actual service.6.9 Privileges on Granting Special Discounts in Special Programs - To the extent possible, the government may grant special discounts in special programs for persons with disability on purchase of basic necessities and prime commodities in supermarkets and grocery stores. The Department of Trade and industry (DT!) and the Department of Agriculture (DA) shall issue necessary guidelines for the implementation of this scheme.
6.8.2 Retirement benefits of retirees from both the government and the private sector shall be regularly reviewed to ensure their continuing responsiveness and sustainability, and to the extent practicable and feasible, shall be upgraded to be at par with the current scale enjoyed by those in active service.
6.11.1 An identification card issued by the city or municipal mayor or the barangay captains of the place where the persons with disability resides;6.12 Tax Incentives for Benefactors. - Those caring for and living with a person with disability shall be granted incentives in accordance with the provisions of the National Internal Revenue Code, as amended. For purposes of granting the incentives, persons with disability shall be treated as dependents under Section 35(A) of the National Internal Revenue Code, as amended, and as such, individual taxpayers providing care for them shall be accorded the privileges granted by the Code insofar as having dependents under the same section are concerned.
6.11.2 The passport of the persons with disability concerned; or
6.11.3 Transportation discount fare Identification Card (ID) issued by the National Council for the Welfare of Disabled Persons (NCWDP). However, upon effectivity of this Implementing Rules and Regulations, NCWDP will already adopt the Identification card issued by the Local Government Unit for purposes of uniformity in the implementation. NCWDP will provide the design and specification of the identification card that will be issued by the Local Government Units.
6.12.1 Availment of the "head of family status" by benefactors of persons with disability. A benefactor of a person with disability whose civil status is single shall be considered as head of family and shall be allowed to avail himself/herself of that status. As such, he shall be entitled only to one basic personal exemption equivalent to Twenty-five thousand pesos (P25,000), or as allowed thereafter under the National Internal Revenue Code.A benefactor shall comply with all the requirements that shall hereinafter be issued by the Secretary of Finance, upon recommendation of the Commissioner of Internal Revenue, before he/she can avail of the incentives as provided for under the Act.
6.12.2 Married individuals with child/children with disability. - A married individual is entitled to a basic personal exemption equivalent to Thirty- two thousand pesos (P32.000) under Section 35(B) of the National Internal Revenue Code, as amended. If the married individual has a child or has children with disability, who is/are dependent on him/her for support, he/she shall be entitled to an additional exemption of Eight thousand pesos (P8,000) per qualified dependent (not exceeding four). A married individual is not entitled to the above additional exemption if he/she takes care of a person with disability who is not his/her child, unless he/she legally adopts the same.
6.12.3 Solo parents (under R.A. No. 8972 - Solo Parent Act) with child/children with disability,-A single or legally separated individual who has a child, legitimate, illegitimate or legally adopted, is entitled, to a basic personal exemption granted to a head of family. He/she is entitled also to an additional exemption of Eight thousand pesos per qualified dependent (not exceeding four). A solo parent is not entitled to the above 6-12.1 additional exemption if he/she takes care of a person with disability who is not his/her child, unless he/she legally adopts the same.
6.12.4 Grandparents with grandchild/grandchildren with disability. A grandparent who is not legally separated or a widow/widower or a solo parent is entitled to a basic personal exemption of Thirty-two thousand pesos (P32,000) [the personal exemption granted to a married individual], A grandparent who is legally separated or a widow/widower may still claim the same basic personal exemption as if he/she was separated or as if his/her spouse died at the close of the taxable year, as the case may be. If the grandparent, caring for a grandchild with disability, is legally separated or a solo parent, he/she is / entitled only to the status of a head of a family and, as such, he/she shall be entitled only to the basic personal exemption equivalent to Twenty-five thousand pesos (P25.000), A grandparent, caring for a grandchild with disability, cannot avail for himself/herself the additional exemption enjoyed by a married individual or by a solo parent with regard to his/her dependent/s.
(i) Realty tax holiday for the first years of operation; and6.14 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.
(ii) Priority in the building and/or maintenance of provincial or municipal roads leading to the aforesaid home, residential community or retirement village. The .; city and municipal government concerned where the homes, residential communities or retirement villages is located shall issue the implementing guidelines for the availment of this incentives.
(SGD.) ESPERANZA I. CABRAL, M.D. | (SGD.) JESLI A. LAPUS |
Secretary Department of Social Welfare and Development Chairperson National Council for the Welfare of Disabled Persons | Secretary Department of Education |
(SGD.) MARGARITO B. TEVES | (SGD.) JOSEPH H. DURANO |
Secretary Department of Finance/Bureau of internal Revenue | Secretary Department of Tourism |
(SGD.) RONALDO V. PUNO | (SGD.) ARTHUR C.YAP |
Secretary Department of the Interior and Local Government | Secretary Department of Agriculture |
(SGD.) LEANDRO R. MENDOZA | |
Secretary Department of Transportation and Communications |