To ensure the effective implementation of the Solo Parent Ordinance, the City Government of Davao came out with an executive order promulgating its implementing rules.
Executive Order No. 35 Series of 2024 “An Order Promulgating the Implementing Rules and Regulations (IRR) of City Ordinance No. 0393-24 Series of 2024, also known as the Solo Parent’s Ordinance of Davao City,” was issued on October 17, 2024.
The EO states that the City Social Welfare and Development Office recorded 2,121 new applicants for solo parent IDs and 1,087 applicants for ID renewals as of August 25, 2024.
The EO states that the city saw the need to promulgate the IRR to establish support mechanisms such as the provision of housing healthcare, and social services to address various socio-economic ‘challenges faced by solo parents in Davao City, and to implement national policies at the grassroots level to help solo parents overcome these challenges, improve their quality of life, help prevent family breakdown, and reduce the risk of children being placed in vulnerable situations.
The EO contains the definition of solo parent and its 12 categories.
It provides the code for the types of benefits that solo parents are entitled to.
The benefits listed in this EO are a 10-percent discount and VAT exemption on medical assistance, death and burial assistance, livelihood assistance, flexible work schedule, parental leave, social safety assistance, Qualified Solo-parent Monthly Monetary Subsidy, Psycho-social Intervention Assistance, 10 percent discount on necessities, purchases of medicines and vitamins, and basic school supplies.
It also states the user benefit in cases where a solo parent is also a senior citizen or person with disability already entitled to a discount under his/her valid senior citizen or person with disability (PWD) identification card (ID). The solo parent must opt to use his/her PWD ID Card or Senior Citizen ID card or solo parent ID to avail of the discounts provided.
It also states that establishments may claim the discounts provided as tax deductions based on the cost of goods sold. The cost of the discount shall be allowed as a deduction from the gross income of the same taxable year that the discount is granted. The total amount of the claimed tax deduction net of VAT, if applicable, shall be included in their gross sales receipts for tax purposes and shall be subject to proper documentation and the provisions of the National Internal Revenue Code (NIRC).
Section 7 provides for the documentary requirements for purposes of registration and issuance of SPIC and booklet. Solo parents are mandated to provide requirements according to the solo parent category they are listed under Section 7.
Section 8 provides for the retention of solo parent status and Section 9 provides for the disqualification of the solo parent status.
Section 10 provides for the procedure for solo parent application.
Section 11 provides for the procedure for the application of benefits.
Section 18 mandates the creation of the Solo Parent Division as a unit under the CSWDO, and Section 18 provides for the establishment of the Solo Parents Desk in every barangay.
More details of the IRR can be read at https://www.davaocity.gov.ph/transparency/executive-orders/2024-2/. CIO
