Summary
RR No. 1-2023 implements the ten percent (10%) discount and VAT exemption under RA No. 11861 (Expanded Solo Parents Welfare Act).
Key points
- Who qualifies. A solo parent qualifies if the solo parent has a child or children aged six (6) years or under and earns less than ₱250,000.00 annually. Both conditions must be met.
- Covered purchases. The discount and VAT exemption apply to baby’s milk, food and micronutrient supplements, sanitary diapers, medicines, vaccines and other medical supplements. They are bought from drug stores, pharmacies, grocery stores and similar establishments, under DOH guidelines.
- Proof required. The solo parent presents the Solo Parent Identification Card (SPIC) and Solo Parent Booklet. The SPIC shows income under ₱250,000.00 annually, and its back shows the names, birth dates and relation of the qualified children aged six (6) or under.
- Exclusive use. The discount applies only to goods for the exclusive use of the solo parent’s child or children aged six (6) years or under.
- Medicines and supplements. Generic or branded medicines, vaccines and medical supplements must be prescribed by an attending physician, with the prescription in the name of the child aged six (6) or under.
Who is affected
- Solo parents with a child aged six (6) years or under earning less than ₱250,000.00 annually
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.