Republic of the Philippines CONGRESS OF THE PHILIPPINES Metro Manila Fourteenth Congress Third Regular Session

Begun and held in Metro Manila, on Monday, the twenty-seventh day of July, two thousand nine. Republic Act No !!!" AN ACT GRANTING A##ITIONAL $ENEFITS AN# PRI%ILEGES TO SENIOR CITI&ENS' F(RTHER A)EN#ING REP($LIC ACT NO *"+,' AS A)EN#E#' OTHER-ISE .NO-N AS /AN ACT TO )A0I)I&E THE CONTRI$(TION OF SENIOR CITI&ENS TO NATION $(IL#ING' GRANT $ENEFITS AN# SPECIAL PRI%ILEGES AN# FOR OTHER P(RPOSES/ Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled: Section 1 Title. - This Act hall be !nown as the "Expanded Senior Citizens Act of 2010." Section , ection " of Republic Act #o. $%&', as a(ended by Republic Act #o. )'*$, otherwise !nown as the +,-panded enior .iti/ens Act of '00&+, is hereby further a(ended to read as follows1 + ,.T23# ". Declaration of Policies and b!ectives. - As provided in the .onstitution of the Republic of the Philippines, it is the declared policy of the tate to pro(ote a 4ust and dyna(ic social order that will ensure the prosperity and independence of the nation and free the people fro( poverty through policies that provide ade5uate social services, pro(ote full e(ploy(ent, a rising standard of living and an i(proved 5uality of life. 2n the 6eclaration of Principles and tate Policies in Article 22, ections "0 and "", it is further declared that the tate shall provide social 4ustice in all phases of national develop(ent and that the tate values the dignity of every hu(an person and guarantees full respect for hu(an rights. +Article 7222, ection "" of the .onstitution provides that the ate shall adopt an integrated and co(prehensive approach to health develop(ent which shall endeavor to (a!e essential goods, health and other social services available to all the people at affordable cost. There shall be priority for the needs of the underprivileged, sic!, elderly, disabled, wo(en and children. Article 78, ection % of the .onstitution 9urther declares that it is the duty of the fa(ily to ta!e care of its elderly (e(bers while the tate (ay design progra(s of social security for the(. +.onsistent with these constitutional principles, this Act shall serve the following ob4ectives1 +:a; To recogni/e the rights of senior citi/ens to ta!e their proper place in society and (a!e it a concern of the fa(ily, co((unity, and govern(ent< +:b; To give full support to the i(prove(ent of the total well-being of the elderly and their full participation in society, considering that senior citi/ens are integral part of Philippine society<

+:c; To (otivate and encourage the senior citi/ens to contribute to nation building< +:d; To encourage their fa(ilies and the co((unities they live with to reaffir( the valued 9ilipino tradition of caring for the senior citi/ens< +:e; To provide a co(prehensive health care and rehabilitation syste( for disabled senior citi/ens to foster their capacity to attain a (ore (eaningful and productive ageing< and +:f; To recogni/e the i(portant role of the private sector in the i(prove(ent of the welfare of senior citi/ens and to actively see! their partnership. +2n accordance with these ob4ectives, this Act shall1 +:"; establish (echanis(s whereby the contributions of the senior citi/ens are (a-i(i/ed< +:'; adopt (easures whereby our senior citi/ens are assisted and appreciated by the co((unity as a whole< +:&; establish a progra( beneficial to the senior citi/ens, their fa(ilies and the rest of the co((unity they serve1 and +:%; establish co((unity-based health and rehabilitation progra(s for senior citi/ens in every political unit of society.+ Section + ection ' of Republic Act #o. $%&', as a(ended by Republic Act #o. )'*$, otherwise !nown as the ,-panded enior .iti/ens Act of '00&+, is hereby further a(ended to read as follows1 ,.. '. Definition of terms. - 9or purposes of this Act, these ter(s are defined as follows1 +:a; Senior citi"en or elderly refers to any resident citi/en of the Philippines at least si-ty :=0; years old< +:b; #eriatrics refer to the branch of (edical science devoted to the study of the biological and physical changes and the diseases of old age< +:c; $odging establishment refers to a building, edifice, structure, apart(ent or house including tourist inn, apartelle, (otorist hotel, and pension house engaged in catering, leasing or providing facilities to transients, tourists or travelers< +:d; %edical Services refer to hospital services, professional services of physicians and other health care professionals and diagnostics and laboratory tests that the necessary for the diagnosis or treat(ent of an illness or in4ury< +:e; Dental services to oral e-a(ination, cleaning, per(anent and te(porary filling, e-tractions and gu( treat(ents, restoration, replace(ent or repositioning of teeth, or alteration of the alveolar or periodontiu( process of the (a-illa and the (andible that are necessary for the diagnosis or treat(ent of an illness or in4ury<

+:f; &earest surviving relative refers to the legal spouse who survives the deceased senior citi/en1 Provided, That where no spouse survives the decedent, this shall be li(ited to relatives in the following order of degree of !inship1 children, parents, siblings, grandparents, grandchildren, uncles and aunts< +:g; Home health care service refers to health or supportive care provided to the senior citi/en patient at ho(e by licensed health care professionals to include, but not li(ited to, physicians, nurses, (idwives, physical therapist and caregivers< and +:h; 'ndigent senior citi"en( refers to any elderly who is frail, sic!ly or with disability, and without pension or per(anent source of inco(e, co(pensation or financial assistance fro( his>her relatives to support his>her basic needs, as deter(ined by the 6epart(ent of ocial ?elfare and develop(ent :6 ?6; in consultation with the #ational .oordinating and Monitoring Board.+ Section " ection % of Republic Act #o. $%&', as a(ended by Republic Act #o. )'*$, otherwise !nown as the +,-panded enior .iti/ens Act of '00&+, is hereby further a(ended to read as follows1 + ,.. %. Privileges for the enior .iti/ens. The senior citi/ens shall be entitled to the following1 +:a; the grant of twenty percent :'0@; discount and e-e(ption fro( the value -added ta- :8AT;, if applicable, on the sale of the following goods and services fro( all establish(ents, for the e-clusive use and en4oy(ent or avail(ent of the senior citi/en +:"; on the purchase of (edicines, including the purchase of influen/a and pnue(ococcal vaccines, and such other essential (edical supplies, accessories and e5uip(ent to be deter(ined by the 6epart(ent of Aealth :63A;. +The 63A shall establish guidelines and (echanis( of co(pulsory rebates in the sharing of burden of discounts a(ong retailers, (anufacturers and distributors, ta!ing into consideration their respective (argins< +:'; on the professional fees of attending physician>s in all private hospitals, (edical facilities, outpatient clinics and ho(e health care services< +:&; on the professional fees of licensed professional health providing ho(e health care services as endorsed by private hospitals or e(ployed through ho(e health care e(ploy(ent agencies< +:%; on (edical and dental services, diagnostic and laboratory fees in all private hospitals, (edical facilities, outpatient clinics, and ho(e health care services, in accordance with the rules and regulations to be issued by the 63A, in coordination with the Philippine Aealth 2nsurance .orporation :PhilAealth;< +:*; in actual fare for land transportation travel in public utility buses :PBBs;, public utility 4eepneys :PBJs;, ta-is, Asian utility vehicles :AB8s;, shuttle services and public

railways, including Cight Rail Transit :CRT;, Mass Rail Transit :MRT;, and Philippine #ational Railways :P#R;< +:=; in actual transportation fare for do(estic air transport services and sea shipping vessels and the li!e, based on the actual fare and advanced boo!ing< +:$; on the utili/ation of services in hotels and si(ilar lodging establish(ents, restaurants and recreation centers< +:D; on ad(ission fees charged by theaters, cine(a houses and concert halls, circuses, leisure and a(use(ent< and +:); on funeral and burial services for the death of senior citi/ens< +:b; e-e(ption fro( the pay(ent of individual inco(e ta-es of senior citi/ens who are considered to be (ini(u( wage earners in accordance with Republic Act #o. )*0%< +:c; the grant of a (ini(u( of five percent :*@; discount relative to the (onthly utili/ation of water and electricity supplied by the public utilities1 Provided( That the individual (eters for the foregoing utilities are registered in the na(e of the senior citi/en residing therein1 Provided( further( That the (onthly consu(ption does not e-ceed one hundred !ilowatt hours :"00 !?h; of electricity and thirty cubic (eters :&0 (&; of water1 Provided( furthermore( That the privilege is granted per household regardless of the nu(ber of senior citi/ens residing therein< +:d; e-e(ption fro( training fees for socioecono(ic progra(s< +:e; free (edical and dental services, diagnostic and laboratory fees such as, but not li(ited to, --rays, co(puteri/ed to(ography scans and blood tests, in all govern(ent facilities, sub4ect to the guidelines to be issued by the 63A in coordination with the PhilAealth< +:f; the 63A shall ad(inister free vaccination against the influen/a virus and pneu(ococcal disease for indigent senior citi/en patients< +:g; educational assistance to senior citi/ens to pursue pot secondary, tertiary, post tertiary, vocational and technical education, as well as short-ter( courses for retooling in both public and private schools through provision of scholarships, grants, financial aids, subsides and other incentives to 5ualified senior citi/ens, including support for boo!s, learning (aterials, and unifor( allowances, to the e-tent feasible1 Provided( That senior citi/ens shall (eet (ini(u( ad(ission re5uire(ents< +:h; to the e-tent practicable and feasible, the continuance of the sa(e benefits and privileges given by the Eovern(ent ervice 2nsurance yste( :E 2 ;, the ocial ecurity yste( : ; and the PAE-2B2E, as the case (ay be, as are en4oyed by those in actual service< +:i; retire(ent benefits of retirees fro( both the govern(ent and the private sector shall be regularly reviewed to ensure their continuing responsiveness and sustainability, and to the e-tent practicable and feasible, shall be upgraded to be at par with the current scale en4oyed by those in actual service<

