Do you want to know what are the benefits and a special discount is given by the government to the pwd? If you’re taking care of a person with a disability and you want him to avail the discount and benefits, you must have to get first his pwd ID. If you don’t have yet your pwd ID, here are the basic tips and procedures in getting pwd ID. This article includes also the updated special discount granted and what are the services or goods a person with a disability is entitled to 20% and a special discount of 5%. 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.
A person with a 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
Every person with disability or pwd must possess 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 DSW department in your municipality.
To get your pwd ID, here are the requirements you need to submit to the municipal hall:
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.
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.
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:
Prime commodities are other commodities or goods that are not necessary but are essential to the Person with Disability (PWD). Here are the commodities:
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.
This article summarizes the things you should know about a person with disability meaning, how you can get PWD ID in your local municipality and also the needed requirements/documents. A PWD person is entitled to many benefits and special treatment. One of the benefits is to avail the 5% special discount on the retail price of the necessities and prime commodities. You’ve learned also the difference between basic and prime. Furthermore, aside from the special discount, pwd 2019 is also entitled to a 20% discount from certain services and goods.
If you want to know how to compute pwd discount, please let me know by dropping your questions below. You can share this article you know who is person with disability (PWD).
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