MANILA, Philippines — Persons with disabilities (PWDs) are entitled to a 20 percent discount and value-added tax exemption for food purchases shared with a group, according to the Department of Justice.
The DOJ clarified that while existing laws and guidelines are “silent” on group meals, the “exclusive” consumption of a PWD is a “determining factor to be considered.”
“If it can be determined that it was for the exclusive use of only one person who is a PWD, for example dine-in transactions, then the 20-percent discount and VAT exemption should apply to the total amount of the food purchased,” the DOJ said in its legal opinion dated Oct. 8.
Food orders should be limited only to the concerned PWD’s consumption “to safeguard establishments from abuse of this privilege,” as per Republic Act 10754 or the Act Expanding the Benefits and Privileges of PWDs.
For group meals ordered online or by phone call, the senior citizen or PWD discount will be applied to the “amount corresponding to the combination of the most expensive and biggest single-serving meal with beverage served in a quick-service restaurant,” as per Memorandum Circular No. 71-2022 issued by the Bureau of Internal Revenue.
The legal opinion was sought by the National Council on Disability Affairs following a letter from Pheelyp Aytona, who asked for clarification on whether the discount applies to food orders regardless of quantity.