REPUBLIC ACT 9442 PDF

Republic Act No. Public Ridicule. No individual, group or community shall execute any of these acts of ridicule against persons with disability in any time and place which could intimidate or result in loss of self-esteem of the latter. Any individual, group or community is hereby prohibited from vilifying any person with disability which could result into loss of self-esteem of the latter. Section 46 of Republic Act No. Penal Clause.

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The establishments may claim the discounts granted in sub-sections a , b , c , f and g as tax deductions based on the net cost of the goods sold or services rendered: Provided, further, That the total amount of the claimed tax deduction net of value-added tax if applicable, shall be included in their gross sales receipts for tax purposes and shall be subject to proper documentation and to the provisions of the National Internal Revenue Code NIRC , as amended.

Republic Act No. Public Ridicule. No individual, group or community shall execute any of these acts of ridicule against persons with disability in any time and place which could intimidate or result in loss of self-esteem of the latter. Any individual, group or community is hereby prohibited from vilifying any person with disability which could result into loss of self-esteem of the latter.

Section 46 of Republic Act No. Penal Clause. Upon filing of an appropriate complaint, and after due notice and hearing, the proper authorities may also cause the cancellation or revocation of the business permit, permit to operate, franchise and other similar privileges granted to any business entity that fails to abide by the provisions of this Act. The title of Republic Act No. The Department of Social Welfare and Development, the National Council for the Welfare of Disabled Persons, and the Bureau of Internal Revenue, in consultation with the concerned Senate and House committees and other agencies, organizations, establishments shall formulate implementing rules and regulations pertinent to the provision of this Act within six months after the effectivity of this Act.

This Act shall take effect fifteen 15 days after its publication in any two newspapers of general circulation.

Approved, Sgd.

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Lecture on RA 7277 & RA 9442

The establishments may claim the discounts granted in sub-sections a , b , c , f and g as tax deductions based on the net cost of the goods sold or services rendered: Provided, further, That the total amount of the claimed tax deduction net of value-added tax if applicable, shall be included in their gross sales receipts for tax purposes and shall be subject to proper documentation and to the provisions of the National Internal Revenue Code NIRC , as amended. Republic Act No. Public Ridicule. No individual, group or community shall execute any of these acts of ridicule against persons with disability in any time and place which could intimidate or result in loss of self-esteem of the latter. Any individual, group or community is hereby prohibited from vilifying any person with disability which could result into loss of self-esteem of the latter. Section 46 of Republic Act No. Penal Clause.

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Republic Act No. 9442

The establishments may claim the discounts granted in sub-sections a , b , c , e , f and g as tax deductions based on the net cost of the goods sold or services rendered: Provided, however, That the cost of the discount shall be allowed as deduction from gross income for the same taxable year that the discount is granted: Provided, further, That the total amount of the claimed tax deduction net of value-added tax if applicable, shall be included in their gross sales receipts for tax purposes and shall be subject to proper documentation and to the provisions of the National Internal Revenue Code NIRC , as amended. Republic Act No. Public Ridicule. No individual, group or community shall execute any of these acts of ridicule against persons with disability in any time and place which could intimidate or result in loss of self-esteem of the latter. Any individual, group or community is hereby prohibited from vilifying any person with disability which could result into loss of self-esteem of the latter. Section 46 of Republic Act No.

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