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ELIR.LAL' OS iiiTER,}\AI- R.El'E,\JL]E
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ib
RE\TENU E R.EGLILATNONS NO. q
f'
srJEr s i

SUB.]ECT: anending Sectionsr ?, 3 ancl 7 of Rer,enrie Regulations (RR) No.

05-l() I 7. Relative to Rr-iies ar,ri Reglriarions lmpieurenting Repr-i'oiic
Act No. 10754. entitied "An Act E,rpanding the Benefits and
Prir ileges oi Persons 'uvitir Disabilit), (P\ /D)'' Relati\/e lo the Ta>r
Privileges ol Persons u'ith Disabilit,v and Tax Incentir,es for
Establishttrettts Granting Sales Discount. and Prescribinq the
Guidelines fbr the Ai,ailnient Thereoi" Amending Revenue
Regulations No. 1 -2009.

TO: A11 Internal Revenr-ie Officials. Enrployees and Others Concernecl

SECTiON 1. Scope. Pursuant to the provisions of Sections 244 of the

Natiorral Intertlal Rer.'euue Code of 1991 . as ailended. tirese Reguiatiolls are lierebv
prorlulgated to atreud Sections 2.3 and 7 of Rel,enue Regulations (RR) No.05-
2t)11 .

StICTiON 2. Atne;rcinrent. - New paragraphs to be larown as paragrapir 2.8

arrd 2.9 are herebi'' insefiecl aitire end of Sectioii 2 af' RRI'.1o.05-2017 wtich shall
i"eaci as follows:

",\'cctittit 2. De.finiiirtns'. - Fctr purpose ,\ of thes,e Regulations,,

[he
fbllov,ing tern?,\ rmd phrus'e,s ,s'ltu|1 be cle.finecl o.r.fol/rn,t,s;

-r"Tx

2.E Ba,vic tecess'itie,v - are goods virul /o the neecl,s' of'con,slt?tet.s,

./or lheir s'u,ylattctttc'u ttncl eri.s'lence. Iror ptu.1to,\,e,\, oi l:he,se
R e
Ei u t i o rt,s', b ct,s' i c nec e,s',s' i t i e,s,s, h u I I i n c: I u de ;

l.
1
All kincl,s' uncl yoriunt,s' of ric'e
2. ('ril'n
)
,4ll kittcl,s' o.f hrautl (Postrie.s' unrl crrkas, nctl incltrdcd)
-/ J:rr:.vlt. tlrie d oncl csnneci .fi,rh untl orher mcrrine proclucl.s'
tittllttrlitt,, l)'.1-,:1 iittv
,,'r\./,\r->1. tgtcl in
itt yttrill\'
iLti ii/11,\ tlt!)!lt,r. (t{',t,r,.1{,toit.)trl
iiiiliiL.l lIi
l:iiLr\Li5i/-I.</
j f-rc.s' h pot' k. h ee.f' ctncl po ttl I t'1,, rnecrt
6 .all kincl,s ttl lresh cgt:,\' (exc:luclittg qiruil eg;<\')
.7
Poiuble y'uiat' in bollle,s' cuttJ conluiner',s'
()
(). li'a;'/t'antl pt'cc'(,,',rl;! mllk (c::clucliug nilk luhc!/crl l, {oocl
:;ttliplentenl)
9 I'-rc:;lt re,qalttble,y' int:luclin;i rool (t'()i),\'
I (). i' rc,t h .ii'iril.s'
I l . Lot;u!!.,' ittcutttf'i.tr.'I iti'i: ;l ittsl riitI i1oo{lI c,\
i?. ('r:ifca untl c'ttlliL' i';'L'LtltL,t'
i i'i ii | :trr.l,, ol' vtlltti' (atc:lttdin;4 \1t,aci(:)ri-:j")

;;; {::"

.:,.. !
 1-/. ,4ll l;irid.t oi c'loking oil
15 .\otr
1 6. Prnrtlt'rrc! ityttitl, brii' !uimdry ufitl rit:lt:t',4,-'til s()d/) _r i i ; .-..: ..r...1 i,,_- --.-..t
\'*_ ' -l--_,,
:.---r i, -,:'_.__J :l ii',, i
:_."
l-_.,^ ii/
-i :_--.
1- i:'irav'ootl "

