Section 4.
The family has the duty to care for its elderly members but the
State may also do so through just programs of social security.
__________
Republic Act No. 9257 February 26, 2004
AN ACT GRANTING ADDITIONAL BENEFITS AND PRIVILEGES TO
SENIOR CITIZENS AMENDING FOR THE PURPOSE REPUBLIC ACT NO.
7432, OTHERWISE KNOWN AS "AN ACT TO MAXIMIZE THE
CONTRIBUTION OF SENIOR CITIZENS TO NATION BUILDING, GRANT
BENEFITS AND SPECIAL PRIVILEGES AND FOR OTHER PURPOSES"
Be it enacted by the Senate and House of Representatives of the
Philippines in Congress assembled:
SECTION 1. This Act shall be known as the "Expanded Senior Citizens Act
of 2003."
SECTION 2. Republic Act. No. 7432 is hereby amended to read as follows:
"SECTION 1. Declaration of Policies and Objectives. Pursuant to
Article XV, Section 4 of the Constitution, it is the duty of the family
to take care of its elderly members while the State may design
programs of social security for them. In addition to this, Section 10
in the Declaration of Principles and State Policies provides: "The
State shall provide social justice in all phases of national
development." Further, Article XIII, Section 11 provides: " The State
shall adopt an integrated and comprehensive approach to health
and other social services available to all the people at affordable
cost. There shall be priority for the needs of the underpriviledged,
sick, elderly, disabled, women and children." Consonant with these
constitution principles the following are the declared policies of this
Act:
(a) To motivate and encourage the senior citizens to
contribute to nation building;
(b) To encourage their families and the communities they
live with to reaffirm the valued Filipino tradition of caring
for the senior citizens;
(c) To give full support to the improvement of the total well-
being of the elderly and their full participation in society
considering that senior citizens are integral part of
Philippine society;
(d) To recognize the rights of senior citizens to take their
proper place in society. This must be the concern of the
family, community, and government;
(e) To provide a comprehensive health care and
rehabilitation system for disabled senior citizens to foster
their capacity to attain a more meaningful and productive
ageing; and
(f) To recognize the important role of the private sector in
the improvement of the welfare of senior citizens and to
actively seek their partnership.
In accordance with these policies, this Act aims to:
(1) establish mechanism whereby the contribution
of the senior citizens are maximized;
(2) adopt measures whereby our senior citizens are
assisted and appreciated by the community as a
whole;
(3) establish a program beneficial to the senior
citizens, their families and the rest of the
community that they serve; and
(4) establish community-based health and
rehabilitation programs in every political unit of
society."
"SEC. 2. Definition of Terms. For purposes of this Act, these terms
are defined as follows:
(a) "Senior citizen" or "elderly" shall mean any resident
citizen of the Philippines at least sixty (60) years old;
(b) "Benefactor" shall mean any person whether related to
the senior citizens or not who takes care of him/her as a
dependent;
(c) "Head of the family" shall mean any person so defined
in the National Internal Revenue Code, as amended; and
 (d) "Geriatrics" shall refer to the branch of medical science
devoted to the study of the biological and physical changes
and the diseases of old age."
"SEC. 3. Contribution to the Community. Any qualified senior
citizen as determined by the Office for Senior Citizens Affairs
(OSCA) may render his/her services to the community which shall
consist of, but not limited to, any of the following:
(a) Tutorial and/or consultancy services;
(b) Actual teaching and demonstration of hobbies and
income generating skills;
(c) Lectures on specialized fields like agriculture, health,
environment protection and the like;
(d) The transfer of new skills acquired by virtue of their
training mentioned in Section 4, paragraph (d); and
(e) Undertaking other appropriate services as determined
by the Office for Senior Citizens Affairs (OSCA) such as
school traffic guide, tourist aide, pre-school assistant, etc.
In consideration of the services rendered by the qualified elderly,
the Office for Senior Citizens Affairs (OSCA) may award or grant
benefits or privileges to the elderly, in addition to the other
privileges provided for under this Act."
"SEC. 4. Privileges for the Senior Citizens. The senior citizens shall
be entitled to the following:
(a) the grant of twenty percent (20%) discount from all
establishments relative to the utilization of services in
hotels and similar lodging establishment, restaurants and
recreation centers, and purchase of medicines in all
establishments for the exclusive use or enjoyment of senior
citizens, including funeral and burial services for the death
of senior citizens;
(b) a minimum of twenty percent (20%) discount on
admission fees charged by theaters, cinema houses and
concert halls, circuses, carnivals, and other similar places
of culture, leisure and amusement for the exclusive use or
enjoyment of senior citizens;
(c. exemption from the payment of individual income
taxes: Provided, That their annual taxable income does not
exceed the poverty level as determined by the National
Economic and Development Authority (NEDA) for that year;
(d) exemption from training fees for socioeconomic
programs;
(e) free medical and dental service, diagnostic and
laboratory fees such as, but not limited to, x-rays,
computerized tomography scans and blood tests, in all
government facilities, subject to the guidelines to be issued
by the Department of Health in coordination with the
Philippine Health Insurance Corporation (PHILHEALTH);
