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privilege, the claimant may choose the promotional fare and accordingly shall no longer
be entitled to 20% discount.
Accordingly, Section 5 of RR 1-2009 proscribes the availment of double discounts.
Hence, the 20 percent sales discount for persons with disability may not be availed of in
combination with or on top of other discount programs of either the establishments
themselves (promos and privilege card holders) or the government (senior citizens
discount).
Pursuant to RR 1-2009, bus fares include both aircon and ordinary buses. Whereas
public railways covers the LRT, MRT, PNR, and other similar infrastructure that will be
constructed, established, and operated by public or private entities in the future.
Toll fees in skyways and expressways are likewise covered. However, since only carowners may avail of the at least 20 percent discount on toll fees, toll operators may
further require claimants to present the necessary car registration documents from the
LTO, aside from the usual proof of entitlement (e.g. identification card issued by
city/municipal mayor or barangay captain, passport, transportation discount fare ID
issued by the National Council for the Welfare of Disabled Persons), before such
discount may be given to the latter.
In return, establishments granting discounts to persons with disability pursuant to
Section 3 of RR 1-2009 is entitled to deduct the aforesaid sales discount from their gross
income subject to the following conditions:
1. The sales discounts shall be deducted from gross income after deducting the
cost of goods sold or the cost of service;
2. The cost of sales shall be allowed as a deduction from gross income for the
same taxable year that the discount is granted;
3. Only that portion of the gross sales exclusively used, consumed and enjoyed by
the person with disability shall be eligible for the deductible sales discount;
4. The gross selling price and the sales discount must be separately indicated in the
sales invoice or official receipt issued for the sale of goods or services to the
person with disability;
5. Only the actual amount of the sales discount granted or a sales discount not
exceeding 20% of the gross selling price or gross receipt can be deducted from
the gross income, net of value added tax, if applicable, for income tax purposes,
and from gross sales or gross receipts of the business enterprise concerned, for
VAT and other percentage tax purposes; and shall be subject to proper
documentation under pertinent provision of the Tax Code of 1997; and
6. Business establishments are required to keep separate and accurate record of
sales, which shall include the name of the person with disability, ID Number,
gross sales/receipts, sales discount granted, date of transactions and invoice
number for every sale transaction to person with disability.
From the foregoing, it may be inferred that: 1.) the grant of a discount higher than 20
percent is sanctioned by RA 9442 and RR 1-2009, in view of the qualifying term at
least used in both the law and implementing rules; and 2.) that a particular
establishment need not seek the approval of the BIR prior to it being extra-generous in
granting a higher discount to persons with disability.
Nevertheless, while RA 9442 is silent on the matter, Section 4(5) of RR 1-2009 explicitly
mandates that only the sales discount not exceeding 20 percent of the gross selling
price or gross receipt may be deducted from the applicable gross income and/or gross
sales/receipts for the appropriate tax purposes.
Covered establishments must also take note the total amount of the claimed tax
deduction net of value-added tax if applicable, shall be included in their gross sales
receipts for tax purposes and shall be subject to proper documentation and to the
provisions of the Tax Code. Hence, strict compliance to the invoicing regulations is
mandated, or else, it may result to disallowance of the deduction of the aforementioned
discount. The effect of which is of course making the establishments bear the burden
twice.
In furtherance to social welfare and responsibility, compliance with the provisions of RA
7277 as amended by RA 9442 by the concerned business establishments is mandated
as the initial violation thereof is punishable by a fine of P50,000 to P100,000 or
imprisonment for six months to two years, or both at the discretion of the court.
Subsequent violations, shall be punished with a fine between P100,000 and P200,000 or
imprisonment for less than two years to six years, or both at the discretion of the court.