1,! ('itut'cou!
l(t lll l\l;',.1,
, llt l/lLl.'
,,t LLt.,r,,,11,.,
(,1 /1LirL.i

20. I{ctLrscltol d i iquc.fit:d patroictrrrr,sLt.\'. tlot iltot'L' tltttrt 1/ lg.r

LPG cotltattt ot?{'e aret'\'/it,c (5) ntonil:s bousltt .from LPG
clculci's'
: l. Kcrts.s'cti{t, ti()t tllot't lhctn 2 !itt:t':, p€t' itlotllil.

2.9 I)t'itttc t'ommodiiic,: Ltt'e gt;ocl.s' no! t'onsitlt:t'ccl {t.\. btt.s'it'

nat'c.y,si/ics'bttl tit'c c.\'.\'anliul io c'rut,;tti?lct',\'. i;ttr'1ttu'1tos'c,s'a.f
I ha,s't: Ra gul ot iot7,\', cot?urtodil ie:' .rhull int'l trtlc.

i. i;lotn'
2. Driccl, pt'oL:c,\',\'ed onci t'cit'tnctl ltrn'k, bec.f'uncl ltouhr.1' ntecr/
J. Dtil' pt'otluii,r' rtol ./Lillirtg uittlcr lltc dt:.finitiott of' bu,t'ic
nec e -s'-s'ilies'
-/ Orticlt,; crncl gurlic'
j. l'incgcu', ltcrti.s ctitt/ s'o.t' \'ultca
6. Toilet,,Bullt s'itctit
'1 il :-.,,,
ID,.,,t
(t ttu;Yt
8. Pe ,s'ticiclcs'
9. l-{arhicic{e.s
I 0. P o u ll r .f a e cl s . liy a. :; / o c k
./ e c d,s cu t cl .fi,s h c i ".1,
.{b a cl,s'
jj. l,.e,t c.t.i tt,:g..,, 11, rt ci LtcLs,

12. Puper'. s'chool s'upplias'

i3. l'ipcr ,s'itingla
11. Su,,roli
1 5. Ccnrettl, clitt/.cr, GLs'iical.,s'

I6. f [olIov'hIot'k:,
I*. Plyyortrl
l,\. Plt,bourd
1 9. t' ort,s'I t't ic:l i ou uui l.s'
2(). Bulleric:,s' (erc'ltrtliug cttllT;houc trncl uir/otrtoIiya l;cttlarie.s;)
.? l . [:,i c c' I t' i c u l,s' t tp 1 t I i a,s' n tl I ;i lt I l-; Lr I h.s'
u i

)),,\tael y'it't:,s

Section 3 of Rlt No. 5 -)A17. i:; hercb-1' anrenclcd io inclLiiie a 11e1,\' pataglailh
to hc fcacl as lb1lou,s:

l-,('Tl( ),\' 3.,\,1 L i..\ DL\( ( )t iL,7"\ t,,-H l(', i { t{,1 I- {t {., c 1,,,1 l,\,f t: D
",\' '

ll i Q t ;,1 Ll ]' I l'-D P itii,\C)I'5' Ii, ti' | / I ) 1"t,1 BIL i'l-|' ( Pll', D t.
,r,r,r 1..ir r-Y]

