RA 7432 AN RA 9257 AN ACT TO ACT MAXIMIZE THE GRANTING CONTRIBUTIO ADDITIONAL N OF "SENIOR BENEFITS CITIZENS TO AND NATION PRIVILEGES

BUILDING, TO SENIOR GRANT CITIZENS BENEFITS AMENDING AND SPECIAL FOR THE PRIVILEGES PURPOSE AND FOR REPUBLIC OTHER ACT NO. 7432 PURPOSES

RA 9994 AN ACT GRANTING ADDITIONAL BENEFITS AND PRIVILEGES TO SENIOR CITIZENS, FURTHER AMENDING REPUBLIC ACT NO. 7432,

COVERAGE

The Senior Citizen Act of 1992 Senior citizen shall mean any resident citizen of the Philippines at least sixty (60) years old, including thoseSenior citizen"Senior citizens, who haveor "elderly" shallrefers to a anysenior citizen as retired frommean resident citizensimply any both of theresident citizen government Philippines atof the offices andleast sixty (60)Philippines aged private years old; at least 60 years old. enterprises, and has an income of not more than Sixty thousand pesos (P60,000.00) per annum

The Expanded Senior Citizens "The Expanded Act of 2010 Senior Citizens Act of 2003 "

BENEFITS (a) the grant of(a) the grant of(a) the grant of twenty percenttwenty percent

twenty percent(20%) discount(20%) discount alland exemption (20%) discountfrom establishments from the value from all relative to the-added tax establishments utilization of(VAT), if relative toservices inapplicable, on utilization ofhotels andthe sale of the transportation similar lodgingfollowing goods services services, hotelsestablishment, and all and similarrestaurants andfrom recreation establishments, lodging centers, andfor the exclusive establishment, purchase ofuse and restaurants andmedicines in allenjoyment or establishments availment of the recreation thesenior citizen centers andfor exclusive use or purchase of enjoyment of"(1) on the medicine senior citizens,purchase of anywhere in theincluding medicines, country: funeral andincluding the of Provided, Thatburial servicespurchase for the death ofinfluenza and private senior citizens; pnuemococcal establishments vaccines, and may claim the (b) a minimumsuch other cost as taxof twentyessential credit; percent (20%)medical discount onsupplies, (b) a minimumadmission feesaccessories and byequipment to be of twentycharged theaters, determined by percent (20%)cinema housesthe Department discount onand concertof Health admission feeshalls, circuses,(DOH). charged bycarnivals, and other similar"The DOH shall theaters, places ofestablish cinema houses culture, leisureguidelines and and concert and amusementmechanism of halls, circuses,for thecompulsory carnivals andexclusive use orrebates in the ofsharing of other similarenjoyment senior citizens; burden of places of discounts culture, leisure, (c) exemptionamong retailers, and from themanufacturers amusement; payment ofand distributors, individual taking into

(c) exemption income taxes:consideration from theProvided, Thattheir respective their annualmargins; payment of taxable income individual does not"(2) on the income taxes:exceed theprofessional Provided, Thatpoverty level asfees of their annualdetermined byattending Nationalphysician/s in all taxable incomethe does notEconomic andprivate Development hospitals, exceed theAuthority medical property level(NEDA) for thatfacilities, as determinedyear; outpatient clinics and by the National health Economic and(d) exemptionhome from trainingcare services; Development fees for Authority socioeconomic "(3) on the (NEDA) for thatprograms; professional year; fees of licensed (e) free medicalprofessional dentalhealth providing (d) exemption and service, home health form training diagnostic andcare services as fees forlaboratory feesendorsed by socioeconomic such as, but notprivate hospitals programs limited to, x-or employed rays, through home undertaken by care the OSCA ascomputerized health tomography employment part of its work; scans andagencies; blood tests, in (e) free medicalall government"(4) on medical and dental and dentalfacilities, services insubject to theservices, guidelines to bediagnostic and government issued by thelaboratory fees establishment Department ofin all private anywhere in theHealth inhospitals, country, subjectcoordination medical to guidelines towith thefacilities, outpatient be issued byPhilippine Health clinics, and the Department Insurance home health of Health, the Corporation care services, in Government (PHILHEALTH); accordance with Service the rules and Insurance

