BIR: Solo parent now entitled to 10% discount of goods for their kids

The Bureau of Internal Revenue (BIR) said single parents can now claim 10 percent discount and value-added tax exemption for purchases of goods for their children aged six years old and below.

This, after BIR Commissioner Romeo D. Lumagui, Jr. signed Revenue Regulations (RR) 1-2023 implementing the Solo Parent Welfare Law (RA 11861) that granted the benefit.

But Lumagui stressed that the privilege is limited only to solo parents with annual income of P250,000 and below

Drugstore, groceries and other retail outlets selling the children goods can deduct the VAT (Value-Added Tax) discount on their gross earnings, according to the BIR chief.

"These items included baby's milk, food supplements, medicines, vaccines. Single mother must present her Solo Parent Identification Card and Solo Parent Booklet to get the discount," the official said.

Interested parties, according to Lumagui, may view the details of RR,1-2023 posted at the bureau's website at