-,111 rttliar
uiirl ,;ai'-,'ic'e.\' :;ol,-! ll lllt: {ot't:14Liiit.g
,;,r'.,iiil\'
r,,,t,il:li:,ltntr:itl>'nol iti,-'ltttlarl ui,l:i'tihr;rc (/iiuin(:i'i1iir)n cxl)i"t:;;'tf.t,'
1tt't;'t iti'cti b1 1i1,,1 :;litill nol i;c 1,'11,ti,,;i1;','1'ctl f t,t' l!'it .aii'2i, tliscr;titti
lit i\"ilt:\:L' ilt)l\tiili;,t, ti:lili,g llttil llia .\(.tiiitt (ii'(' ft)i lli,' ,.",li,siy',: it're
 unLl anf ov'fitenl ot' ui:oiltncnr of-thc Pt,t'D. lJtntt,t'et'. a\:ar.t: Pn'D
.s'hull crtf o.t' u ,s;pac'iul cli,s't:outtt of .'lit,c p(./.1:atlt (5?i',) of thc rcgtrlcu.
t't:lttil pt'ice. v'i/lttttt, L'xct77ption.fi'ont tha yulttt,-utlrlctl /tt:: (['-,17-1, d
hu.sit' ttct'c.s'.s'itic,s utitl prima t'ontntr;ciilit:,s cttttnlct'Lttcil t,tncier ,\cc,. 3
r2.31untl (2.9that't'o/' Tha lolcrl umotritl o/ s'uicl put'c'hu.rc.s'hull nor
L.\L((v tttt L.itttttttttt rjt ttiit tili,jii,-\Liilai iiiiLt iiiili,.ii r'oi i ('.\i/,\ i;'iil)
1,3()() 00t par c'ulcqclur t,t'cck v'i/ltotrt L'ut't'.1:-orei' o/ tha unLt.s'cd
ttttttttrtti. Proviclcti, tltctt s'uicl umouttl .yhttll bt,.s:ltattl ()t1 bct,rit'
7u'intc t'onttttoc{ilic.s L'()tluttL,t7.\'t;t'cut, l() hi.r'hcr
net:t:.s',s'ilia.s cmcl
l)(/',\'ot7ul ercitt,sit'c t:ot':.\'tttnltlion ctncl'ot't:ttfo.t'tnan/ y'ilhin rhe
c'ule:ncicrr trcak. Prttriclctl. .firrthu' litcrl ,s'uit/ utnotr;tt ,yhull l'tt: .s:ltcut
on crl lcus'/.fotu'kintl.s of itams'lis'tccl us'hu,sit'net,c.s.s'itie.s'und pr"ima
t'ontnttttliIics'.

Section 7.I o1'Section 7 of R-R Nc. 5-2017. is herebv eunended to be reacl as

lollou,s:

" S EC'TI
O\' 7. E,\'l|}]P T'I OA' F'RO,\lT I L-A D D E, D T,4X { I
OAI S,4I,L OF GOOD,\ OR SER I4{:8,S "1LL,'
TO O{,'-4L|\;IED PERSOAIS "J'T1
II:17'H DISABILIT)'

a L\ule.s'r,tf-uttt'goocls onc{ scrt,it,es,ttncler ,\ac:lion 3 of lhe,se

D ,-.,1 ,,:.
^r\r'S///Luu,u.\ i(i r.D i,.!).
II'n ..!:..^..!,-r -...!.n n._t t-,...: ^ -".,., .--,tti -.. .--- ., ---.j-^-
e.{L'epI s(iie oj Dii.$iC ilcCtSSiiias'fiiift pi,iiiie
cotptt*ot!ities enut?i{,1'u/a(l unt!cr'.5'.,r,, I (l.h',t cutti (}.9) ltcrco/,,yhtl/
be exantpl./)'ont tltc t,crltte-ut/clctl tct::. xxx n-r l;.rr

SHt'lloS' 3. P.cpeaiing L'iause. --,\rr.r'l''.rles unJ leg'.rlaticns. isslrances ci

parts thereof ittcoitsistent ',,i'ith tire provisions of' these R.egriiations are herebv
repcaleci. amenclecl or ntoditied accorclingli .

4. }-ll-ectivitl'. l'he:;e Itegulaiioits shall take ei'fbct iliieen

Siicl'iOi.l
-
(15; tiai's itnnrecliateil, lbiicri'ing publicatioit in the Ofl-rcial Gazette or in apl.trvo
lle\t'spallcr o f gctreral circulation. rvhichevilr colles earrl ier,

trrr
tlI
a0i ll1

il ecom iletrdi ng Appro vail :

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i: i"..t,_,ir.
4
;..r*L|_*t''=':-p.-1"
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