ni Atty. Persida Rueda-Acosta @Magtanong Kay Attorney | December 9, 2023
Malimit nating nakikita ang mga karapatan na iginagawad ng ating batas sa ating mga kapwa mamamayan na mayroong kapansanan o ang tinatawag nating mga Persons with Disability (PWDs). Paano naman kaya ang mga taong nangangalaga sa kanila? May mga karapatan din kaya sila na ibinabahagi ng batas?
Ayon sa Republic Act No. 10754 o mas kilala sa titulong “An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)”:
“SECTION 1. Section 32 of Republic Act No. 7277, as amended, otherwise known as the “Magna Carta for Persons with Disability”, is hereby further amended to read as follows:
SEC. 32. Persons with disability shall be entitled to:
(a) At least twenty percent (20%) discount and exemption from the value-added tax (VAT), if applicable, on the following sale of goods and services for the exclusive use and enjoyment or availment of the PWD:
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(8) On funeral and burial services for the death of the PWD: Provided, that the beneficiary or any person who shall shoulder the funeral and burial expenses of the deceased PWD shall claim the discount under this rule for the deceased PWD upon presentation of the death certificate. Such expenses shall cover the purchase of casket or urn, embalming, hospital morgue, transport of the body to intended burial site in the place of origin, but shall exclude obituary publication and the cost of the memorial lot.
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SEC. 33. Incentives. – Those caring for and living with a PWD shall be granted the following incentives:
(a) PWD, who are within the fourth civil degree of consanguinity or affinity to the taxpayer, regardless of age, who are not gainfully employed and chiefly dependent upon the taxpayer, shall be treated as dependents under Section 35(b) of the NIRC of 1997, as amended, and as such, individual taxpayers caring for them shall be accorded the privileges granted by the Code insofar as having dependents under the same section are concerned;”
Kung ating pagninilayan ang mga nabanggit na probisyon ng batas, ang taong nagbayad para sa funeral services at burial expenses ng namayapang PWD ay makakukuha ng 20% discount na para sa namatay na PWD. Marapat lamang na maipresenta nito ang death certificate ng huli para maibigay ang nabanggit na 20% na diskwento.
Kasama sa diskwentong ito ang ibinayad sa ataul, sa abo (urn), pang-embalsamo, hospital morgue at pagbiyahe ng katawan ng namatay na PWD kung saan ito ihihimlay.
Hindi nga lang kasali sa diskwento ang obituary publication at ang presyo ng memorial lot.
Malinaw din sa mga nabanggit na probisyon na mayroong insentibo na ibinabahagi ang estado sa mga nangangalaga ng mga PWD, sapagkat ikinokonsiderang dependent ng isang taxpayer ang isang walang trabahong PWD at ito ay lubos na umaasa sa suporta ng nangangalagang taxpayer. Kinakailangan lamang na ang PWD ay kaanak hanggang sa ikaapat (4th) na antas ng pagkakamag-anak (consanguinity) o pagkakaugnay (affinity).
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