On the other hand, the benefactor of a person with disability may only be entitled to claim the new additional exemption of P 25,000 per qualified dependent child (not exceeding four) if the person with disability is his/her legitimate, illegitimate or legally-adopted child, whether minor or of legal age. In other words, for purposes of additional exemption, the “benefactor” will not be entitled to the additional exemption unless that benefactor is a “parent” of the person with disability.
The privileges under the Act and in these Regulations available to persons with disability who are Filipino citizens may only be granted upon presentation of any of the following proof of his/her entitlement thereto:
a. An identification card issued by the city or municipal mayor or the barangay captain of the place where the person with disability resides; or
b. The passport of the person with disability concerned; or
c. Transportation discount fare Identification Card (ID) issued by the National Council for the Welfare o f Disabled Persons (NCWDP).
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