MANILA – The Department of Justice (DOJ) has clarified the application of the discount and value added tax (VAT) exemption granted to persons with disability (PWDs) when the food purchased is for group sharing or for delivery.
Under Republic Act 10754 (Act Expanding Benefit and Privileges of Persons with Disability), PWD are entitled to a 20-percent discount on food purchases from restaurants “as long as it is for their exclusive use, enjoyment or availment,” stated Opinion No 45, s. 2024, furnished to National Council on Disability Affairs Executive Director Glenda Relova by DOJ Assistant Secretary Randolph Pascasio.
The DOJ said the term “exclusive” would be the determining factor.
“(I)n 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 person who is a PWD in dine in transactions, then the 20 percent discount and VAT exemption should apply to the total amount of the food purchased,” the DOJ said.
The DOJ also cited Bureau of Internal Revenue (BIR) Revenue Memorandum Circular No. 71-2022 on purchase of group meals through online and phone call or short message service (text) transactions.
Under the said BIR provision, “the basis of the 20 percent discount for a senior citizen and person with disability shall be on the amount corresponding to the combination of the most expensive and biggest single serving meal with beverage in a quick service restaurant, is deemed flexible and is adjusted accordingly by good establishment to estimate single food purchase for an individual senior citizen and person with disability,” the circular said. (PNA)