Revenue Memorandum Circular · RMC
RMC No. 71-2022 Annex A
To ensure and require persons and business establishments to comply with existing relevant rules and guidelines, particularly on the grant of Senior Citizen and Persons with Disability discounts mandated by law on the purchase of covered goods and services using digital/online platforms.
- Document type
- RMC
- Number
- 71
- Year
- 2022
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceThis issuance contains Joint Memorandum Circular (JMC) No. 01, Series of 2022, signed by DTI, DSWD, NCSC, NCDA, DOH, DILG and the BIR, providing guidelines on the grant of the mandatory statutory benefits and privileges of Senior Citizens and Persons with Disabilities on purchases made online (e-commerce) and via phone call/SMS. Business establishments selling goods and services under R.A. Nos. 7581, 9994 and 10754 through the internet, telephone, mobile phone or mobile applications must comply with the law-mandated Senior Citizen and PWD discounts, which include the 20% discount with VAT exemption where applicable, and the 5% discount on basic necessities and prime commodities (expressly without VAT exemption).