+:4; to the e-tent possible, the govern(ent (ay grant special discounts in special progra(s for senior citi/ens on purchase of basic co((odities, sub4ect to the guidelines to be issued for the purpose by the 6epart(ent of Trade and 2ndustry :6T2; and the 6epart(ent of Agriculture :6A;< +:!; provision of e-press lanes for senior citi/ens in all co((ercial and govern(ent establish(ents< in the absence thereof, priority shall be given to the(< and +:l; death benefit assistance of a (ini(u( of Two thousand pesos :Php', 000.00; shall be given to the nearest surviving relative of a deceased senior citi/en which a(ount shall be sub4ect to ad4ust(ents due to inflation in accordance with the guidelines to be issued by the 6 ?6. )avvphi) +2n the avail(ent of the privileges (entioned above, the senior citi/en, or his>her duly authori/ed representative, (ay sub(it as proof of his>her entitled thereto any of the following1 +:"; an identification card issued by the 3ffice of the enior .iti/en Affairs :3 .A; of the place where the senior citi/en resides1 Provided, That the identification card issued by the particular 3 .A shall be honored nationwide< +:'; the passport of the senior citi/en concerned< and +:&; other docu(ents that establish that the senior citi/en is a citi/en of the Republic and is at least si-ty :=0; years of age as further provided in the i(ple(enting rules and regulations. +2n the purchase of goods and services which are on pro(otional discount, the senior citi/en can avail of the pro(otional discount or the discount provided herein, whichever is higher. +The establish(ent (ay clai( the discounts granted under subsections :a; and :c; of this section as tadeduction based on the cost of the goods sold or services rendered1 Provided, That the cost of the discount shall be allowed as deduction fro( gross inco(e for the sa(e ta-able year that the discount is granted1 Provided, further, That the total a(ount of the clai(ed ta- deduction net of 8AT, if applicable, shall be included in their gross sales receipts for ta- purposes and shall be sub4ect to proper docu(entation and to the provisions of the #ational 2nternal Revenue .ode :#2.R;, as a(ended.+ Section 2 ection * of the sa(e Act, as a(ended, is hereby further a(ended to read as follows1

+ ,.. *. #overnment *ssistance. - The govern(ent shall provide the following1 +:a; ,(ploy(ent + enior citi/ens who have the capacity and desire to wor!, or be re-e(ployed, shall be provided infor(ation and (atching services to enable the( to be productive (e(bers of society. Ter(s of e(ploy(ent shall confor( with the provisions of the Cabor .ode, as a(ended, and other laws, rules and regulations. +Private entities that will e(ploy senior citi/ens as e(ployees, upon the effectivity of this Act, shall be entitled to an additional deduction fro( their gross inco(e, e5uivalent to fifteen percent :"*@; of the total a(ount paid as salaries and wages to senior citi/ens, sub4ect to the provision of ection &% of the #2R., as a(ended1 Provided, however, That such e(ploy(ent shall continue for a period of at least si-

:=; (onths1 Provided, further, That the annual inco(e of the senior citi/en does not e-ceed the latest poverty threshold as deter(ined by the #ational tatistical .oordination Board :# .B; of the #ational ,cono(ic and 6evelop(ent Authority :#,6A; for that year. +The 6epart(ent of Cabor and ,(ploy(ent :63C,;, in coordination with other govern(ent agencies such as, but not li(ited to, the Technology and Civelihood Resource .enter :TCR.; and the 6epart(ent of Trade and 2ndustry :6T2;, shall assess, design and i(ple(ent training progra(s that will provide s!ills and welfare or livelihood support for senior citi/ens. +:b; ,ducation +The 6epart(ent of ,ducation :6ep,6;, the Technical ,ducation and !ills 6evelop(ent Authority :T, 6A; and the .o((ission on Aigher ,ducation :.A,6;, in consultation with nongovern(ental organi/ations :#E3s; and peopleFs organi/ations :P3s; for senior citi/ens, shall institute progra(s that will ensure access to for(al and nonfor(al education. +:c; Aealth +The 63A, in coordination with local govern(ent units :CEBs;, #E3s and P3s for senior citi/ens, shall institute a national health progra( and shall provide an integrated health service for senior citi/ens. 2t shall train co((unity-based health wor!ers a(ong senior citi/ens and health personnel to speciali/e in the geriatric care and health proble(s of senior citi/ens. +The national health progra( for senior citi/ens shall, a(ong others, be har(oni/ed with the #ational Prevention of Blindness Progra( of the 63A. +Throughout the country, there shall be established a +senior citi/ensF ward+ in every govern(ent hospital. This geriatric ward shall be for the e-clusive use of senior citi/ens who are in need of hospital confine(ent by reason of their health conditions. Aowever, when urgency of public necessity purposes so re5uire, such geriatric ward (ay be used for e(ergency purposes, after which, such +senior citi/ensF ward+ shall be reverted to its nature as geriatric ward. +:d; ocial ervices +At least fifty percent :*0@; discount shall be granted on the consu(ption of electricity, water, and telephone by the senior citi/ens center and residential care>group ho(es that are govern(ent-run or nonstoc!, non-profit do(estic corporation organi/ed and operated pri(arily for the purpose of pro(oting the well-being of abandoned, neglected, unattached, or ho(eless senior citi/ens, sub4ect to the guidelines for(ulated by the 6 ?6. +:"; +self and social enhance(ent services+ which provide senior citi/ens opportunities for sociali/ing, organi/ing, creative e-pression, and self-i(prove(ent< +:'; +after care and follow-up services+ for citi/ens who are discharged fro( the ho(es or institutions for the aged, especially those who have proble(s of reintegration with fa(ily and co((unity, wherein both the senior citi/ens and their fa(ilies are provided with counseling<

+:&; +neighborhood support services+ wherein the co((unity or fa(ily (e(bers provide caregiving services to their frail, sic!, or bedridden senior citi/ens< and +:%; +substitute fa(ily care + in the for( of residential care or group ho(es for the abandoned, neglected, unattached or ho(eless senior citi/ens and those incapable of selfcare. +:e; Aousing +The national govern(ent shall include in its national shelter progra( the special housing needs of senior citi/ens, such as establish(ent of housing units for the elderly. +:f; Access to Public Transport +The 6epart(ent of Transportation and .o((unications :63T.; shall develop a progra( to assist senior citi/ens to fully gain access to public transport facilities. +:g; 2ncentive for 9oster .are +The govern(ent shall provide incentives to individuals or nongovern(ental institution caring for or establishing ho(es, residential co((unities or retire(ent villages solely for, senior citi/ens, as follows1 +:"; realty ta- holiday for the first five :*; years starting fro( the first year of operation< and +:'; priority in the construction or (aintenance of provincial or (unicipal roads leading to the aforesaid ho(e, residential co((unity or retire(ent village. +:h; Additional Eovern(ent Assistance +:"; ocial Pension +2ndigent senior citi/ens shall be entitled to a (onthly stipend a(ounting to 9ive hundred pesos :Php*00.00; to aug(ent the daily subsistence and other (edical needs of senior citi/ens, sub4ect to a review every two :'; years by .ongress, in consultation with the 6 ?6. +:'; Mandatory PhilAealth .overage +All indigent senior citi/ens shall be covered by the national health insurance progra( of PhilAealth. The CEBs where the indigent senior citi/ens resides shall allocate the necessary funds to ensure the enroll(ent of their indigent senior citi/ens in accordance with the pertinent laws and regulations. +:&; ocial afety #ets + ocial safety assistance intended to cushion the effects of econo(ics shoc!s, disasters and cala(ities shall be available for senior citi/ens. The social safety assistance which shall include, but not li(ited to,

food, (edicines, and financial assistance for do(icile repair, shall be sourced fro( the disaster>cala(ity funds of CEBs where the senior citi/ens reside, sub4ect to the guideli(es to be issued by the 6 ?6.+ Section 3 ection = of the sa(e Act, as a(ended, is hereby further a(ended to read as follows1

,.. =. The ffice for Senior Citi"ens *ffairs + SC*,. - There shall be established in all cities and (unicipalities an 3 .A to be headed by a senior citi/en who shall be appointed by the (ayor for a ter( of three :&; years without reappoint(ent but without pre4udice to an e-tension if e-igency so re5uires. aid appointee shall be chosen fro( a list of three :&; no(inees as reco((ended by a general asse(bly of senior citi/ens organi/ations in the city or (unicipality. +The head of the 3 .A shall be appointed to serve the interest of senior citi/ens and shall not be re(oved or replaced e-cept for reasons of death per(anent disability or ineffective perfor(ance of his duties to the detri(ent of fellow senior citi/ens. +The head of the 3 .A shall be entitled to receive an honorariu( of an a(ount at least e5uivalent to alary Erade "0 to be approved by the CEB concerned. +The head of the 3 .A shall be assisted by the .ity ocial ?elfare and 6evelop(ent officer or by the Municipal ocial ?elfare and 6evelop(ent 3fficer, in coordination with the ocial ?elfare and 6evelop(ent 3ffice. +The 3ffice of the Mayor shall e-ercise supervision over the 3 .A relative to their plans, activities and progra(s for senior citi/ens. The 3 .A shall wor! together and establish lin!ages with accredited #E3s Pos and the barangays in their respective areas. +The 3 .A shall have the following functions1 +:a; To plan, i(ple(ent and (onitor yearly wor! progra(s in pursuance of the ob4ectives of this Act< +:b; To draw up a list of available and re5uired services which can be provided by the senior citi/ens< +:c; To (aintain and regularly update on a 5uarterly basis the list of senior citi/ens and to issue national individual identification cards, free of charge, which shall be valid anywhere in the country< +:d; To serve as a general infor(ation and liason center for senior citi/ens< +:e; To (onitor co(pliance of the provisions of this Act particularly the grant of special discounts and privileges to senior citi/ens< +:f; To report to the (ayor, any individual, establish(ents, business entity, institutions or agency found violating any provision of this Act< and +:g; To assist the senior citi/ens in filing co(plaints or charges against any individual, establish(ents, business entity, institution, or agency refusing to co(ply with the privileges under this Act before the 6epart(ent of Justice :63J;, the Provincial

ProsecutorFs 3ffice, the regional or the (unicipal trial court, the (unicipal trial court in cities, or the (unicipal circuit trial court.+ Section * ection "0 of the sa(e Act, as a(ended, is hereby further a(ended to read as follows1

