THE Bureau of Internal Revenue (BIR) said senior citizens and persons with disability (PWDs) cards can be used to obtain discounts on online purchases.
“Online platforms should recognize the mandatory discounts given to senior citizens and persons with disabilities,” the BIR said.
“The signature of the senior citizen or PWD is not needed if the purchase is made through online means. The senior citizen or PWD identification card number should still be provided,” it added.
The BIR said Revenue Regulations No. 8 clarifies the mandatory nature of senior citizen and PWD benefits for qualified purchases made through online or mobile applications.
Senior citizens and PWDs are entitled to a 20% discount and are exempt from value-added tax on certain goods and services. — Luisa Maria Jacinta C. Jocson