(f) the grant of twenty percent (20%) discount on medical
and dental services, and diagnostic and laboratory fees
provided under Section 4 (e) hereof, including professional
fees of attending doctors in all private hospitals and
medical facilities, in accordance with the rules and
regulations to be issued by the Department of Health, in
coordination with the Philippine Health Insurance
Corporation;
(g) the grant of twenty percent (20%) discount in fare for
domestic air and sea travel for the exclusive use or
enjoyment of senior citizens;
(h) the grant of twenty percent (20%) discount in public
railways, skyways and bus fare for the exclusive use and
enjoyment of senior citizens;
(i) educational assistance to senior citizens to pursue post
secondary, tertiary, post tertiary, as well as vocational or
technical education in both public and private schools
through provision of scholarship, grants, financial aid
subsidies and other incentives to qualified senior citizens,
including support for books, learning materials, and
uniform allowance, to the extent feasible: Provided, That
senior citizens shall meet minimum admission requirement;
(j) to the extent practicable and feasible, the continuance
of the same benefits and privileges given by the
Government Service Insurance System (GSIS), Social
Security System (SSS) and PAG-IBIG, as the case may be,
as are enjoyed by those in actual service.
 (k) retirement benefits of retirees from both the
government and 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.
(l) 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); and
(m) provision of express lanes for senior citizens in all
commercial and government establishments; in the
absence thereof, priority shall be given to them.
In the availment of the privileges mentioned above, the senior
citizen or elderly person may submit as proof of his/her entitlement
thereto any of the following:
(a) an ID issued by the city or municipal mayor or of the
barangay captain of the place where the senior citizen or
the elderly resides;
(b) the passport of the elderly person or senior citizen
concerned; and
(c) other documents that establish that the senior citizen or
elderly person is a citizen of the Republic and is at least
sixty (60) years of age.
The establishment may claim the discounts granted under (a), (f),
(g) and (h) as tax deduction based on the net cost of the goods
sold or services rendered: Provided That the cost of the discount
shall be allowed as deduction from gross income for the same
taxable year that the discount is granted. Provided, further, That
the total amount of the claimed tax deduction net of value added
tax if applicable, shall be included in their gross sales receipts for
tax purposes and shall be subject to proper documentation and to
the provisions of the National Internal Revenue Code, as
amended."
"SEC. 5. Government Assistance. The Government shall provided
the following:
(a) Employment
Senior citizens who have the capacity and desire to work,
or be re-employed, shall be provided information and
matching services to enable them to be productive
members of society. Terms of employments shall conform
with the provisions of the labor code, as amended, and
other laws, rules and regulations.
Private entities that will employ senior citizens as
employees upon effectivity of this Act, shall be entitled to
an additional deduction 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 National Internal Revenue
Code, as
amended: Provided, however, That such employment shall
continue for a period of at least six (6) months: Provider,
further, that the annual income of a senior citizen does not
exceed he poverty level as determined by the National
Economic and Development Authority (NEDA) for that year.
The Department of Labor and Employment (DOLE), in
coordination with other government agencies such as, but
not limited to, the Technology and Livelihood Resource
Center (TLRC) and the Department and Trade and Industry
(DTI), shall assess, design and implement training
programs that will provide skills and welfare or livelihood
support for senior citizens.
(b) Education
The Department of Education (DepEd), Technical Education
and Skill Development Authority (TESDA) and the
Commission and Higher Education (CHED), in consultation
of non-government organizations (NGOs) and people's
organizations (Pos) for senior citizen, shall institute a
program that will ensure access to formal and non-formal
education.
(c ) Health
The Department of Health (DOH), in coordination with local
government units (LGUs), non-government organizations
(NGOs) and people's organizations (Pos) for senior citizens,
shall institute a national health program and shall provide
an integrated health service for senior citizens. It shall train
community-based health workers among senior citizens
and health personnel to specialize in the geriatric care
health problems of senior citizens.
(d) Social Services
The Department of Social Welfare and Development
(DSWD), in cooperation with the Office for Senior Citizen
affairs (OSCA) and the local government units, non-
government organizations and peoples organizations for
senior citizens, shall develop and implement programs on
social services for senior citizens, the components of which
are:
operated exclusively for the purpose of promoting
of well-being of abandoned, neglected, unattached,
or homeless senior citizens.
(e) Housing
The national government shall include in its national
shelter program the special housing needs of senior
citizens, such as establishment of housing units for the
elderly;
(f) Access to Public Transport
The Department of Transportation and Communication
(DOTC) shall develop a program to assist senior citizens to
fully gain access in the use of public transport facilities.

