Pursuant to NIRC 1977 and Solo Parents Welfare Act of 2000, this regulation provides a 10% discount and VAT exemption to qualifed Solo parent and to their qualified purchases listed in Sec.3 of this memo. Moreover, establishments supplying the goods to qualified Solo parent are hereby guided on tax treatment (Sec.7) for these transactions.
SOURCE BIR WEBSITE: http://bit.ly/3R7gNQW
