DOJ: PWDs can claim full discount on group meals if for personal consumption
MANILA, Philippines — Persons with disabilities (PWDs) can still avail themselves of the 20% discount and value-added tax (VAT) exemption on food purchases even when dining in groups.
The Department of Justice (DOJ) said this in a legal opinion released on October 8. It was in response to a request from Glenda D. Relova, executive director of the National Council on Disability Affairs, who sought clarification on how the PWD discount should be applied in group settings.
Relova noted that the current practice is to apply the discount only to the PWD's share by dividing the total bill by the number of people in the group.
Justice Assistant Secretary Randolph Pascasio stated in the legal opinion:
"In [the] 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 availment of only one (1) person who is a PWD, i.e. dine-in transactions, then the 20% discount and VAT exemption should apply to the total amount of the food purchased."
The DOJ stressed that when a law is clear and unambiguous, it should be applied as written, without any need for further interpretation.
This aligns with the Magna Carta for Persons with Disabilities, which entitles PWDs to a 20% discount and VAT exemption on specific goods and services from establishments, provided these are for their exclusive use, enjoyment, or benefit.
Section 6.2 of the law's Implementing Rules and Regulations also stresses that to prevent misuse of this privilege, orders should be limited to what is consumed by the person with a disability.
However, the Justice department noted that this is only a legal opinion about the issue, which should serve as a reference for future legislation.
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