If former House Speaker, Leyte 1st district Rep. Martin Romualdez would have his way, he would have business establishments honor the lawful price discount perks for senior citizens and persons with disabilities (PWD) on top of any their in-store promotional offer or discounts.

House Bill (HB) No.16, filed by Romualdez in the 20th Congress, identified the institutionalized perks for these particular sectors as the 20 percent discount and exemption from the 12 percent value added tax (VAT).

The proposed law is titled, “An Act enhancing the discount on the purchase of goods and services of senior citizens and persons with disabilities.

“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,” Romualdez said.

Romualdez is the principal author of Republic Act (RA) No. 10754, or the Act Expanding the Benefits and Privileges of Persons with Disability (PWDs).

During the 16th Congress, RA No. 10754 was signed into law on March 23, 2016, by then-president Benigno S. Aquino III. It allowed millions of PWDs to be exempt from the 12-percent value-added tax (VAT) on select goods and services.

HB No.16 reads, “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 14  Section 32 of RA No. 7277, as amended,” the measure further states.

Romualdez says the proposed measure is aimed at putting an “end or to quell the usual quarrels between senior citizens and PWDs, on one hand, and business establishments, on the other, as to the correct interpretation of the law.

“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,” he said.

Tingog Party-list Reps. Andrew Julian Romualdez and Jude Acidre were Romualdez's co-authors on HB No.16.