DOJ official: PWDs entitled to discount, VAT exemption on group meals if dining in alone
Can a person with disability (PWD) get a discount and value-added tax (VAT) exemption for group meals?
A Department of Justice (DOJ) official opined that it's a yes, as long as the PWD enjoys the food items alone during dine-in transactions.
In Opinion No. 45 series of 2024, DOJ Asst. Sec. Randolph Pascasio cited the Republic Act No. 10754, or the Act Expanding the Benefits and Privileges of Persons with Disability, which states that they are entitled to at least 20% discount and VAT exemption for their "exclusive use and enjoyment or availment" during sales and services.
Pascasio sent the opinion to Glenda Relova, executive director of the National Council on Disability Affairs. This was after a PWD asked the council whether he was entitled to the perks for ordering a group meal in a restaurant—only to consume it himself.
Though existing laws, implementing rules and regulations, and guidelines are "silent" on the 20% discount and VAT exemption, Pascasio pointed out the law's operative word "exclusive."
“[I]n purchase of a group meal which is ideally for food sharing, if it can be clearly determined that it was for the exclusive use, enjoyment or availment of only one person who is a PWD in dine-in transactions," he said, "then the 20% discount and VAT exemption should apply to the total amount of the food purchased."
If the purchase of group meals will be done online and through the phone, Pascasio cited the Bureau of Internal Revenue Memorandum Circular No. 71-2022, which states that PWDs and senior citizens may avail of the 20% discount and VAT exemption "on the combination of the most expensive and biggest single serving meal with beverage."
The discount is "deemed flexible" and is "adjusted accordingly" as food establishments "estimate single food purchase for an individual" senior or PWD.