Answer:
RR OF RA 10754 -AN ACT EXPANDING THE BENEFITS AND PRIVILEGES OF PERSONS WITH DISABILITY (PWD)
REPUBLIC ACT NUMBER 10754
Explanation:
An Act Expanding the Benefits and Privileges of Persons with Disability
IMPLEMENTING RULES AND REGULATIONS
RULE I
TITLE, PURPOSE AND CONSTRUCTION
Section 1. Title – These Rules shall be known and cited as the Implementing Rules and Regulations of Republic Act No. 10754, otherwise known as the Act Expanding the Benefits and Privileges of Persons with Disability (PWD).
Section 2. Purpose – These Rules and Regulations are promulgated to prescribe the procedures and guidelines for the implementation of Republic Act No. 10754 in order to facilitate compliance with the Act and to achieve its objectives.
Section 3. Construction – These Rules and Regulations shall be construed and applied in accordance with and in furtherance of the policies and objectives of the law. In case of doubt, the same shall be construed liberally and in favor of persons with disability.
RULE II
POLICIES AND OBJECTIVES
Section 4. Policies and Objectives – It is the declared policy of the State to give full support to the improvement of well-being and integration into mainstream society of persons with disability. It is the objective of Republic Act No. 10754 to provide persons with disability the opportunity to participate fully into the mainstream of society by granting them at least twenty (20%) discount and exemption from the value added tax on the sale of certain goods and services identified under Republic Act No. 9442 for the exclusive use, enjoyment or availment of persons with disability.
