Summary
RMC No. 71-2022 circularizes DTI-DSWD-NCSC-NCDA-DOH-BIR-DILG JMC 01-2022, the guidelines on Senior Citizen and Person with Disability benefits for online, phone call and SMS purchases.
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Key points
- Discounts granted. Senior Citizens and Persons with Disability get a 20% discount with 12% VAT exemption on goods and services, and a 5% special discount on basic necessities and prime commodities, for their exclusive use. A person who is both is entitled to only a single discount.
- Weekly purchase ceiling. Combined offline and online purchases per calendar week are capped at Php1,300.00 with no carry-over, unless increased by DTI and other agencies. Medicine purchases are no longer limited by this ceiling, and the amount must be spent on at least four (4) basic necessity and prime commodity items.
- Online purchases. The buyer declares status before ordering and attaches an ID image on confirmation. Medicine orders also need the prescription and purchase booklet pages, and basic necessities orders need the booklet pages. The original proof is shown on delivery, or the merchant may charge the full amount.
- Phone and mobile purchases. The buyer gives name, date of birth and ID number when ordering and shows proof on delivery. If proof is not shown, the merchant may charge the full amount.
- Authorized representatives. A representative presents the ID, purchase booklet, authorization letter, representative’s ID and, for medicine, the prescription. A parent or guardian of a minor with disability is the automatic representative, and a pick-up option still gets the discounted price.
- Enforcement and penalties. DTI, DILG, BIR, NCSC, NCDA, OSCA and PDAO jointly monitor compliance. Businesses that refuse the discount are liable under RA Nos. 9994 and 7277, and misrepresenting oneself as a Senior Citizen or Person with Disability may be penalized under the Revised Penal Code and other laws.
Who is affected
- Senior Citizens
- Persons with Disability
- Online merchants and business establishments
Deadlines and effectivity
- Weekly purchase ceiling of Php1,300.00 per calendar week
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.