to System and the(f) the grant ofregulations twenty percentbe issued by the Social Security (20%) discountDOH, in System; on medical andcoordination dental services,with the (f) to the extentand diagnosticPhilippine practicable andand laboratoryHealth feasible, thefees providedInsurance continuance ofunder Section 4Corporation (e) hereof,(PhilHealth); the sameincluding benefits andprofessional "(5) in actual privileges givenfees offare for land transportation by theattending doctors in alltravel in public Government private utility buses Service hospitals and(PUBs), public Insurance medical utility jeepneys System (GSIS),facilities, in(PUJs), taxis, Social Securityaccordance Asian utility System (SSS)with the rulesvehicles and PAG-IBIG,and regulations(AUVs), shuttle and as the caseto be issued byservices the Departmentpublic railways, may be, as are of Health, inincluding Light enjoyed bycoordination Rail Transit those in actualwith the(LRT), Mass service. Philippine Rail Transit Health (MRT), and Insurance Philippine Corporation; National Railways (PNR); -Retirement (g) the grant of benefits-to betwenty percent"(6) in actual upgraded to be(20%) discounttransportation fare forfare for at par within domestic airdomestic air current scale and sea traveltransport for theservices and exclusive use orsea shipping enjoyment ofvessels and the senior citizens; like, based on the actual fare (h) the grant ofand advanced twenty percentbooking; (20%) discount in public"(7) on the railways, utilization of skyways and

bus fare for theservices in exclusive usehotels and and enjoymentsimilar lodging of seniorestablishments, citizens; restaurants and recreation (i) educationalcenters; assistance to senior citizens"(8) on to pursue postadmission fees secondary, charged by tertiary, posttheaters, tertiary, as wellcinema houses as vocational orand concert technical halls, circuses, education inleisure and both public andamusement; private schoolsand through provision of"(9) on funeral scholarship, and burial grants, financialservices for the aid subsidiesdeath of senior and othercitizens; incentives to qualified senior"(b) exemption citizens, from the including payment of support forindividual books, learningincome taxes of materials, andsenior citizens uniform who are allowance, toconsidered to the extentbe minimum feasible: wage earners in Provided, Thataccordance with senior citizensRepublic Act shall meetNo. 9504; minimum admission "(c) the grant of requirement; a minimum of five percent (j) to the extent(5%) discount practicable andrelative to the feasible, themonthly continuance ofutilization of the samewater and benefits andelectricity privileges given

by thesupplied by the Government public utilities: Service Provided, That Insurance the individual System (GSIS),meters for the Social Securityforegoing System (SSS)utilities are and PAG-IBIG,registered in the as the casename of the may be, as aresenior citizen enjoyed byresiding therein: those in actualProvided, service. further, That the monthly (k) retirementconsumption benefits ofdoes not exceed hundred retirees fromone hours both thekilowatt (100 kWh) of government and and privateelectricity cubic sector shall bethirty meters (30 m3) regularly water: reviewed toof ensure theirProvided, furthermore, continuing the responsiveness That privilege is and per sustainability, granted and to thehousehold regardless of extent practicable andthe number of feasible, shallsenior citizens be upgraded toresiding therein; be at par with the current"(d) exemption scale enjoyedfrom training by those infees for actual service. socioeconomic programs; (l) to the extent possible, the"(e) free medical government and dental may grantservices, special diagnostic and discounts inlaboratory fees special such as, but not programs forlimited to, xsenior citizensrays, on purchase ofcomputerized

