SENATE BILL

DEC
03
2014

SBN-2483: VAT Exemption on PWDs

An Act Exempting Persons With Disability from the Value-Added Tax on Certain Goods and Services, Amending for This Purpose Republic Act No. 7277, As Amended, otherwise known as the “Magna Carta For Persons With Disability”

  • This bill seeks to amend Section 32 of RA 7277, as amended, by granting exemption from the 12% VAT selected purchases of goods and services by persons with disabilities (PWDs) on top of the 20% discount they currently enjoy under the law.
  • This bill will benefit about 1.44 million PWDs and grants them the same VAT-exempt privilege on the purchase of selected goods and services being enjoyed by senior citizens

 

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