DoJ clarifies PWD discount

The Department of Justice (DoJ) said a person with a disability (PWD) is still entitled to a 20 percent discount and exemption from value-added tax (VAT) when buying multiple meals as long as the meals are for his exclusive consumption.

In a four-page legal opinion dated October 2024, the DoJ said that the discount and VAT exemption would apply to the total amount of food purchased.

“In other words, in purchase of a group meal which is ideally for food sharing, if it can be clearly determined that it was for the exclusive use, enjoyment, or availing of only one person who is a PWD... then the 20 percent discount and VAT exemption should apply to the total amount of food purchased,” it said.

Under Section 6 of the implementing rules and regulations of “An Act Expanding the Benefits and Privileges of PWDs,” which stated that the benefits on the purchase of certain goods and services from all establishments are for the “exclusive use, enjoyment or availment” of the PWD.

It also cited a memorandum circular of the Department of Tourism that stated that the 20 percent discount and exemption are exclusively for PWDs.

The relevant existing laws, IRR and guidelines may be silent on how the 20 percent discount and VAT exemption will be applied on food purchases which are ideally for group sharing.

"We would like to emphasize the word ‘exclusive’ as the determining factor to be considered thereon,” the DoJ said.

It issued the legal opinion on the request of National Council on Disability Affairs (NCDA) Executive Director Glenda Relova.

The clarification was sought by NCDA on whether the benefit applies to all the food and beverages that a PWD purchases and exclusively consumes in a restaurant no matter the quantity.