+ ,.. "0. Penalties. - Any person who refuses to honor the senior citi/en card issued by this the govern(ent or violates any provision of this Act shall suffer the following penalties1 +:a; 9or the first violation, i(prison(ent of not less than two :'; years but not (ore than si- :=; years and a fine of not less than 9ifty thousand pesos :Php*0,000.00; but not e-ceeding 3ne hundred thousand pesos :Php"00,000.00;< +:b; 9or any subse5uent violation, i(prison(ent of not less than two :'; years but not (ore than si- :=; years and a fine of not less than 3ne Aundred thousand pesos :Php"00,000.00; but not e-ceeding Two hundred thousand pesos :Php'00,000.00;< and +:c; Any person who abuses the privileges granted herein shall be punished with i(prison(ent of not less than si- :=; (onths and a fine of not less than 9ifty thousand pesos :Php*0,000.00; but not (ore than 3ne hundred thousand pesos :Php"00,000.00;. +2f the offender is a corporation, partnership, organi/ation or any si(ilar entity, the officials thereof directly involved such as the president, general (anager, (anaging partner, or such other officer charged with the (anage(ent of the business affairs shall be liable therefor. +2f the offender is an alien or a foreigner, he>she shall be deported i((ediately after service of sentence. +Bpon filing of an appropriate co(plaint, and after due notice and hearing, the proper authorities (ay also cause the cancellation or revocation of the business per(it, per(it to operate, franchise and other si(ilar privileges granted to any person, establish(ent or business entity that fails to abide by the provisions of this Act.+ Section 4 ection "" of the sa(e Act, as a(ended, is hereby further a(ended to read as follows1

+ ,.. "". Monitoring and .oordinating Mechanis(. - A #ational .oordinating and Monitoring Board shall be established which shall be co(posed of the following1 +:a; .hairperson - the ecretary of the 6 ?6 or an authori/ed representative< +:b; 8ice .hairperson - the ecretary of the 6epart(ent of the 2nterior and Cocal Eovern(ent :62CE; or an authori/ed representative< and +:c; Me(bers1 +:"; the ecretary of the 63J or an authori/ed representative< +:'; the ecretary of the 63A or an authori/ed representative< +:&; the ecretary of the 6T2 or an authori/ed representative< and

:%; representatives fro( five :*; #E3s for senior citi/ens which are duly accredited by the 6 ?6 and have service pri(arily for senior citi/ens. Representatives of #E3s shall serve a period of tree :&; years. +The Board (ay call on other govern(ent agencies, #E3s and Pos to serve as resource persons as the need arises. Resource person have no right to vote in the #ational .oordinating and Monitoring Board.+ Section ! 'mplementing Rules and Regulations. - ?ithin si-ty :=0; days fro( theeffectivity of this Act, the ecretary of the 6 ?6 shall for(ulate and adopt a(end(ents to the e-isting rules and regulations i(ple(enting Republic Act #o. $%&', as a(ended by Republic Act #o. )'*$, to carry out the ob4ectives of this Act, in consultation with the 6epart(ent of 9inance, the 6epart(ent of Touris(, the Aousing and Brban 6evelop(ent .oordinating .ouncil :AB6..;, the 63C,, the 63J, the 62CE, the 6T2, the 63A, the 63T., the #,6A, the 6ep,6, the T, 6A, the .A,6, and five :*; #E3s or P3s for the senior citi/ens duly accredited by the 6 ?6. The guidelines pursuant to ection %:a;:i; shall be established by the 63A within si-ty :=0; days upon the effectivity of this Act. Section 15 *ppropriations. - The #ecessary appropriations for the operation and (aintenance of the 3 .A shall be appropriated and approved by the CEBs concerned. 9or national govern(ent agencies, the re5uire(ents to i(ple(ent the provisions of this Act shall be included in their respective budgets1 Provided, That the funds to be used for the national health progra( and for the vaccination of senior citi/ens in the first year of the 63A and thereafter, as a line ite( under the under the 63A budget in the subse5uent Eeneral Appropriations Act :EAA;1 Provided, further, That the (onthly social pension for indigent senior citi/ens in the first year of i(ple(entation shall be added to the regular appropriations of the 6 ?6 budget in the subse5uent EAA. Section 11 Repealing Clause. - All law, e-ecutive orders, rules and regulations or any part hereof inconsistent herewith are dee(ed repealed or (odified accordingly. Section 1, Separability Clause. - 2f any part or provision of this Act shall be declared unconstitutional and invalid, such "D declaration shall not invalidate other parts thereof which shall re(ain in full force and effect. Section 1+ -ffectivity. - This Act shall ta!e effect fifteen :"*; days its co(plete publication n the 3fficial Ea/ette or in at least two :'; newspapers of general circulation, whichever co(es earlier. Appro6ed

: gd.; PROSPERO C NOGRALES pea!er of the Aouse of Representatives

: gd.; 7(AN PONCE ENRILE President of the enate

This Act which is a consolidation of enate Bill #o. &*=" and Aouse Bill #o. =&)0 was finally passed by the enate and the Aouse of Representatives on January '$, '0"0.

: gd.; )ARIL8N $ $AR(A98AP ecretary Eeneral Aouse of Represenatives

: gd.; E))A LIRIO9RE8ES ecretary of enate

Approved1 FE$ 12' ,515 : gd.; GLORIA )ACAPAGAL9ARRO8O President of the Philippines The Cawphil Pro4ect - Arellano Caw 9oundation

I)PLE)ENTING R(LES AN# REG(LATIONS OF REP($LIC ACT NO !!!"' ALSO .NO-N AS THE /E0PAN#E# SENIOR CITI&ENS ACT OF ,515'/ AN ACT GRANTING A##ITIONAL $ENEFITS AN# PRI%ILEGES TO SENIOR CITI&ENS' F(RTHER A)EN#ING REP($LIC ACT NO *"+, OF 1!!, AS A)EN#E# $8 REP($LIC ACT NO !,2* OF ,55+ R(LE I TITLE' P(RPOSE AN# CONSTR(CTION Article 1 Title. - These Rules shall be !nown and cited as the 2(ple(enting Rules and Regulations of Republic Act #o. )))%, otherwise !nown as the +,-panded enior .iti/ens Act of '0"0.+ Article , Purpose. - Pursuant to ection ) of RA #o. )))% :hereinafter referred to as the Act;, these Rules and Regulations are pro(ulgated to prescribe the procedures and guidelines for its i(ple(entation, in order to facilitate co(pliance with the Act and to achieve its ob4ectives. Article + Construction. - These Rules shall be construed and applied in accordance with and in furtherance of the policies and ob4ectives of the law. 2n case of conflict or a(biguity, the sa(e shall be construed liberally and in favor of the senior citi/ens. R(LE II #ECLARATION OF POLICIES AN# O$7ECTI%ES Article " Declaration of Policies and b!ectives. Section 1 As provided in the .onstitution of the Philippines1 a; 2t is the declared policy of the tate to pro(ote a 4ust and dyna(ic social order that will ensure the prosperity and independence of the nation and free the people fro( poverty through policies that provide ade5uate social services, pro(ote full e(ploy(ent, a rising standard of living, and an i(proved 5uality of life for all. b; 2t is further declared that the tate shall pro(ote social 4ustice in all phases of national develop(ent and values the dignity of every hu(an person and guarantees full respect for hu(an rights. c; 2n all (atters relating to the care, health, and benefits of the elderly, the tate shall adopt an integrated and co(prehensive approach to health develop(ent which shall endeavor to (a!e essential goods, health and other social services available to all people at affordable costs giving priority for the needs of the underprivileged sic!, elderly, disabled, wo(en and children.

d; 9urther, it is declared that though the fa(ily has the duty to ta!e care for its elderly (e(bers, the tate (ay also help through 4ust progra(s of social security. Section , .onsonant with these constitutional policies and RA )))%, these Rules shall serve the following ob4ectives1 a; To recogni/e the rights of senior citi/ens to ta!e their proper place in society and (a!e the( a concern of the fa(ily, co((unity, and govern(ent< b; To give full support to the i(prove(ent of the total well-being of the elderly and their full participation as an integral part of Philippine society< c; To (otivate and encourage the senior citi/ens to contribute to nation building< d; To encourage their fa(ilies and the co((unities they live in to reaffir( and apply the valued 9ilipino traditions of caring for the senior citi/ens< e; To provide a co(prehensive health care and rehabilitation syste( for senior citi/ens with disability to foster their capacity to attain a (ore (eaningful and productive ageing< and f; To recogni/e the i(portant role of the private and the non-govern(ent sector in the i(prove(ent of the welfare of senior citi/ens and to actively see! their partnership. Section + 2n confor(ity with these ob4ectives, these Rules shall1 a; ,stablish (echanis(s whereby the contributions of the senior citi/ens are (a-i(i/ed< b; Adopt (easures whereby our senior citi/ens are assisted and appreciated by the co((unity as a whole< c; ,stablish progra(s beneficial to the senior citi/ens, their fa(ilies and the rest of the co((unity that they serve< and d; ,stablish co((unity-based health and rehabilitation progra(s in every political unit of society. R(LE III #EFINITION OF TER)S Article 2 Definition of Terms. - 9or purposes of these Rules, the ter(s are defined as follows1 *." SENIOR CITE&EN OR EL#ERL8 - refers to any 9ilipino citi/en who is a resident of the Philippines, and who is si-ty :=0; years old or above. 2t (ay apply to senior citi/ens with +dual citi/enship+ status provided they prove their 9ilipino citi/enship and have at least si- :=; (onths residency in the Philippines. *.' $ENEFACTOR - refers to any person whether related or not to the senior citi/en who provides care or who gives any for( of assistance to hi(>her, and on who( the senior citi/en is dependent on for

