10% discount, VAT exemption sa solo parent

ni Atty. Persida Rueda-Acosta @Magtanong Kay Attorney | Abril 10, 2024

Dear Chief Acosta,

Ako ay solo parent sa nag-iisa kong anak na isang taong gulang, simula nang mamatay ang kanyang ama. Wala akong regular na trabaho sa ngayon. Mayroon bang diskuwento sa mga bilihin na ibinibigay sa mga solo parent, katulad sa mga senior citizens at PWD? -- Trina

Dear Trina,

Para sa iyong kaalaman, nakasaad sa Republic Act (R.A.) No. 8972, na inamyendahan ng Republic Act (R.A.) No. 11861, o ang “Expanded Solo Parents Act,” na may karapatan ang kuwalipikadong solo parents sa 10% discount at Value Added Tax (VAT) exemption sa mga piling kalakal o bilihin (tulad ng gatas, diaper, bakuna at gamot):

“Section 15. Additional Benefits. - A solo parent shall be entitled to the following additional benefits: xxx

(b) A ten percent (10%) discount and exemption from the value-added tax (VAT) on baby’s milk, food and micronutrient supplements, and sanitary diapers purchased, duly prescribed medicines, vaccines, and other medical supplements purchased from the birth of the child or children until six (6) years of age of a solo parent who is earning less than Two hundred fifty thousand pesos (P250,000.00) annually, subject to adjustment in accordance with the provisions on the exempt taxable income under the National Internal Revenue Code (NIRC), as amended by Republic Act No. 10963, otherwise known as the “Tax Reform for Acceleration and Inclusion (TRAIN)”: Provided, That nothing in this section shall violate the provisions of Republic Act No. 10028, otherwise known as the ‘Expanded Breastfeeding Promotion Act of 2009’;”

Kaugnay nito, inilabas ng Bureau of Internal Revenue (BIR) ang Revenue Regulations No. 1-2023 noong ika-17 ng Enero 2023, kung saan nakasaad ang mga sumusunod:

 “SEC. 3. Grant of Discounts and VAT Exemption to Solo Parents. – The following guidelines shall apply on the granting of the ten percent (10%) discount and VAT exemption herein mentioned:

1. Solo parents that meet all of the following conditions shall qualify for the 10% discount and VAT exemption:

1. Solo Parent has a child/children (as defined in RA No. 11861) with the age of six (6) years or under; and

2. Solo Parent is earning less than P250,000.00 annually.

1. The 10% discount and VAT exemption shall apply to a qualified Solo Parent’s purchase of the following goods identified in the Act from drug stores, pharmacies, grocery stores, and similar establishments, and subject to the guidelines that shall be issued by the Department of Health (DOH), in coordination with the Food and Drug Administration (FDA), PhilHealth, and the Department of Interior and Local Government (DILG):

1. Baby’s milk;

2. Food supplements and Micronutrient supplements;

3. Sanitary diapers;

4. Medicines;

5. Vaccines; and

6. Other medical supplements.

Upon its release, the guidelines of the DOH shall be circularized through a Revenue Memorandum Circular.

SEC. 4. Presentation of the SPIC and Solo Parent Booklet. – To avail of the 10% discount and VAT exemption on qualified purchases, the Solo Parent shall present his/her SPIC and Solo Parent Booklet.  The SPIC should show that the Solo Parent is entitled to the 10% discount and VAT exemption by indicating that the Solo Parent is earning less than P250,000.00 annually, and the dorsal side of the SPIC indicates the name/s, birth date/s, and relation to the solo parent of the qualified children and/or dependents with the age of six (6) years or under.

SEC. 5. Determination of the Amount of Discount. – The grant of the discount is only for the purchase of goods identified in the Act for THE EXCLUSIVE USE AND ENJOYMENT OR AVAILMENT OF THE SOLO PARENT’S CHILD OR CHILDREN WITH THE AGE OF SIX (6) YEARS OR UNDER. The following rules shall be observed in granting the discount:

1. PRESCRIBED MEDICINE, VACCINE, AND OTHER MEDICAL SUPPLEMENTS – The 10% discount and VAT exemption shall apply to the purchase of generic or branded medicines, vaccines, and medical supplements, which are medically prescribed by an attending physician for the prevention and treatment of diseases, illness, or injury whose prescription is in the name of the Solo Parent’s child/children with the age of six (6) years or under; and subject to the guidelines that shall be issued by the DOH.

1. BABY’S MILK; FOOD SUPPLEMENTS AND MICRONUTRIENT SUPPLEMENTS; AND SANITARY DIAPERS – The 10% discount and VAT exemption shall apply to the purchase of generic or branded baby’s milk, food supplements, micronutrient supplements, and sanitary diapers, for the Solo Parent’s child/children with the age of six (6) years or under and subject to the guidelines that shall be issued by the DOH.”

Ibig sabihin, ang mga solo parent ay kuwalipikado sa nasabing benepisyo kung siya ay may anak na may edad na anim na taong gulang o pababa, at kumikita ng mas mababa sa Php250,000.00 kada taon. Gayundin, para maka-avail ng nasabing benepisyo, kailangang maipresenta ng solo parent ang kanyang Solo Parent Identification Card at Solo Parent Booklet. Panghuli, ang pagkakaloob ng nasabing diskuwento ay para lamang sa pagbili ng mga kalakal na tinukoy sa batas na para sa EKSKLUSIBONG PAGGAMIT NG ANAK ng nasabing qualified solo parent.

Para sagutin ang iyong tanong, maaari kang makakuha ng 10% diskuwento at VAT exemption sa mga bibilhin mong gatas, food supplement, diaper, gamot, ineksyon at iba pang medical supplements na para sa iyong anak na isang taong gulang pa lamang.

Kailangan lamang ay mapatunayan mo na kuwalipikado ka para rito; na ikaw ay solo parent at hindi kumikita nang Php250,000.00 at pataas bawat taon. Kung pasado ka sa mga ito, sundin mo lamang ang mga patakaran na itinatakda ng batas at kaakibat nitong mga panuntunan upang mapakinabangan mo ang mga nabanggit na pribilehiyo.

Sana ay nabigyan namin ng linaw ang iyong katanungan. Ang payong aming ibinigay ay base lamang sa mga impormasyon na iyong inilahad at maaaring magbago kung mababawasan o madaragdagan ang mga detalye ng iyong salaysay.

Maraming salamat sa iyong patuloy na pagtitiwala.