Bureau of Internal Revenue

Purchases of Senior Citizens and PWDs through Online (E-Commerce) or Mobile Applications

Jul 31, 2023

Series
This post is part 12 of the "Think Tax August 2023" series
Regulations
  • Revenue Regulations No. 8-2023 Jul 31, 2023

The BIR categorically declares the mandatory nature of the benefits given to Senior Citizens (SCs) and Persons with Disabilities (PWDs) for qualified purchases made online or through mobile applications.

This Revenue Regulations states that the signature of the SC/PWD is not required if the qualified purchase was made online or through mobile applications. Nonetheless, the SC/PWD Identification Card number should still be provided.

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