DOJ backs bill on tax exemption, benefits for PWDs

The Department of Justice (DOJ) has expressed support to additional benefits for persons with disabilities (PWDs) with reservations.

In a legal opinion made public Monday, the DOJ, through Assistant Secretary Adonis Sulit, said that they agree with the proposed exemption of PWDs from the Value-Added Tax (VAT).

‘So that the PWD may be able to fully enjoy the 20 percent discount afforded to them,” the DOJ Legal Opinion stated.

The DOJ also welcomed the additional provision providing 20 percent discount on professional fees of attending doctors and funeral and burial services of PWD.

“By providing the additional benefits and privileges to the PWD, it is recognizing the difficult situation of the PWD, the need to promote and protect their human rights, including those who require more intensive support,” the DOJ said.

The DOJ said following Article II Section 11 of the Constitution, there is no legal objection on the proposed tax exemption.

However, the DOJ said that it is up to the Department of Finance to determine if the proposed bill on additional exemption is financially viable.

“We note that the grant of tax exemption will have implication on the revenue collection of the government. This is a matter within the competence of the DOF and the Bureau of Internal Revenue (BIR)…,” the DOJ added.