basic tomography commodities, scans and blood subject to thetests, in all guidelines to begovernment issued for thefacilities, subject purpose by theto the guidelines Department ofto be issued by Trade andthe DOH in Industry (DTI)coordination and thewith the Department ofPhilHealth; Agriculture (DA); and "(f) the DOH shall administer (m) provision offree vaccination express lanesagainst the for seniorinfluenza virus citizens in alland commercial andpneumococcal government disease for establishments; indigent senior in the absencecitizen patients; thereof, priority shall be given"(g) educational to them. assistance to senior citizens to pursue pot secondary, tertiary, post tertiary, vocational and technical education, as well as shortterm courses for retooling in both public and private schools through provision of scholarships, grants, financial aids, subsides and other incentives to qualified senior citizens, including support for

books, learning materials, and uniform allowances, to the extent feasible: Provided, That senior citizens shall meet minimum admission requirements; "(h) to the extent practicable and feasible, the continuance of the same benefits and privileges given by the Government Service Insurance System (GSIS), the Social Security System (SSS) and the PAG-IBIG, as the case may be, as are enjoyed by those in actual service; "(i) retirement benefits of retirees from both the government and the private sector shall be regularly reviewed to ensure their continuing responsiveness and sustainability,

and to the extent practicable and feasible, shall be upgraded to be at par with the current scale enjoyed by those in actual service; "(j) to the extent possible, the government may grant special discounts in special programs for senior citizens on purchase of basic commodities, subject to the guidelines to be issued for the purpose by the Department of Trade and Industry (DTI) and the Department of Agriculture (DA); "(k) provision of express lanes for senior citizens in all commercial and government establishments; in the absence thereof, priority shall be given to them; and

"(l) death benefit assistance of a minimum of Two thousand pesos (Php2, 000.00) shall be given to the nearest surviving relative of a deceased senior citizen which amount shall be subject to adjustments due to inflation in accordance with the guidelines to be issued by the DSWD.

Government Assistance

(a) Employment a) EMPLOYMENTSenior citizensSenior citizens who have thewho have the capacity andcapacity and desire to work,desire to work, or be re-or be reemployed, shallemployed, shall be providedbe provided information andinformation and matching matching services toservices to enable them toenable them to be productivebe productive members ofmembers of society. society. Incentives toIncentives to Private entitiesPrivate entities that will employthat will employ senior citizens senior citizens as employees: - an additional -entitled to deduction from an their gross additional income, deduction equivalent to

fifteen percent (15%) of the total amount paid as salaries and wages to senior citizens (b) Education -DepEd, TESDA and the CHED, in consultation with NGOs and POs for senior citizen shall institute a program that will ensure access to formal and nonformal education. (c ) Health

DOH, in coordination with LGUs, NGOs and POs for senior citizens to institute a national health program and an integrated health service for senior (b) Education citizens;

from their gross income, equivalent to fifteen percent (15%) of the total amount paid as salaries and wages to senior citizens, subject to the provision of Section 34 of the NIRC; -provided employme nt continues for more than 6 months, and; -the annual income of the senior citizen does not exceed the latest poverty threshold.

-(DepED), -DOH to train (TESDA) and communityin based health(CHED), workers amongconsultation senior citizenswith NGOs and and healthPOs for senior to personnel tocitizens, specialize in theinstitute programs that

geriatric carewill ensure health problemsaccess to formal of seniorand non-formal citizens. education. (d) Social(c) Health Services - DOH, in -TDSWD, withcoordination LGUs, the Office forwith Senior CitizenNGOs and POs senior affairs OSCAfor to and the LGUs,citizens, a NGOs and POsinstitute for seniornational health citizens toprogram and an develop andintegrated health service implement senior programs onfor social servicescitizens; - DOH to for senior train citizens communityhealth -At least fiftybased percent (50%)workers among discount for thesenior citizens health consumption ofand to electricity, waterpersonnel specialize in the and telephone care by the seniorgeriatric health citizens centerand of and residentialproblems senior citizens; care/group -The homes that are non-stock, non-national health profit domesticprogram for senior citizens corporation organized andshall be harmonized with operated exclusively tothe National promote well-Prevention of being ofBlindness Program of the abandoned, DOH; neglected, unattached, or Establishment homeless senior citizens. of a "senior citizens' ward" in every

