The Department of Justice has recommended for President Benigno Aquino III’s signing into law a bill seeking to provide for value-added tax exemption for persons with disability.
In a legal opinion, the DoJ stressed that there is no legal impediment for the passage into law of Senate Bill No. 2890 and House Bill No. 1039, which both aim to expand the benefits and privileges of PWDs. The House version has Leyte Rep. Martin Romualdez, a senatorial candidate, among its advocates.
Both bills have already been approved on third reading in both houses of Congress.
“From the foregoing, and finding no legal or constitutional objection thereto, we recommend President’s approval and signing into law should this be forwarded to the President as an enrolled bill,” the DoJ stressed.
According to the DoJ, the purpose of the law is consistent with Section 11, Article 2 of the Constitution, which requires the State to “value the dignity of every human person and guarantee full respect of human rights.”
“By providing the additional benefits and privileges to PWDs, it is recognizing the difficult situation of the PWD, the need to promote and protect their human rights, including those requiring more intensive support,” the DoJ opinion stated.
But the DoJ did not touch on possible impact of the implementation of the propose law on revenue collection of the government, saying such issue should be referred to the Department of Finance and Bureau of Internal Revenue.
Under the proposed law, PWDs would be given exemption from payment of VAT on specific goods and services.
In addition, it also mandates a 20-percent discount for PWDs on professional fees of attending doctors and funeral services.
The DOJ opinion was signed by Asst. Secretary Adonis Sulit and was issued at the request of Deputy Executive Secretary for Legal Affairs Menardo Guevarra.