pri(ary care and (aterial support, as certified by the .ity or Municipal ocial ?elfare and 6evelop(ent 3fficer :.>M ?63;. *.& GERIATRICS - refers to the branch of (edical science devoted to the study, (anage(ent and treat(ent of the biological and physical changes, and the diseases of old age. *.% GERONTOLOG8 - is the scientific study of the biological, psychological, and sociological pheno(ena associated with old age and ageing and in deter(ining answers about the nor(al aging process rather than the diseases of old age. 2t is also the scientific study of the processes of aging fro( (any disciplines, including social wor!, anthropology, biology, history, sociology, psychology, and de(ography. *.* I#ENTIFICATION #OC()ENT - refers to any docu(ent or proof of being a senior citi/en which (ay be used for the avail(ent of benefits and privileges under the Act and its Rules. 2t shall be any of the following1 a; enior .iti/ensF 2dentification .ard issued by the 3ffice of enior .iti/ens Affairs :3 .A; in the city or (unicipality where the elderly resides< b; The Philippine passport of the elderly person or senior citi/en concerned< and c; 3ther valid docu(ents that establish the senior citi/en or elderly person as a citi/en of the Republic and at least si-ty :=0; years of age, which shall include but not be li(ited to the following govern(ent-issued identification docu(ents indicating an elderlyFs birthdate or age1 driverFs license, voters 26, >E 2 26, PR. card, postal 26. *.= LO#GING ESTA$LISH)ENT - refers to a building, edifice, structure, apart(ent, or house including tourist inn, apartelle, (otorist hotel, and pension house engaged in catering, leasing, or providing facilities to transients, tourists, or travelers, duly licensed with business per(it and>or franchised by the national govern(ent agencies or the local govern(ent units. *.$ HOTEL:HOSTEL - refers to an establish(ent whose building, edifice or pre(ises, including a co(pletely independent part thereof such as cottages, cabanas, or huts, are used for the regular reception, acco((odation or lodging of travelers, tourists, or vacationers, and provides other services incidental thereto for a fee< *.D RESTA(RANT - refers to any establish(ent duly licensed and with business per(its issued by the local govern(ent units, offering to the public, regular and special (eals or (enu, fast food, coo!ed food and short orders. uch eating-places (ay also serve coffee, beverages and drin!s. This covers Guic!ervice Restaurants or G Rs, .asual 6ining and 9ine 6ining Restaurants as defined below1 a; ;(IC. SER%ICE RESTA(RANTS' or fast-food chains, refer to restaurants with (ultiple branches that have (enu boards where food ite( choices are listed. .usto(ers place their orders with the cashier and pay right after their orders are ta!en. b; CAS(AL and FINE #INING RESTA(RANTS - are restaurants where custo(ers are seated first before their food orders are ta!en by waiters. They are served at their tables and pay only after they have consu(ed their (eals.

*.) )E#ICINES - refer to prescription and non-prescription>over-the-counter drugs, both generic and branded, including vita(ins and (ineral supple(ents (edically prescribed by the elderlyFs physician, and approved by the 6epart(ent of Aealth :63A; and the 9ood and 6rug Ad(inistration :96A;, which are intended for use in the diagnosis, cure, (itigation, treat(ent or prevention of hu(an disease or sic!ness. 2t does not include food, devices or their co(ponents, parts, or accessories. *."0 )E#ICAL SER%ICES - refer to public and private hospital services, professional services of physicians and other health care professionals, and diagnostic and laboratory tests that are re5uested by a physician as necessary for the diagnosis and>or treat(ent of an illness or in4ury. *."" #ENTAL SER%ICES - refer to oral e-a(ination, cleaning, per(anent and te(porary filling, e-tractions and gu( treat(ents, restoration, replace(ent or repositioning of teeth, or alteration of the alveolar or periodontiu( process of the (a-illa and the (andible that are necessary for the diagnosis and>or treat(ent of a dental illness or in4ury. *."' #IAGNOSTIC AN# LA$ORATOR8 TESTS - refers to diagnostic e-a(inations that are necessary for the diagnosis and>or treat(ent of an illness and in4ury, including but not li(ited to 7-ray, .T scans, ,.E, '6 ,cho, gastroenterology, blood che(istry e-a(s, histopathology and i((unopathology, he(atology, urine analysis, parasitology and bacteriology test, and serology. *."& OFFICE FOR SENIOR CITI&ENS AFFAIRS <OSCA= - refers to the office established in cities and (unicipalities under the 3ffice of the Mayor headed by a senior citi/en. *."% NON>GO%ERN)ENTAL ORGANI&ATION or NGO - refers to any private entity, which is non-profit and voluntary in nature dedicated to the pro(otion, enhance(ent and support of the welfare of senior citi/ens, duly registered with any regulatory body. 9or purposes of the Act and its Rules, an A..R,62T,6 #E3 refers to any private non-stoc! non-profit organi/ation, regional or national in scope, (ainly providing services for senior citi/ens, duly registered with the ecurities and ,-change .o((ission : ,.;, .ooperative 6evelop(ent Authority :.6A;, or any appropriate govern(ent regulatory body and registered or licensed with, and with progra(s accredited by, the 6epart(ent of ocial ?elfare and 6evelop(ent :6 ?6;. *."* PEOPLE?S ORGANI&ATION or PO - refers to a type of social welfare and develop(ent association with a bonafide (e(bership, an identifiable leadership and an organi/ational structure that has de(onstrated its capacity to pro(ote the public interest and engage in social welfare and develop(ent activities. As part of the civil society (ove(ent, it is co(posed of a specific population or sector, li!e the senior citi/ens, and see!s to represent the interest of its (e(bers. *."= SENIOR CITI&ENS CENTER - refers to the place established by Republic Act #o. $D$= or the enior .iti/ens .enter Act, with recreational, educational, health and social progra(s and facilities designed for the full en4oy(ent and benefit of the senior citi/ens in the city or (unicipality accredited by the 6 ?6. 2t can be any available structure, a spacious roo( in a private or public building, a roo( attached to a co((unity center, a barangay hall or chapel. *."$ RETIRE)ENT %ILLAGE - refers to an independent-living facility, often with continuing-care a(enities. 2t refers to a residential co((unity offering separate or autono(ous houses for residents. 2t is a retire(ent habitat with a (ulti-residence housing facility that is planned, designed and geared towards people who no longer wor! and are restricted to a certain age. 2t has particular conveniences catering to

the wishes and desires of retirees, which (ay include services such as clubhouses, swi((ing pools, arts and crafts, boating, wal!ing trails, golf courses, active adult retail and on-site (edical services. *."D GRO(P HO)ES - refer to a co((unity-based alternative living arrange(ent to institutional care. 2t can be a transit ho(e for a definite period for neglected older persons while the necessary services of locating relatives and care (anage(ent is ongoing. 2t envisions responding to the needs of the senior citi/ens who have been abandoned, have no fa(ilies to return to or to whose fa(ily reunification is not suitable, and are assessed to be needing group living e-perience. The progra( enables a (ini(u( of = and a (a-i(u( of "0 clients discharged fro( a residential care facility to live together and (anage their group living activities with (ini(al supervision fro( the agency social wor!er. *.") FOSTER CARE - refer to a social wor! intervention which provides for a planned substitute or alternative fa(ily care by a licensed foster fa(ily to a neglected, abandoned, unattached and poor older person. *.'0 RESI#ENTIAL CARE FACILIT8 - refers to facility which provides twenty-four :'%; hour residential care services operated pri(arily for the purpose of pro(oting the well-being of abandoned, neglected, unattached or ho(eless senior citi/ens. The facility (ay be run by govern(ent or non-stoc! non-profit organi/ation and is accredited by the 6 ?6 to serve a (ini(u( of "0 clients. *.'" AFTER CARE SER%ICES - refer to the provision of interventions, approaches, and strategies with the end goal of ensuring effective reintegration of older persons discharged fro( residential facilities. *.'' $ASIC NECESSITIES - refer to rice, corn, bread, fresh, dried and canned fish and other (arine products, fresh por!, beef and poultry, (eat, fresh eggs, fresh and processed (il!, fresh vegetables, root crops, coffee, sugar, coo!ing oil, salt, laundry soap, detergents, and drugs classified as essential by the 63A and other co((odities as (aybe classified by the 6epart(ent of Trade and 2ndustry :6T2; and the 6epart(ent of Agriculture :6A; according to Republic Act #o. $*D" or the Price Act. *.'& PRI)E CO))O#ITIES - refer to fresh fruits, flour, dried, processed and canned por!, beef and poultry, (eat, dairy products not falling under basic necessities< noodles, onions, garlic, and all drugs not classified as essential drugs by the 63A and other co((odities that (ay be classified by the 6T2 and the 6A according to Republic Act #o. $*D" or The Price Act. *.'% NEAREST S(R%I%ING RELATI%E - refers to the closest person related to the deceased senior citi/en by blood or affinity, such as the legal spouse who survives the deceased senior citi/en1 Provided, That where no spouse survives the decedent, this shall be li(ited to relatives in the following order of degree of !inship1 children, parents, siblings, grandchildren, uncles and aunts. *.'* HO)E HEALTH CARE SER%ICE - refers to health or supportive care provided to the senior citi/en patient at ho(e by T, 6A-certified caregivers or licensed health care professionals to include, but not li(ited to, physicians, nurses, (idwives, and physical therapists. *.'= IN#IGENT SENIOR CITI&EN - refers to any elderly who is frail, sic!ly, or with disability, and without pension or regular source of inco(e, co(pensation or financial assistance fro( his>her relatives to support his>her basic needs, as deter(ined by the 6 ?6 in consultation with the #ational .oordinating and Monitoring Board :#.MB;. R(LE I% PRI%ILEGES FOR THE SENIOR CITI&ENS

