ISINULONG ni Leyte Rep. Ferdinand Martin G. Romualdez ang panukalang batas na naglalayong tiyakin na ang 20 porsiyentong diskwento at ang exemption sa pagbabayad ng 12 porsiyentong value-added tax (VAT) para sa milyon-milyong senior citizens at persons with disability (PWD) ay maibibigay pa rin, kahit na may promotional discount na ang kanilang binibili o serbisyong kinukuha.

Ang panukalang “An Act Enhancing the Discount on the Purchase of Goods and Services of Senior Citizens and Persons with Disabilities” ay naglalayong palakasin pa ang mga benepisyong natatanggap ng mga nakatatanda at PWD sa kanilang pagbili ng produkto at serbisyo.

“This bill aims to preserve the preferential treatment accorded to senior citizens and persons with disabilities by mandating the State to adopt an integrated approach on how to make essential programs and other social services available to them in an attainable and convenient manner,” paliwanag ni Romualdez.

Si Romualdez ang pangunahing may-akda ng Republic Act (RA) No. 10754, o Act Expanding the Benefits and Privileges of Persons with Disability.

Noong ika-16 na Kongreso, nilagdaan bilang batas ang RA 10754 noong Marso 23, 2016, sa ilalim ng administrasyon ni dating Pangulong Benigno Aquino III.

Sa bisa ng batas na ito, naging exempted sa 12 porsiyentong VAT ang milyon-milyong PWD sa pagbili ng piling produkto at serbisyo.

“This is in line with the State policy of promoting a just and dynamic social order that shall ensure the nation’s prosperity and free its people from poverty,” ayon pa kay Romualdez at sa mga co-authors na sina Reps. Andrew Julian K. Romualdez at Jude A. Acidre ng Tingog Party-list.

Sinasaad ng panukala: “The discount granted to senior citizens and persons with disabilities, including the twenty percent (20%) discount and exemption from the value-added tax (VAT) on goods and services, or the special discount on purchase of basic necessities and prime commodities, as provided under Section 4 of Republic Act (RA) No. 7432, otherwise known as ‘Senior Citizens Act,’ as amended, and Section 32 of RA No. 7277, otherwise known as ‘Magna Carta for Disabled Persons with Disability,’ as amended, shall be in addition to any prevailing promotional offers or discounts extended by business establishments, if any, has been provided, but in no way that it will require presentation of booklets in the procurement of goods.”

“In no case shall a promotion or discount offered by a business establishment to the general public be considered in compliance with Section 4 of RA No. 7432, as amended, and Section 32 of RA No. 7277, as amended,” ayon pa sa panukalang batas.

Ayon kay Romualdez, layon ng panukalang ito na wakasan ang mga karaniwang hindi pagkakaunawaan sa pagitan ng senior citizens at PWDs at ng mga negosyo, pagdating sa tamang interpretasyon ng batas.

“To balance the interest between the two parties, this measure provides that the 20% discount for senior citizens or persons with disabilities applied on certain goods and services, the input tax attributable to the VAT-exempt sale to senior citizens and persons with disabilities, and the special discount on basic necessities and prime commodities, shall be treated as part of deductible expense pursuant to Section 34 of the National Internal Revenue Code of 1997, as amended,” sabi ng panukala.