(e) Housing

government hospital throughout the -National shelter programcountry. This that includesgeriatric ward the specialshall be for the housing needsexclusive use of of seniorsenior citizens citizens, suchwho are in need of hospital as establishment confinement by of housing unitsreason of their for the elderly; health conditions. (f) Access to (d) Social Public Services Transport -at least -DOTC to percent develop afifty program to(50%) discount assist seniorshall be granted the citizens to fullyon gain access inconsumption of the use ofelectricity, and public transportwater, telephone by facilities. the senior citizens center g) Assistance to those whoand residential provide caringcare/group for and livinghomes that are with the seniorgovernment-run or non-stock, citizens: non-profit (i) senior citizendomestic shall be treatedcorporation as dependents,organized and and as such,operated primarily to individual promote the taxpayers of caring for them,well-being be theyabandoned, relatives or notneglected, shall beunattached, or accorded thehomeless senior citizens privileges granted by the (e) Housing

NIRC insofar as having -The dependents arenational shelter concerned. program shall include the (ii)Individuals orspecial housing needs of senior noncitizens, such as government establishment of institutions housing units for establishing the elderly. homes, residential communities or(f) Access to Public Transport retirement villages solely -DOTC to for the senior citizens shall bedevelop a accorded theprogram to assist senior following: citizens to fully (1) realty taxgain access to holiday for thepublic transport first five (5)facilities. years starting from the first(g) Incentive for year ofFoster Care operation; Individuals or (2) priority in the buildingnongovernment al institution and/or maintenance ofcaring for or the provincial orestablishing municipal roadshomes, leading to theresidential aforesaid home,communities or retirement residential community orvillages solely for, senior retirement citizens, as village follows: (1) realty tax holiday for the first five (5) years starting from the first year of operation; and

(2) priority in the construction or maintenance of provincial or municipal roads leading to the aforesaid home, residential community or retirement village. (h) Additional Government Assistance (1) Social Pension- a monthly stipend amounting to Php500.00 to augment the daily subsistence and other medical needs of senior citizens, reviewable every two (2) years by Congress, in consultation with the DSWD. (2) Mandatory PhilHealth Coverageindigent seniors covered by PhilHealth. (3) Social Safety Nets - Social safety assistance, includes but not limited to, food,

medicines, and financial assistance for domicile repair, shall be available to senior citizens to cushion the effects of economics shocks, disasters and calamities shall be available for senior citizens. PENALTIES SEC. 7. Violation of anySec. 10 Penalties. - Any provision of this who (1) For the firstperson Act for which no refuses to honor violation: penalty is the senior specifically card fine:citizen provided underP50,000.00 issued by this any other law,-P100,000.00 the government or violates any shall be andprovision of this punished by imprisonment: 6Act shall suffer imprisonment following months to 2the not exceedingyears; and penalties: one (1) month or a fine not(2) For any"(a) For the first violation: exceeding Onesubsequent thousand pesosviolation: fine: P50,000 to (P1,000.00) or and fine: P100,000-100,000, both. imprisonment of 200,000.00 2 to 6 years ; and imprisonment: 2"(b) For any subsequent to 6 years violation: Any person who abuses thefine: P100,000200,000.00 and privileges granted herein: imprisonment: 2 Fine: P5,000.00to 6 years to P50,000.00,

"(c) Any person who abuses the privileges: fine: P50,000100,000.00 imprisonment: not less than 6 months

and imprisonment: not less than six"If the offender (6) months. is a corporation, partnership, If the offender:organization or is a corporation,any similar organization orentity: the any similarofficials thereof entity, thedirectly involved official thereofsuch as the directly involvedpresident, shall be liablegeneral therefore. manager, managing If the offender ispartner, or such officer an alien or aother charged with the foreigner: management of deportation business after service ofthe affairs shall be sentence without furtherliable therefor. deportation proceedings. If the offender is an alien or a foreigner, he/she shall be deported immediately after service of sentence.