Article 3 SC*.issued Senior Citi"ens/ 'dentification Card. - 9or the avail(ent of benefits and privileges under the Act and these Rules, the senior citi/en, or his>her duly authori/ed representative, shall present as proof of eligibility, a valid and original enior .iti/ensF 2dentification .ard issued by the Aead of the 3ffice of enior .iti/ens Affairs :3 .A; of the place where the senior citi/en resides, and which shall be honored nationwide. Article * T0enty Percent +123, Discount and 4*T -5emption - The senior citi/ens shall be entitled to the grant of twenty percent :'0@; discount and to an e-e(ption fro( the value-added ta- :8AT;, 29 APPC2.ABC,, on the sale of the goods and services covered by ection " to = of this Article, fro( all establish(ents for the e-clusive use and en4oy(ent or avail(ent of senior citi/ens. 9or this purpose, the 6epart(ent of 9inance :639; through the Bureau of 2nternal Revenue :B2R; shall co(e up with the appropriate Revenue Regulations on the '0@ senior citi/ens discount and 8AT e-e(ption within thirty :&0; days fro( effectivity of these Rules that shall cover a(ong others, new invoicing procedures, reportorial re5uire(ents, and a syste( for clai(ing ta- deductions. Section 1 %-D'C*$6R-$*T-D PR'4'$-#-S :a; )E#ICINE AN# #R(G P(RCHASES - The '0@ discount and 8AT e-e(ption shall apply to the purchase of generic or branded (edicines and drugs by or for senior citi/ens, including the purchase of influen/a and pneu(ococcal vaccines. The '0@ discount and 8AT e-e(ption shall also be granted to the purchase of vita(ins and (ineral supple(ents which are (edically prescribed by an attending physician for prevention and treat(ent of diseases, illness, or in4ury. :b; ESSENTIAL )E#ICAL S(PPLIES' ACCESSORIES AN# E;(IP)ENT - The '0@ discount and 8AT e-e(ption privilege shall also apply to the purchase of eyeglasses, hearing aids, dentures, prosthetics, artificial bone replace(ents li!e steel, wal!ers, crutches, wheelchairs whether (anual or electric-powered, canes>5uad canes, geriatric diapers, and other essential (edical supplies, accessories and e5uip(ent by or for senior citi/ens. The purchase under ections " :a; and :b; fro( drug stores, hospital phar(acies, (edical and optical clinics and si(ilar establish(ents including non-traditional outlets dispensing (edicines, shall be sub4ect to guidelines that shall be issued by the 63A within thirty :&0; days fro( effectivity of these Rules, in coordination with the 9ood and 6rug Ad(inistration :96A; and the Philippine Aealth 2nsurance .orporation :PA2CA,ACTA;. aid guidelines shall also indicate what constitutes discounted essential (edical supplies, accessories and e5uip(ent as conte(plated by ection " :b;, and will be sub4ected to a regular review as dee(ed necessary in !eeping with the changes, de(ands and needs of senior citi/ens. The guidelines issued by the 63A, in consultation with the 639 and the B2R, shall also establish (echanis(s of co(pulsory rebates in the sharing of burden of discounts a(ong retailers, (anufacturers and distributors, ta!ing into consideration their respective (argins. ?hen necessary, the 639 and the B2R shall co(e up with the appropriate Revenue Regulations for this purpose. :c; )E#ICAL AN# #ENTAL SER%ICES IN THE PRI%ATE FACILITIES - Medical and dental services, diagnostic and laboratory tests such as but not li(ited to 7-Rays, co(puteri/ed to(ography scans, and blood tests, that are re5uested by a physician as necessary for the

diagnosis and>or treat(ent of an illness or in4ury are sub4ected to the '0@ discount and 8AT e-e(ption. :d; PROFESSIONAL FEES OF ATTEN#ING PH8SICIAN:S in all private hospitals, (edical facilities, outpatient clinics and ho(e health care facilities shall be sub4ected to the '0@ discount and 8AT e-e(ption. :e; PROFESSIONAL FEES OF LICENSE# HEALTH -OR.ERS PRO%I#ING HO)E HEALTH CARE SER%ICES as endorsed by private hospitals or e(ployed through ho(e health care e(ploy(ent agencies are entitled to the '0@ discount and 8AT e-e(ption. The burden of the discount shall be borne solely by the e(ploy(ent agency given the health wor!erFs very (ini(al share co(pared to the agency fee. Section , D %-ST'C TR*&SP RT*T' & PR'4'$-#-S The 6epart(ent of Transportation and .o((unication :63T.;, in coordination with the Mariti(e 2ndustry Authority :MAR2#A;, Philippine Ports Authority :PPA;, the .ivil Aeronautics Board :.AB;, Cight Rail Transit Authority :CRTA;, Philippine #ational Railways :P#R;, Mass Rail Transit Authority :MRTA; and Cand Transportation 9ranchising and Regulatory Board :CT9RB;, shall within thirty :&0; days fro( effectivity of these Rules issue the necessary circulars or directives on the following transportation privileges of senior citi/ens1 :a; AIR AN# SEA TRANSPORTATION PRI%ILEGES - 9are for do(estic air, and sea travel, including Hf0 advanced boo!ing, shall be sub4ect to the '0@ discount and 8AT e-e(ption, if applicable. :b; P($LIC LAN# TRANSPORTATION PRI%ILEGES - 9are in the public railways including CRT, MRT, and P#R, fares in buses :PBB;, 4eepneys :PBJ;, ta-i and shuttle services :AB8;, are li!ewise sub4ect to the '0@ discount and 8AT e-e(ption, if applicable. Section + H T-$S( R-ST*7R*&TS( R-CR-*T' &*$ C-&T-RS( *&D P$*C-S 8 $-'S7R-S( *&D 87&-R*$ S-R4'C-S The 6epart(ent of 2nterior and Cocal Eovern(ent :62CE; and 6epart(ent of Touris( :63T; shall, within thirty :&0; days fro( effectivity of these Rules, issue the necessary circulars or directives to establish(ents for its i(ple(entation to ensure co(pliance herewith. :a; HOTELS AN# SI)ILAR LO#GING ESTA$LISH)ENTS - The discount shall be for roo( acco((odation and other a(enities offered by the establish(ent such as but not li(ited to hotel-based parlors and barbershops, restaurants, (assage parlor, spa, sauna bath, aro(atherapy roo(s, wor!out gy(s, swi((ing pools, Jacu//is, !tv bars, internet facilities, food, drin!s and other services offered. The ter( +hotel+ shall include beach and (ountain resorts, :b; RESTA(RANTS - The discount shall be for the purchase of food, drin!s, dessert, and other consu(able ite(s served by the establish(ents offered for the consu(ption of the general public. :c; 9or 6ine-in services under paragraphs :a; and :b; of ection &, and ection %, paragraph ' of Article $, the privilege (ust be personally availed of by the senior citi/en as defined under these Rules, and no pro-ies or authori/ation in favor of another person who is not a senior citi/en will be honored.

:d; .onsistent with the intent of the Act, the phrase +e-clusive use and en4oy(ent+ of the senior citi/en shall (ean +for the senior citi/enFs personal consu(ption+ only. As such, the '0@ senior citi/en discount shall not apply to +childrenFs (eals+ which are pri(arily prepared and intentionally (ar!eted for children. i(ilarly, the '0@ senior citi/en discount shall not apply to +pre-contracted+ party pac!ages or bul! orders. :e; 9ood, drin!s and other consu(able ite(s provided in ection & :a; and :b;, and ection %, paragraph ' of Article $ purchased by the senior citi/en shall be processed separately as an independent transaction fro( his>her non-eligible co(panions to ensure that it is for his>her e-clusive consu(ption and to enable co(putation of the '0* discount and the e-e(ption fro( the 8alue Added Ta- :8AT;, which only the senior citi/en is entitled to. Aowever, if the group of diners is co(posed entirely of senior citi/ens, all of who( present valid senior citi/ens 26s, each shall be entitled to a '0@ discount and e-e(ption fro( 8alue Added Ta-. :f; The '0@ discount shall apply to Ta!e-3ut>Ta!e-Ao(e>6rive-Thru orders as long as it is the senior citi/en hi(self>herself who is present and personally ordering, and he>she can show a valid senior citi/en 26 card. :g; 9or 6elivery 3rders, the '0@ discount shall li!ewise apply sub4ect to certain conditions< i.e. senior citi/en 26 card nu(ber (ust be given while (a!ing the order over the telephone< the senior citi/en 26 card (ust also be presented upon delivery to verify the identity of the senior citi/en entitled to the '0@ discount. :h; 9or the above-(entioned transactions under paragraphs :f; and :g; of ection & of Article $, the Most ,-pensive Meal .o(bination :M,M.; shall apply to food purchases by senior citi/ens. The M,M. is an a(ount corresponding to the co(bination of the (ost e-pensive and biggest single-serving (eal with beverage served in a 5uic! service restaurant, is dee(ed fle-ible and is ad4usted accordingly by food establish(ents to esti(ate a single food purchase for an individual senior citi/en. Section " R-CR-*T' & C-&T-RS - The discount shall be for the utili/ation of services in the for( of fees, charges and rental for sport facilities or e5uip(ent, including golfcart rentals and green fees, or venues for ballroo( dancing, yoga, bad(inton courts, bowling lanes, table or lawn tennis, wor!out gy(s, (artial arts facilities. #on-profit, stoc! golf and country clubs which are not open to the general public, and are private and for e-clusive (e(bership only as duly proven by their official ecurities and ,-change : ,.; registration papers, are not (andated to give the '0@ senior citi/ens discount. Aowever, should restaurants and food establish(ents inside these country clubs be independent concessionaires and food sold are not consu(able ite(s under club (e(bership dues, they (ust grant the '0@ senior citi/en discount. Section 2 *D%'SS' & 8--S PR'4'$-#- - The discount shall be applied to ad(ission fees charged by theaters, cine(a houses and concert halls, circuses, carnivals, and other si(ilar places of culture, leisure and a(use(ent such as (useu(s and par!s. Section 3 87&-R*$ *&D B7R'*$ S-R4'C-S - The beneficiary or any person who shall shoulder the funeral and burial e-penses of the deceased senior citi/en, shall clai( the discount under this Rule for the deceased senior citi/en upon presentation of the death certificate. uch e-penses shall cover the purchase

