The Bureau of Internal Revenue (BIR) has categorically declared the mandatory nature of the benefits granted to senior citizens and Persons With Disabilities (PWD) for qualified purchases made online or through mobile applications.

The declarations are provided under Revenue Regulation No. 8-2023, which was recently released by Internal Revenue Commissioner Romeo Lumagui Jr.

The BIR stated that senior citizens' or PWDs' signatures are not required for online purchases.

Meanwhile, the Bureau noted that the senior citizen or PWD Identification Card Number is still necessary when making online purchases.

The regulation is intended to provide excellent taxpayer service, which is among Lumagui’s objectives in making the bureau a service-oriented agency.