(1) "self and social enhancement services" which

Further, the government shall provide the following
provide senior citizens opportunities for socializing,
assistance to those caring for and living with the senior
organizing, creative expression, and improvement
citizens:
of self;

(a)The senior citizen shall be treated as dependents

(2)" after care and follow-up services" which
provided for in the National Inter Revenue Code, as
provide senior citizen who are discharged from the
amended, and as such, individual taxpayers caring for
home/institutions for the aged, especially those
them, be they relatives or not shall be accorded the
who have problems of reintegration with family and
privileges granted by the Code insofar as having
community, wherein both the senior citizens and
dependents are concerned.
their families are provided with counseling;

(b)Individuals or non-government institutions establishing

(3)"neighborhood support services: wherein the
homes, residential communities or retirement villages
community/family members provide care giving
solely for the senior citizens shall be accorded the
services to their frail, sick, or bedridden senior
following:
citizens; and

(1) realty tax holiday for the first five (5) years
(4) "substitute family care" in the form of
starting from the first year of operation;
residential care/group homes for

(2) priority in the building and/or maintenance of

the abandoned, neglected, unattached or homeless
the provincial or municipal roads leading to the
senior citizens and those incapable of self-care.
aforesaid home, residential community or
retirement village."
The grant of at least fifty percent (50%) discount
for the consumption of electricity, water and
"SEC. 6. The Office for Senior Citizens Affairs (OSCA). There shall
telephone by the senior citizens center and
be established in all cities and municipalities an OSCA to be
residential care/group homes that are non-stock,
headed by a senior citizen who shall be appointed by the mayor for
non-profit domestic corporation organized and
a term of three (3) years without reappointment from a list of three
(3) nominees of the sangguniang panlungsod or the sangguniang
bayan. The head of the OSCA shall be assisted by the City Social
Welfare and Development Officer or the municipal social welfare
and development officer, in coordination with the Social Welfare
and Development Office.
The Office of the Mayor shall exercise supervision over the OSCA
relative to their plans, activities and programs for senior citizens.
The OSCA shall work together and establish linkages with
accredited NGOs, Pos, and the barangays in their respective areas.
The office for senior citizens affairs shall have the following
functions:
(a) To plan, implement and monitor yearly work programs
in pursuance of the objectives of this Act;
(b) To draw up a list of available and required services
which can provided by the senior citizens;
(c) To maintain and regularly update on a quarterly basis
the list of senior citizens and to issue nationally uniform
individual identification cards, free of charge, which be
valid anywhere in the country;
(d) To service as a general information and liaison center to
serve the needs of the senior citizens;
(e) To monitor compliance of the provisions of this Act
particularly the grant of special discounts and privileges to
senior citizens;
(f) To report to the mayor, establishment found violating
any provision of this Act; and
(g) To assist the senior citizens in filing complaints or
charges against any establishment, institution, or agency
refusing to comply with the privileges under this Act before
the Department of Justice or the provincial, city or
municipal trial court."
"SEC. 7. Municipal/ City Responsibility. It shall be the
responsibility of the municipal/city through the mayor to require all
establishment covered by this Act to prominently display posters,
stickers, and other notices that will generate public awareness of
the right and privileges of senior citizens and to ensure that the
provisions of this Act are implemented to its fullest."
"SEC. 8. Partnership of the National and Local Government Units.
The national government and local government units shall explore
livelihood opportunities and other undertaking to enhance the well-
being of senior citizens. The shall encourage the establishment of
