S. No. 2580 H. No. 4993 / 103 OG No. 36, 5731 (Sept.

3, 2007)

[ REPUBLIC ACT NO. 9442, April 30, 2007 ]

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 or 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 Philippine Health Insurance Cooperation (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 persons 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 materialism 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 in 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 Agriculture (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 concern ed; 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 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 sub-sections (a), (b),
(c), (e), (f) and (g) as tax deductions based on the net cos 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 (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 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 by inserting a new title, chapter, and section
after Section 38 to be denominated as Title 4, Chapters 1 and 2 and Sections 39, 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 form 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:

(b) An activity in public which incites hatred towards, serious contempt for, or serve
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
(200,000.00) 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 (50,000.00), 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 therefor.

(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 an implementing rules and regulations pertinent to the provisions 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 newspaper of
general circulation

Approved,

(Sgd.) JOSE DE VENECIA JR. (Sgd.) MANNY VILLAR

Speaker of the House of Representatives President of the Senate

This Act which is a consolidation of Senate Bill No. 2580 and House Bill No. 1214 was finally
passed by the Senate and the House of Representatives on February 8, 2007 and February 7,
2007 respectively.

(Sgd.) ROBERTO P. NAZARENO (Sgd.) OSCAR G. YABES

Secretary General Secretary of the Senate
House of Representatives
Approved: APR 30 2007

(Sgd.) GLORIA MACAPAGAL - ARROYO

President of the Philippines

Source: Supreme Court E-Library | Date created: March 25, 2015

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