Republika ng Pilipinas

NATIONAL COUNCIL ON DISABILITY AFFAIRS

BOARD RESOLUTION NO. 7 SERIES OF 2025

RESOLUTION REITERATING THE AVAILMENT OF 20% DISCOUNT

AND 12% VAT EXEMPTION ON PURCHASE OF GOODS, AND 5% DISCOUNT ON PURCHASE OF BASIC NEEDS AND COMMODITIES TO PERSONS WITH DISABILITIES THROUGH AUTHORIZED REPRESENTATIVES

WHEREAS, Republic Act No. 9442, otherwise known as the “Magna Carta for Persons with Disabilities, as Amended,” and Republic Act No. 10754, also known as An Act Expanding the Benefits and Privileges of Persons with Disabilities,” provide persons with disabilities with 20% discount and VAT exemption on purchase of certain goods and services for their exclusive use and enjoyment.”

WHEREAS, pursuant to RA10754, or An Act Expanding the Benefits and Privileges of Persons with Disability, amending RA Nos.7277, 9442 and 10070, the government may grant special discounts in special programs for Persons with Disabilities on their purchase of basic commodities which is separate and distinct from the twenty percent (20%) discount provided under RA10754;

WHEREAS, Section 6 of DTI-DOE-DA Joint Administrative Order no. 24-02 series of 2024, or the “Revised Rules on Granting Special Discounts to Senior Citizens and Persons with Disability on Purchase of Basic Necessities and Prime Commodities,” reiterates the rights of persons with disabilities to purchase their basic goods through a representative by issuing a signed authorization letter which shall be valid seven (7) days from the date of the issuance;

WHEREAS, pursuant to the said DTI-DOE-DA JAO No.24-02, series of 2024, the purchase of goods and availment of applicable discount privileges through an authorized representative of persons with disabilities is considered an acceptable practice and a form of reasonable accommodation particularly for those with mobility limitations;

WHEREAS, in response to the clamor of the disability sector for clarification, the Sub-Committee on Policy Development and Legislation drafted a Public Advisory regarding the provision of disability discounts on purchase of goods for take-out and delivery through authorized representatives of persons with disabilities;

WHEREAS, NCDA Board Resolution No. 4 S. 2024, “A Resolution Delegating Approval of Succeeding Council Resolutions and/or its Equivalent to the National Council on Disability Affairs Chairperson and Designated Officials”, duly authorized the NCDA Chairperson and the NCDA Executive Director to sign this Resolution for and on behalf of the NCDA Governing Board.

NOW THEREFORE, BE IT RESOLVED, as it is hereby resolved, the Board adopts this resolution reiterating the right of persons with disabilities to avail the 20% discount and 12% VAT exemption to persons with disabilities on purchase of goods through authorized representatives.

RESOLVE FURTHER, that the Board approves the Public Advisory on the availment of the 20% discount and 12% VAT exemption of persons with disabilities through their representatives prepared by the Sub-Committee on Policy Development and Legislation, and requests the Philippine Information Agency (PIA) for the nationwide dissemination of the said information.

APPROVED held this _____ day of ____ 2025.

GLENDA D. RELOVA

Executive Director, NCDA

REX GATCHALIAN

DSWD Secretary & Chairperson, NCDA

Click here for signed copy.