If you’re caring a person with a disability or you’re in a state of disability you must be interested in this tax incentive issued this year 2019. This article summarizes the new pwd discount 2019 and tax incentives. If you don’t have your pwd ID, here are the requirements and how to apply pwd ID. You may read other latest regulations and other tax updates 2019.
On August 27, 2019, the government issued regulations implementing regarding tax privileges of Persons with Disability (PWD). This regulation expands the commodities included in the basic needs and prime commodities.
What is PWD Meaning?
A person with disability (PWD) are those people who are suffering from temporary or permanent abilities. These abilities might be physical, mental, or sensory impairment beyond what is normal.
“Disability is a matter of perception.
“If you can do just one thing well, you’re needy by someone” by Martina Navratilova
How to Get PWD ID?
Every person with disability or pwd must posses their pwd ID anytime and anywhere. to avail the pwd discount, pwd ID must be presented together with their booklets depending on the items purchased. So if you don’t have your ID yet, well here are the requirements below that you should submit to your local municipalities or cities in your location. How to get pwd ID? you need to go to your DSW department in your municipality.
What are the PWD Requirements?
To get your pwd ID, here are the requirements you need to submit to the municipal hall:
- Barangay Clearance
- Two 2×2 ID and 1 x1 for your purchase and medicine booklet.
- Accomplished Form for Persons with Disability. You can ask this form in your municipality or download online the form. I suggest to ask form from your municipality.
- Medical certificate or clinical abstract from a physician. This abstract must state your disability or is it permanent or temporary.
How to get a PWD ID?
- Make sure to have all the requirements listed above. Make a checklist for your documents completed.
- If the applicant can’t process the requirements, any person can do as long as he/she has the authorization letter signed by the person with disability.
- Wait for few days or weeks until your application is approved by the municipal mayor.
- After the approval of the Municipal Mayor, you can take your pwd ID. If it is a plastic ID, make sure to laminate it before using it.
What are the Benefits and Privileges of Having PWD ID?
According to the Republic Act no. 10754, the persons with disability are entitled to the following provided that he must have the pwd ID issued by the local government.
- First, enjoyment of at least twenty percent (20%) discount and exemption from the value-added tax (VAT) if applicable.
- Educational assistance both in public and private schools through scholarships, grants, and financial aids. It includes books, learning materials, and uniform allowance to the extent feasible.
- Enjoying the actual services given by the government agencies-Government Service Insurance System (GSIS) and Social Security System (SSS).
- Special discount for PWD on purchase of basic and prime commodities.
- Express lanes for PWD in all commercial and government buildings and, lastly,
- Other benefits including the identification card issued by the city of municipal and transportation discount fare identification issued by the National Council for the Welfare of Disabled Persons (NCWDP).
What is PWD Discount?
Every Person with Disability (PWD) shall enjoy a special discount of five percent (5%) of the regular retail price, without an exemption from the value-added tax (VAT) of basic necessities and prime commodities. However, the total amount of pwd discount given must not exceed the threshold amount of one thousand three hundred pesos (1,300) per week. This amount is non-cumulative; it means that any unclaimed amount per week cannot be carried over to the next calendar week.
This discount is only given to the private consumption and enjoyment of Person with Disability (PWD) within the calendar week. Make sure that the total amount shall be spent on at least four kinds of items of basic necessities and prime commodities.
How about those services and other sale goods not of the basic and prime commodities? Are they also entitle for the same special discount? Sales of any goods and services for the private consumption or enjoyment of a person with a disability are exempt from the value-added tax. These exemptions from the value-added tax shall not include sales of essential and prime commodities.
What are Basic Necessities?
Any goods or commodities that are necessary for the person to survive. It means that without these, a person cannot live or exist. Here are the basic necessities:
- Rice (all kinds and variations)
- All kinds of Bread except pastries and cakes
- Marine products, including Dried and Canned Fist, fresh fish
- Poultry meat (fresh pork, beef, etc.)
- All kinds of eggs except quail eggs
- Bottle water and containers
- Fresh and processed milk excluding milk labeled as a food supplement
- Fresh fruits, vegetables including root crops
- Coffee, creamer and locally manufactured instant noodles
- Sugar, cooking oil, salt, and other powdered, liquid, bar laundry and detergent soap
- Firewood, charcoal, candles, gas, and kerosene.
What is Prime Commodities?
Prime commodities are other commodities or goods that are not necessary but are essential to the Person with Disability (PWD). Here are the commodities:
- Onions and garlic, Vinegar, patis, and soy sauce
- Dried, processed and canned pork, beef and poultry meat
- Toilet and bath soap, daily products (except basic necessities items)
- Herbicides, pesticides, fertilizer, poultry feeds, livestock feeds, and fishery feeds and veterinary products.
- School supplies, including papers.
- Sawali, Nipa shingle, and Batteries excluding mobile and automotive batteries.
- Construction materials (nails, hollow blocks, plywood, plyboard, cement, clinker, GI sheets, and steel wires)
- Electrical supplies and light bulbs
What are the Services or Goods subject to a PWD 20% discount?
Therefore, any qualified Person with Disability shall enjoy at least twenty percent (20%) discount from the following establishments, however, it must be relative to the sale of goods and services for their exclusive consumptions or enjoyment. To read this regulation issued, you may visit the BIR homepage.
- Restaurant, hotels and similar lodging establishment and recreation centers
- All Drugstore regarding the purchase of generic and branded medicine
- Medical and dental services, including diagnostic and laboratory fees.
- Domestic and sea transportations based on actual fares.
- Funeral and burial services for the death of the PWD.
- Theaters, cinema houses, concert halls, circuses, carnivals, and other similar places of culture, leisure, and amusement.
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