of cas!et or urn, e(bal(ing, hospital (orgue, transport of the body to intended burial site in the place of origin, but shall e-clude obituary publication and the cost of the (e(orial lot. Article 4 CRE#IT CAR# PA8)ENTS - The '0@ discount and 8AT e-e(ption shall also apply to purchases of goods and services by senior citi/ens paying through credit cards. Article ! NO #O($LE #ISCO(NTS - 2n the purchase of goods and services which are on pro(otional discount, the senior citi/en can avail of the establish(entFs offered discount or the '0@ discount provided herein, whichever is higher and (ore favorable. 2n cases where the senior citi/en is also a person with disability :P?6; entitled to a '0@ discount under his>her valid P?6 identification card :26;, the senior citi/en shall use either his>her 3 .A-issued 26 card or P?6 26 card to avail of the '0@ discount. Article 15 TA0 #E#(CTION - The establish(ent (ay clai( the discounts provided herein as tadeductions based on the cost of the goods sold or services rendered1 Provided. That the cost of the discount shall be allowed as deduction fro( the gross inco(e for the sa(e ta-able year that the discount is granted1 Provides, further, That the total a(ount of the clai(ed ta- deduction net of 8AT, if applicable, shall be included in their gross sales receipts for ta- purposes and shall be sub4ect to proper docu(entation and to the provisions of the #ational 2nternal Revenue .ode :#2R.;, as a(ended. 9or this purpose, the 6epart(ent of 9inance :639; through the Bureau of 2nternal Revenue :B2R; shall co(e up with the appropriate Revenue Regulations on the '0@ senior citi/ens discount and 8AT e-e(ption within thirty :&0; days fro( effectivity of these Rules. Article 11 OTHER PRI%ILEGES Section 1 '&C %- T*9 -9-%PT' & - The senior citi/en shall be entitled to e-e(ption fro( the pay(ent of the individual inco(e ta-, provided he>she is considered to be (ini(u( wage earner in accordance with Republic Act #o. )*0%. Section , -9-%PT' & 8R % TR*'&'&# 8--S - The senior citi/en shall be e-e(pted fro( training fees for socio-econo(ic progra(s conducted by private and govern(ent agencies sub4ect to the guidelines to be issued within thirty :&0; days fro( effectivity of these Rules by the 6T2, the 6epart(ent of Cabor and ,(ploy(ent :63C,;, the 6A, the Technical ,ducation and !ills 6evelop(ent Authority :T, 6A; and the 6epart(ent of cience and Technology - Technology Resource .enter :63 T-TR.;. Section + 8R-- %-D'C*$ *&D D-&T*$ S-R4'C-S '& # 4-R&%-&T 8*C'$'T'-S - Medical and dental services, diagnostic and laboratory tests re5uested by the physician such as but not li(ited to 7rays, co(puteri/ed to(ography scans, and blood tests availed of by senior citi/ens, including professional fees of attending doctors in all govern(ent hospitals, (edical facilities, outpatient clinics, and ho(e health care services, shall be provided free of charge to senior citi/ens. These shall be in accordance with the rules and regulation to be issued by the 63A, in coordination with the PA2CA,ACTA. Section " 8R-- 4*CC'&*T' & 8 R '&D'#-&T S-&' R C'T':-&S - The 63A shall, sub4ect to technical and operational guidelines which it shall issue not later than thirty :&0; days fro( effectivity of these Rules, ad(inister free vaccinations against the influen/a virus and pneu(ococcal disease for indigent senior citi/en patients. #eglected, abandoned, unattached or ho(eless senior citi/ens in govern(ent-run residential ho(es, centers and facilities shall li!ewise be entitled to free vaccinations under these Rules.

The 63A shall en4oin all govern(ent and private hospitals, as well as other health facilities to post, publish or print out a schedule of health benefits and privileges i.e., laboratory and diagnostic test fees, which should be regularly updated. These postings and publications shall be clearly identified in the guidelines. Section 2 -D7C*T' &*$ PR'4'$-#-S - ,ducational assistance shall be granted to senior citi/ens to pursue post secondary, post tertiary, as well as vocational or technical education in both public and private schools through provision of scholarships, grants, financial aid, subsidies and other incentives to 5ualified senior citi/ens, including support for boo!s, learning (aterials, and unifor( allowance, to the e-tent feasible1 Provided, that senior citi/ens shall (eet (ini(u( ad(ission re5uire(ents. Section 3 B-&-8'TS *&D PR'4'$-#-S 8 R R-T'R--S - To the e-tent practicable and feasible, the senior citi/en shall be granted the continuance of the sa(e benefits and privileges given by the Eovern(ent ervice 2nsurance yste( :E 2 ;, ocial ecurity yste( : ; and PAE-2B2E, as the case (ay be, as are en4oyed by those in active service. Retire(ent benefits of retirees fro( both the govern(ent and the private sector shall be regularly reviewed every year to ensure their continuing responsiveness and sustainability, and to the e-tent practicable and feasible, shall be upgraded to be at par with the current scale en4oyed by those in actual service based on #ational ,cono(ic and 6evelop(ent Authority :#,6A; poverty threshold per region as deter(ined by the #ational tatistical .oordination Board :# .B;. Section * PR'4'$-#-S & #R*&T'&# SP-C'*$ D'SC 7&TS '& SP-C'*$ PR #R*%S - To the e-tent possible, the govern(ent (ay grant special discounts in special progra(s for senior citi/ens on purchase of basic necessities and pri(e co((odities, sub4ect to the guidelines to be issued for the purpose by the 6T2 and the 6A within :&0; days fro( effectivity of these Rules. Provided, That such special progra(s and their guidelines shall be developed by the concerned depart(ent within the concerned depart(entFs 4urisdiction. Section 4 -9PR-SS $*&-S PR'4'$-#-S - Accessible e-press lanes for senior citi/ens shall be provided in all private, ban!ing, co((ercial, and govern(ent establish(ents< in the absence thereof, priority shall be given to the(. Article 1, (TILIT8 #ISCO(NTS Section 1 8ive +;3, Discount - The grant of a (ini(u( of five percent :*@; discount relative to the (onthly utili/ation of water and electricity by households with senior citi/ens< Provided, That the individual (eters for the foregoing utilities are registered in the na(e of the senior citi/en residing therein1 provided, further, that the (onthly consu(ption does not e-ceed one hundred !ilowatt hours :"00 !?h; of electricity and thirty cubic (eters :&0(F; of water1 Provided, further(ore, that the privilege is granted per household regardless of the nu(ber of senior citi/ens residing therein. To avail of the discount under this ection, the senior citi/en shall1 ". Apply for the discount personally or thru a representative. There shall be annual renewal of application to the utility provider. '. ub(it re5uire(ents. a. Proof of age and citi/enship

b. Proof of billing. Meter registration should be in the na(e of the senior citi/en for a period of one year c. Proof of residence Section , 8ifty +;23, Discount - The grant of a *0@ discount an all electricity, water, telephone consu(ption for 6 ?6-accredited senior citi/ens centers and residential care institutions or group ho(es that are govern(ent-run or organi/ed and operated by non-stoc!, non-profit do(estic corporations, pri(arily for the purpose of pro(oting the well-being of abandoned, neglected, unattached or ho(eless senior citi/ens. uch senior citi/ens centers and residential care or group ho(es (ust have been in operation for at least si- :=; (onths and (ust have a separate (eter for said utilities>services. Section + 6 ?6 shall issue the necessary guidelines within :&0; days fro( effectivity of these Rules for the accredited senior citi/ens centers and residential>group ho(es willing to avail of the utility discount. The ,nergy Regulatory .o((ission :,R.;, the Metropolitan ?aterwor!s and ewerage yste( :M? ;, the Cocal ?ater Btility Ad(inistration :C?BA; and other concerned utility-regulatory agencies shall, within si- :=; (onths after the effectivity of these Rules, for(ulate supple(ental guidelines to cover recovery rate (echanics and>or sharing of burden, a(ong other concern of the distribution utilities. R(LE % GO%ERN)ENT ASSISTANCE Article 1+ E)PLO8)ENT Section 1 enior citi/ens, who have the capacity and desire to wor!, or to be re-e(ployed, shall be provided by the 63C,, in coordination with other govern(ent agencies including local govern(ent units, with infor(ation and (atching services to enable the( to be productive (e(bers of society. Ter(s of e(ploy(ent shall confor( to the provisions of the Cabor .ode, as a(ended, .ivil ervice Caws and other laws, rules and regulations. Section , Private entities that shall e(ploy senior citi/ens as e(ployees upon effectivity of the Act, shall be entitled to an additional deduction fro( their gross 2nco(e, e5uivalent to fifteen percent :"*@; of the total a(ount paid as salaries and wages to senior citi/ens sub4ect to the provision of ection &% of the #ational 2nternal Revenue .ode :#2R.;, as a(ended and the Revenue Regulations to be issued by the B2R and approved by the 639< Provided, however, That such e(ploy(ent shall continue for a period of at least si- :=; (onths< Provided, further, That the net annual inco(e of the senior citi/en does not e-ceed the poverty level for that year as deter(ined by #,6A thru the # .B. Section + The 63C,, in coordination with other govern(ent agencies, such as, but not li(ited to, the 63 T-Technology Resource .enter :63 T-TR.; and the 6T2, shall assess, design and i(ple(ent training progra(s that will provide free of charge to senior citi/ens the appropriate s!ills develop(ent, livelihood training progra(s, and welfare or livelihood support. Article 1" E#(CATION

The 6epart(ent of ,ducation :6ep,d;, the 63 T-TR., the Technical ,ducation and !ills 6evelop(ent Authority :T, 6A;, and the .o((ission on Aigher ,ducation :.A,6;, in consultation with non-govern(ental :#E3s; and peopleFs organi/ations :P3s; for senior citi/ens, shall institute a progra( that will ensure access of senior citi/ens to for(al and non-for(al education. They are to1 a; 9or(ulate and i(ple(ent relevant and effective course designs and educational progra(s< b; .onduct the necessary training for the i(ple(entation of the appropriate curriculu( for the purpose< c; ,nsure the availability of the needed-educational facilities in the for( of (odular progra(s and other distance and alternative learning (aterials< d; 2n coordination with 3 .A and the .ity or Municipal ocial ?elfare and 6evelop(ent 3fficer, shall conduct assess(ent and profiling of senior citi/ens who wanted to study< and e; .onduct continuing research and develop(ent progra( for the necessary and relevant education of the senior citi/ens. Article 12 HEALTH Section 1 The 63A, in coordination with local govern(ent units :CEBs;, #E3s and P3s for senior citi/ens, shall institute a national health progra( that shall incorporate the #ational Prevention of Blindness Progra(, and shall also provide an integrated health service for senior citi/ens. 2t shall train co((unity-based health wor!ers including barangay health wor!ers, a(ong senior citi/ens and health personnel to speciali/e in geriatric care, gerontology, and health proble(s of senior citi/ens. Section , The #ational Aealth Progra( ai(s to pro(ote healthy and productive older population through the following1 a; ,stablish(ent and provision of a co(prehensive and integrated health service pac!age catering to the specific needs of the citi/ens< b; Au(an resource develop(ent>capacity building of health personnel in relation to the care and health proble(s of senior citi/ens< c; Aealth pro(otion< d; .onduct of researches and study in geriatric care, gerontology, and health needs of senior citi/ens< e; 2n coordination with the (unicipal health wor!er, designate one :"; barangay health wor!er to attend to senior citi/ensF health needs< f; The barangay, in coordination with local office health office shall designate one day of every (onth specifically for (edical attention of senior citi/ens<

