While the law expanding the tax breaks and other benefits for persons with disabilities has been signed by former President Benigno Aquino III in March, it cannot be enforced due to the failure of the Department of Social Welfare and Development to draft the implementing rules and regulations.
“I hope that the IRR of Republic Act 10754 will be out soon. It’s the missing link in its full implementation. This is just a gentle reminder to all concerned,” Senator Ralph Recto said.
Recto said the law grants a raft of tax breaks and other benefits for PWDs and their caregivers, but without the IRR, which defines how its provisions will be “implemented, availed of, executed.” RA 10754 “is like a new car which sits in the garage but can’t be driven out yet.”
Under the law, the DSWD will lead the drafting of the IRR.
However, because RA 10754 was signed in the closing months of the Aquino administration, “work on the IRR, which involved coordination and consultation with other agencies, was not completed for lack of time,” Recto explained.
“ The new administration is still only on its third week. So hopefully after they are done and over with the transition in the DSWD, they can resume work on the implementing rules of this very important law,” Recto said.
“The rules are forthcoming” because “one, DSWD Secretary Judy Taguiwalo is a very competent official; and two, she has been apprised as to the urgency of an IRR which millions of PWDs are waiting for.”
Recto said the crafting of the IRR is important as it is seen by affected entities, like drug stores, as a requisite before they can carry out the provision of the law discounting purchases made by PWDs.
Recto, however, countered that “there ought to be no delay because there is an existing template, the one granted to senior citizens, insofar as discounts on purchases are made.”
The law merely grants to PWDs benefits already enjoyed by seniors, “so we’re not starting from scratch. There is a tried system already in place,” the senator said.
The expanded PWD benefits law exempts PWDs from all sales taxes on certain goods and services, like transport fares, medicines, medical and dental services and laboratory fees, raising the discount to 32 percent.
It also grants a P25,000 annual income tax deduction to relatives within the fourth civil degree of consanguinity or affinity, who are caring for and living with a PWD.
Meanwhile, Senator Grace Poe made strong pitch for the closed caption law, which requires television franchise holders or station operators and producers to use closed caption methods in their broadcasts or programs to allow hearing-impaired full access to information and opportunities.
Poe, chairperson of the committee on public information and mass media and principal sponsor of the measure in the 16th Congress, said the Closed Caption Law, which she authored in the Senate, is assigned Republic Act No. 10905.
The law, entitled “An Act Requiring All Franchise Holders or Operators of Television Stations and Producers of Television Programs to Broadcast or Present Their Programs With Closed Caption Options,” will take effect 15 days after publication.