With the rise of online transactions due, in part, to the pandemic, and the shift in consumer tastes, concerns have been raised on the eligibility of senior citizens (SC) and persons with disabilities (PWD) for their discounts and whether they may also be applied to their online purchases. 

The issuance of Joint Memorandum No. 01 Series of 2022 (JMC No. 1 s 2022) by the Department of Trade and Industry (DTI), Department of Social Welfare and Development (DSWD), National Commission of Senior Citizens (NCSC), National Council on Disability Affairs (NCDA), Department of Health (DOH), Department of Interior and Local Government (DILG), and Bureau of Internal Revenue (BIR), highlighted that qualified transactions made online or through mobile applications by SCs and PWDs are included in the transactions that are eligible for discount. However, issues regarding the substantiation requirement were not addressed by this issuance.

With this, the BIR published Revenue Regulation No. 8-2023, dated July 25, 2023, emphasizing that the signature of SCs and PWDs, as contemplated in Revenue Regulation No. 10-2015, is not necessary for qualified transactions made online or through mobile applications. Nonetheless, the SC/PWD Identification Card number, including the SC/PWD TIN, and the SC/PWD discount showing the detailed breakdown, are still required for purchases online. 

Please be guided accordingly.



P&A Grant Thornton

Certified Public Accountants

P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd.


As published in SunStar Cebu, dated 12 August 2023