g; ,stablish(ent of senior citi/ensF ward in every govern(ent hospital and in all levels of hospitals throughout the country< and h; Provision of accessible e-press lanes, or prioriti/ation, in all health facilities. Section + Provide technical assistance in coordination with 6 ?6, #E3s and other concerned agencies to local govern(ent units in the establish(ent of co((unity based health rehabilitation progra(s. Article 13 SOCIAL SER%ICES The 6 ?6, in cooperation with the 3 .A and the local govern(ent units, non-govern(ental organi/ations and peopleFF organi/ations for senior citi/ens, shall develop and i(ple(ent progra(s and social services for senior citi/ens. Cocal govern(ent units shall ensure that the developed progra(s and social services are provided. The co(ponents of these progra(s are1 a; elf and social enhance(ent services which provide senior citi/ens opportunities for sociali/ing, organi/ing, creative e-pression, and i(prove(ent of self< b; After care services for senior citi/ens who are discharged fro( the ho(es>institutions for the aged, especially those who have proble(s of reintegration with fa(ily and co((unity, wherein both the senior citi/ens and their fa(ilies are provided with counseling< c; #eighborhood support services>ho(e care wherein the co((unity or fa(ily (e(bers provide caregiving services to their frail, sic!, or bedridden senior citi/ens< and d; ubstitute fa(ily care in the for( of residential care, group ho(es, or foster ho(es for the abandoned, neglected, unattached or ho(eless senior citi/ens and those incapable of self-care. e; 2nclusion of co((unity-based settings as practicu( for acade(ic institutions and in the curriculu( of caregiving and technical vocational schools. Article 1* HO(SING The national govern(ent shall include in its national shelter progra( the special housing needs of senior citi/ens, such as establish(ent of housing units for the elderly. Section 1 The Aousing and Cand Bse Regulatory Board :ACBRB; shall for(ulate housing rules on how to develop subdivision suitable to the re5uire(ents of (ale and fe(ale senior citi/ens. The Ao(e 6evelop(ent Mutual 9und :A6M9; shall pro(ote the establish(ent of elderly residence and shall review its e-isting circulars particularly the li(itation of the age re5uire(ents of si-ty-five :=*; years old at the date of the loan application and seventy :$0; years old at loan (aturity. 2t shall also consider the concept of pension in lieu co(pensation. Section , The housing progra( for the poor senior citi/ens which include the establish(ent>donation of group>foster ho(es for the neglected, abused and unattached or ho(eless senior citi/ens and those incapable of self-care including its (anage(ent, (aintenance and operations shall be established in accordance with ,3 "0*, approving and directing the i(ple(entation of the progra(, +Provision of Eroup>9oster Ao(e for #eglected, Abandoned, Abused, Bnattached and Poor 3lder Persons and Persons with 6isabilities+ pro(ulgated on May "=, '00'.

Article 14 ACCESS TO P($LIC TRANSPORT The 63T. and its attached agencies and sectoral officers shall i(prove the i(ple(entation or progra(s to assist senior citi/ens to fully gain access in the use of public transport facilities. The (ini(u( re5uire(ents and standards to (a!e transportation facilities and utilities for public use accessible to senior citi/ens shall be developed to enhance the (obility of senior citi/ens. There shall be strict i(ple(entation of courtesy space and seats for the e-clusive use of senior citi/ens in all transport syste(. As far as practicable, PB8s shall also strive to install safe lower stepping boards. Article 1! INCENTI%E FOR FOSTER CARE The 62CE through the local govern(ent units, in consultation with the 639 and the B2R which shall provide the necessary guidelines, shall provide incentives to persons or #E3 institutions i(ple(enting foster care progra(s for senior citi/ens, as follows1 :a; reality ta- holiday for the first five :*; years starting fro( the first year of operation and>or i(ple(entation of foster care progra(< and :b; priority in the construction, or (aintenance of provincial or (unicipal roads leading to the aforesaid ho(e, residential co((unity or retire(ent village. Article ,5 A##ITIONAL GO%ERN)ENT ASSISTANCE Section 1 S C'*$ P-&S' & - Pursuant to the eligibility criteria as (ay be deter(ined by the 6 ?6, indigent senior citi/ens shall be entitled to a (onthly stipend a(ounting to 9ive hundred pesos :Php *00.00; to aug(ent the daily subsistence and other (edical needs of senior citi/ens. The grant of social pension shall be sub4ect to a review every two :'; years by .ongress, in consultation with the 6 ?6 within three (onths after convening the .ongress. The 6 ?6, in consultation with the 6epart(ent of Budget and Manage(ent :6BM;, the 62CE, the #.MB, #E3s, and peopleFs organi/ations shall for(ulate guidelines within thirty :&0; days fro( effectivity of these Rules for the develop(ent of criteria, selection of, and establish(ent of database for indigent senior citi/ens focusing on targeting, delivery, (onitoring and evaluation, to facilitate i(ple(entation of this additional govern(ent assistance. Section , %*&D*T R< PH'$H-*$TH C 4-R*#- - All indigent senior citi/ens shall be covered by the national health insurance progra( of PA2CA,ACTA. The local govern(ent units where the indigent senior citi/ens reside shall allocate the necessary funds to ensure the enroll(ent and lifeti(e coverage of their indigent senior citi/ens, in accordance with the pertinent laws and regulations. Section + S C'*$ S*8-T< &-TS - ocial safety assistance intended to cushion the effects of econo(ic shoc!s< disasters and cala(ities shall be available for senior citi/ens. The social safety assistance which shall include, but not li(ited to, food, (edicines, and financial assistance for do(icile repair, shall be sourced fro( the disaster>cala(ity funds of local govern(ent units where the senior citi/ens reside, sub4ect to the guidelines to be issued by the 6 ?6 in coordination with 62CE. Section " D-*TH B-&-8'T *SS'ST*&C- - 6eath benefit assistance of a (ini(u( of Two thousand pesos :Php ', 000.00; shall be given to the nearest surviving relative who too! care of the deceased senior citi/ens reside, sub4ect to the guidelines to be issued by the 6 ?6 and 62CE.

2n !eeping with the intention of the law and si(ilar govern(ent assistance being granted, this benefit shall apply in relation to deceased indigent senior citi/ens only. Aowever, it will not preclude CEBs already granting burial assistance to continue giving such benefit to non-indigent senior citi/ens. R(LE %I THE OFFICE FOR SENIOR CITI&ENS AFFAIRS <OSCA= Article ,1 O@@ice o@ Senior CitiAens A@@airs - There shall be established in all cities and (unicipalities an 3ffice for enior .iti/ens Affairs :3 .A;. Section 1 SC* Head - The senior citi/en to be appointed by the .ity or Municipal Mayor as 3 .A Aead should have the following 5ualifications1 a; A 9ilipino citi/en and resident of the (unicipality or city for at least one :"; year< b; A registered voter of the concerned city or (unicipality< c; Able to read and write< d; Must be physically and (entally capable of perfor(ing the tas!s of 3 .A Aead< e; A bonafide (e(ber of a duly registered senior citi/ens organi/ation which has a trac! record of at least three consecutive years< f; Eood (oral character< and g; At least a high school graduate Section , Selection and Term of SC* Head. - The 3 .A Aead shall be chosen fro( a list of three :&; no(inees as reco((ended by a general asse(bly of 6 ?6- accredited or CEB-registered senior citi/ens organi/ations in the city or (unicipality. Ae>she shall appointed by the (ayor for a ter( of three :&; years without reappoint(ent but without pre4udice to an e-tension not e-ceeding three :&; (onths, if e-igency so re5uires. The 3 .A Aead shall be appointed to serve the interest of senior citi/ens and shall not be re(oved or replaced e-cept for reasons of death, per(anent disability, or ineffective perfor(ance of his duties to the detri(ent of fellow senior citi/ens, as stated in a resolution issued by the general asse(bly. 2n case of death or per(anent disability, the re(aining ter( shall be served by the new reappointed if he>she has not served one-half of the full ter(. Section + Remuneration for Services Rendered. - The head of the 3 .A shall be entitled to received an honorariu( of an a(ount e5uivalent to at least alary Erade "0 to be approved by the local govern(ent unit concerned. 9or &rd to =th class local govern(ent units, their respective sanggunians (ay provide for a reasonable and practicable re(uneration for the 3 .A Aead. Section " 8unctions of SC*. - The office for enior .iti/ens Affairs shall have the following 9unctions1

a; 2n consultation with the .ity or Municipal ocial ?or! and 6evelop(ent 3fficer and duly registered senior citi/en organi/ations, to plan, develop, i(ple(ent, consolidate, and (onitor yearly wor! progra(s in pursuance of the ob4ectives of the Act and its Rules< b; To draw up a list of available and re5uired services which can be provided by the registered federations and associations of senior citi/ens< c; To (aintain and regularly update on a 5uarterly basis the list of senior citi/ens and to issue national unifor( individual identification cards and purchase boo!lets, free of charge, which shall be valid anywhere in the country< d; To serve as a general infor(ation and liaison center the needs of the senior citi/ens< e; To (onitor co(pliance of the provisions of the Act and its Rules particularly the grant of special discounts and privileges to senior citi/ens< f; To report to the Mayor, any person, natural or 4udicial< establish(ents, business, entity, institution or agency found violating any provision of the Act and its Rules< g; To facilitate the creation of a city or (unicipality coordinating and (onitoring board consisting of 3 .A Aead, the .ity or Municipal ocial ?or! and 6evelop(ent 3fficer and the presidents of concerned duly registered senior citi/ens organi/ations to deliberate and act on the co(plaints< h; To assist senior citi/ens in filling co(plaints or charges against any person, natural or 4udicial< establish(ent, institution, or agency refusing to co(ply with the privileges under the Act before the 6epart(ent of Justice :63J;, the Provincial ProsecutorFs 3ffice, the regional or the (unicipal trial court, the (unicipal trial court in cities, or the (unicipal circuit trial court< i; To assist and coordinate with the concerned person, natural or 4udicial, establish(ent, institution or agency in investigating fraudulent practices and abuses of the discount and privileges e-clusively granted to senior citi/ens < and 4; To establish lin!ages and wor! together wit the accredited #E3s, peopleFs organi/ations, and the barangays in their respective areas. Section 2 perations and %aintenance of SC*. - The necessary appropriation for the operation and (aintenance of the 3 .A shall be provided by the local govern(ent units concerned. An office space established at the 3ffice of the Mayor shall li!ewise be provided. Section 3 *ssistance and Supervision of SC*. - The 3 .A Aead shall be assisted by the .ity of the Municipal ocial ?elfare and 6evelop(ent 3fficer :.>M ?63;. The 3ffice of the Mayor shall e-ercise supervision over the 3 .A relative to their plans, activities and progra(s for senior citi/ens. R(LE %II PENALTIES AN# OTHER SANCTIONS Article ,, %iolations in #iscounted )edicine Purchases - The following acts concerning drug and (edicine purchases are considered violative of the provisions of the Act and its Rules1

