Inquirer photo/Noy Morcoso
MANILA, Philippines — The 20-percent discount and value-added tax (VAT) exemption for persons with disabilities (PWDs) will apply to the total cost of a group meal only if it can be “clearly determined” that the food was exclusively consumed by just one PWD, according to the Department of Justice (DOJ).
This was the DOJ’s legal opinion in an Oct. 8 reply to National Council on Disability Affairs Executive Director Glenda Relova’s request for clarification on the application of the PWD discount and VAT exemption to food purchases.
This was based on a query from an individual on whether the benefits apply to all food and beverages purchased by a PWD, regardless of the quantity, as long as these were exclusively consumed by the cardholder.
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Relova said that as a matter of practice, if a PWD was with a group and the purchased food was for sharing, the discount would apply only to the PWD’s personal share—calculated by dividing the total amount by the number of people in the group.
Dine-in, takeout
However, if the purchased food was meant solely for the PWD’s consumption, the 20-percent discount and VAT exemption would be applied to the total amount, whether for dine-in or takeout.
Assistant Justice Secretary Randolph Pascasio, who signed the DOJ opinion, pointed to section 6, rule IV of the implementing rules and regulations of Republic Act No. 10754, which clarifies the benefits and privileges for PWDs.
It states that PWDs are entitled to a 20-percent discount and VAT exemption on purchasing certain goods and services from all establishments for their “exclusive use, enjoyment, or availment.”
Key factor
Pascasio emphasized that the word “exclusive” was the key factor to consider.
“In other words, in the purchase of a group meal that is ideally for sharing, if it can be clearly determined that it is for the exclusive use, enjoyment, or availment of only one PWD, then the 20-percent discount and VAT exemption should apply to the total amount of the food purchased,” he said.
Pascasio noted that the DOJ opinion was issued solely for information and guidance.
He explained that the agency typically does not render opinions or legal advice to government officials or private individuals, even if recommended by a government agency.