Section 1 A senior .iti/en or his >her representative or a person (isusing the privileges by1 a; using several purchase boo!lets, b; availing of the discounts to buy (edicines, drugs, (edical accessories and supplies not for the use of the senior citi/en, c; unauthori/ed use of the identification card of the senior citi/en. Section , A (edical practitioner giving prescription to other persons in the na(e of the senior citi/en or giving ano(alous prescription. Section + Retailers and establish(ents dispensing (edicines1 a; refusing to grant the full '0@ senior citi/ens discount and 8AT e-e(ption on drug and (edicine purchases paid via credit card, b; (a!ing a distinction between branded and generic drugs and (edicines in giving the '0@ discount, c; posting notices and signages telling custo(ers that avail(ent of the '0@ discount is li(ited to cash purchases only, d; +li(iting+ of discountable drug and (edicine purchases to certain wee!days only, such that senior citi/ens cannot avail of the '0@ discount on other days, and e; restricting the purchase ti(e or period for senior citi/en discounts after a certain hour. Article ,+ %iolations in #iscounted Food Purchases - The following acts concerning food purchases are considered violative of the provisions of the Act and its Rules1 a; Pegging a (a-i(u( a(ount of food purchase sub4ect to '0@ discount and the 8AT e-e(ption, and> or posting of notice to that effect< b; Refusal to grant the '0@ discount and 8AT e-e(ption on ta!e -out> ta!e ho(e> drive-thru orders it appearing that the purchase is for the e-clusive use and en4oy(ent of senior citi/ens< c; Refusal to grant a '0@ discount and 8AT e-e(ption on delivery orders it appearing that the purchases is for the e-clusive use and en4oy(ent of senior citi/ens. Article ," PENALTIES - Any person who refuses to honor the senior citi/en card or violates any provision of the Act and its Rules shall suffer the following penalties1 Section 1 9or the first violation, a fine of not less than 9ifty thousand pesos :Php *0,000.00; but not e-ceeding 3ne hundred thousand pesos :Php "00,000.00; and i(prison(ent for not less than two :'; years but not (ore than si- :=; years< and Section , 9or any subse5uent violation, a fine of not less than 3ne hundred thousand pesos :Php "00,000.00; but not e-ceeding Two hundred thousand pesos :Php '00,000.00; and i(prison(ent for not less than two :'; years but not (ore than si- :=; years.

Section + Any person who abuses the privileges granted herein shall be punished with a fine of not less than fifty thousand pesos :Php *0,000.00; but not (ore than 3ne hundred thousand pesos :Php "00,000.00; and i(prison(ent of not less than si- :=; (onths. Section " 2f the offender is an alien or a foreigner, he>she shall be deported i((ediately after service of sentence without further deportation proceedings. Section 2 2f the offender is a corporation, partnership, organi/ation or any si(ilar entity the officials thereof directly involved such as the president, general (anager, (anaging partner, or such other officer charged with the (anage(ent of the business affairs shall be liable therefor. Section 3 Bpon filing of an appropriate co(plaint, and after due notice and hearing, the proper authorities (ay also cause the cancellation or revocation of the business per(it, per(it to operate, franchise and other si(ilar privileges granted to any person, establish(ent or business entity that fails to abide by the provisions of the Act and these Rules. R(LE %III )ONITORING AN# COOR#INATING )ECHANIS) Article ,2 )onitoring and Coordinating )echanisB - An inter-agency coordinating and (onitoring (echanis( at the national level shall be established which shall be called the #ational .oordinating and Monitoring Board :#.MB; on the ,-panded enior .iti/ens Act of '0"0. Section 1 &C%B Composition. - The #ational .oordinating and Monitoring Board shall be co(posed of the following1 a; .hairperson - ecretary of the 6epart(ent of ocial ?elfare and 6evelop(ent :6 ?6;, or authori/ed representatives< b; 8ice-.hairperson - ecretary of the 6epart(ent of the 2nterior and Cocal Eovern(ent :62CE;, or authori/ed representatives< c; Me(bers1 ecretaries or authori/ed representatives of the following1 "; 6epart(ent of Justice :63J;< '; 6epart(ent of Aealth :63A;< &; 6epart(ent of Trade and 2ndustry :6T2;< and %; Representatives fro( five :*; accredited #E3s for senior citi/ens The #ational 2nter-Agency .oordinating and Monitoring Board (ay call on other govern(ent agencies, #E3s and peopleFs organi/ations to serve as resource persons as the need arises. Resource persons have no voting rights at the Board. Section , &# =P Representation. - The representatives fro( accredited #E3s and peopleFs organi/ations shall be senior citi/ens, or fro( other sectors that have services pri(arily for senior

citi/ens. These #E3 representatives which shall be selected and appointed by the Board shall serve for a period of three :&; years. Section + $evel of Representation. - The authori/ed representative to the #ational .oordinating and Monitoring Board fro( the govern(ent agencies shall have a ran! of not lower than 6irector level or its e5uivalent, and for the #E3s, shall have a ran! not lower than an ,-ecutive 6irector. Section " 8unctions. - The #ational .oordinating and Monitoring Board :#.MB; shall have the following functions1 a; 9or(ulate a #ational Plan of Action for enior .iti/ens in coordination with concerned govern(ent agencies and other sta!eholders< b; 6evelop an effective (onitoring and reporting syste( towards an efficient, consistent and unifor( i(ple(entation of the law< c; 6evelop and institute effective and innovative approaches and (ethods with which to address e(erging concerns of the senior citi/ens< d; .oordinate the progra(s and pro4ects of govern(ent agencies with responsibilities under RA #o. )))% and these Rules< e; .oordinate the conduct of nationwide infor(ation, education ca(paign and other advocacy activities on RA #o. )))%< f; Monitor the conduct of orientation, training and other capability building progra(s to (a-i(i/e the contributions and participation of senior citi/ens< g; .oordinate the conduct and evaluation of the plan of action, research and docu(entation of good practices and disparities for policy and progra( develop(ent< h; To actively establish national, regional and international networ!s for resource generation and technical cooperation< and i; Prepare yearly acco(plish(ent report for the 3ffice of the President, .ongress, and the concerned national govern(ent and local govern(ent units. Section 2 Coordinating and %onitoring Body at the Regional $evel. - There shall be established in all regions a Regional .oordinating and Monitoring Board :R.MB; with si(ilar (e(bership and functions as the #ational Board. As far as practicable, si(ilar bodies shall be established in the local govern(ent units. Section 3 Secretariat. - The 6epart(ent of ocial ?elfare and 6evelop(ent shall serve as the ecretariat to the Board at the national and at the regional levels. R(LE I0 FINAL PRO%ISIONS

Article ,3 Appropriations - The appropriation necessary to i(ple(ent the provisions of the Act and its Rules shall be included in the respective budgets of the responsible national govern(ent agencies sub4ect to availability of funds. The heads of depart(ents and agencies as well as local chief e-ecutives concerned shall i((ediately include in their annual appropriations the funding necessary to i(ple(ent these progra(s and services. Section 1 The funds to be used for the national health progra( and for the vaccination of indigent senior citi/ens in the first year of i(ple(entation shall be added to the regular appropriations of the 63A and thereafter, as a line ite( under the 63A budget in the subse5uent Eeneral Appropriations Act :EAA; sub4ect to availability of funds. Section , The (onthly social pension for indigent senior citi/ens in the first year of i(ple(entation shall be added to the regular appropriations of the 6 ?6 and thereafter as a line ite( under the 6 ?6 budget in the subse5uent EAA sub4ect to availability of funds. Section + The local govern(ent units concerned shall provide the necessary appropriations for the operation and (aintenance of the 3 .A. Article ,* Repealing Clause. - All laws, presidential decrees, e-ecutive orders and rules and regulations or part thereof, contrary to, or inconsistent with the provisions of these Rules, are hereby repealed or (odified accordingly. Article ,4 Separability Clause. - hould any provision of the Rules be found unconstitutional or invalid by a court of law, such provision shall be served fro( the re(ainder of these Rules and such action shall not affect the enforceability of the re(aining provisions of these Rules. Article ,! -ffectivity. - These Rules and Regulations shall ta!e effect fifteen :"*; days after its co(plete publication in at least two :'; national newspapers of general circulation, and sub(ission to the 3ffice of the #ational Ad(inistrative Register, Caw .enter, Bniversity of the Philippines. igned June "D, '0"0 at the 6epart(ent of ocial ?elfare and 6evelop(ent, Batasan Pa(bansa .o(ple-, .onstitution Aills, Gue/on .ity.

HON CELIA CAPA#OCIA98ANGCO Acting ecretary, 6epart(ent of ocial ?elfare and 6evelop(ent .hairperson HON ESPERAN&A I CA$RAL' ) # ecretary 6epart(ent of Aealth HON AL$ERTO C AGRA ecretary 6epart(ent of Justice HON 7ESLI A LAP(S HON RONAL#O % P(NO ecretary 6ept. of 2nterior and Cocal Eovern(ent HON )ARGARITO $ TE%ES ecretary 6epart(ent of 9inance HON ANNELI R LONTOC

ecretary 6ept. of Trade and 2ndustry HON )ARIANITO # RO;(E ecretary 6ept. of Cabor and ,(ploy(ent HON NOLI C #E CASTRO 8ice-President and .hairperson Aousing and Brban 6evelop(ent .oordinating .ouncil HON )ONA # %ALISNO ecretary 6epart(ent of ,ducation HON A(G(STO $ SANTOS 6irector-Eeneral #ational ,cono(ic and 6evelop(ent Authority )R 7OSE P OR#OCE&' 7R #ational ecretary 9ederation of enior .iti/ens Association of the Philippines

ecretary 6ept. of Transportation and .o((unication HON 7OSEPH H #(RANO ecretary 6epart(ent of Touris( HON PASTOR & G(IAO 6irector-Eeneral Technical ,ducation and !ills 6evelop(ent Authority HON E))AN(EL 8 ANGELES .hairperson .o((ission on Aigher ,ducation )R FRANSIS.(S .(PANG ,-ecutive 6irector .oalition of ervices for the ,lderly )R FELIPE A HI#ALGO' 7R President Association of Retired Postal ,(ployees and enior .iti/ens, 2nc.

SR NIE%A )AN&ANO' #C Couise de Marillac 9oundation