grassroots organizations for the elderly in their respective
territorial jurisdictions."
"SEC. 9 Support for Non-Governmental Organizations (NGOs).
Non-governmental organizations or private volunteer organizations
dedicated to the promotions, enhancement and support of the
welfare of senior citizens are hereby encouraged to become
partners of government in the implementation of program and
projects for the elderly.
According, the government shall recognize the vital role of NGOs in
complementing the government in the delivery of services to
senior citizens. It shall likewise encourage NGOs for the senior
citizens to develop innovative service models and pilots projects
and to assist in the duplication of successful examples of these
models elsewhere in the country.
"SEC. 10. Penalties. Any person who violates any provision of this
Act shall suffer the following penalties:
(1) For the first violation, a fine of not less than Fifty
thousand pesos (P50,000.00) but not exceeding One
hundred thousand pesos (P100,000.00) and imprisonment
of not less than six (6) months but not more than two (2)
years; and
(2) For any subsequent violation, a fine of not less than
One hundred thousand pesos (P100,000.00) but exceeding
Two hundred thousand pesos (P200,000.00) and
imprisonment for not less than two (2) years but not less
than six (6) years.
Any person who abuses the privileges granted herein shall be
punished with a fine of not less than Five thousand pesos
(P5,000.00) but not more than Fifty thousand pesos (P50,000.00),
and imprisonment of not less than six (6) months.
If the offender is a corporation, organization or any similar entity,
the official thereof directly involved shall be liable therefore.
If the offender is an alien or a foreigner, he shall be deported
immediately after service of sentence without further deportation
proceedings.
Upon filling an appropriate complaint, and after due notice and
hearing, the proper authorities may also cause the cancellation or
revocation of the business permit, permit to operate, franchise and
other similar privileges granted to any business entity that fails to
abide by the provisions of this Act."
"SEC. 11. Monitoring and Coordinating Mechanism. A monitoring
and coordinating mechanism shall be established to be chaired by
the DSWD, with the assistance of the Department of Justice (DOJ),
Department of Health (DOH), Department of the Interior and Local
Government (DILG), and five (5) accredited NGOs representing but
not limited to, women, urban poor, rural poor, and the veterans."
"SEC. 12. Implementing Rules and Regulations. The Secretary of
Social Welfare and Development, within sixty (60) days from the
approval of this Act, shall promulgate the implementing, rules and
regulations for the effective implementation of the provisions of
this Act. In consultation and coordination with the following
agencies and offices:
(a) Department of Health;
(b) Department of Labor and Employment;
(c) Department of Education;
(d) Depart of Transportation and Communications;
(e) Department of Justice;
(f) Department of Interior and Local Government;
(g) Department of Trade and Industry;
(h) Department of Finance;
(i) Commission of Higher Education;
(j) Technical Education and Skills Development Authority;
(k) National Economic and Development Authority;
(l) Housing and Urban Development Coordinating Council;
and
(m) Five (5) non-governmental organizations of people's
organizations for the senior citizens duly accredited by the
DSWD."
SEC. 13. Appropriation. The necessary appropriation for the
operation and maintenance of the OSCA shall be appropriated and
approved by the local government units concerned. The amount
necessary to carry out the provisions of this Act upon its effectivity
shall be charged out of the funds of the Office of the President.
Thereafter, any such sum as shall be needed for the regular
implementation of this Act shall be included in subsequent General
Appropriations Act following its enactment into law."
SECTION 3. All laws, presidential decrees, executive orders and rules and
regulations or part thereof, contrary to, or inconsistent with the provisions
of this Act, are hereby repealed or modified accordingly.
SECTION 4. Should any provision of this Act be found unconstitutional by
a court of law, such provision shall be severed from the remainder of this
Act, and such action shall not affect the enforceability of the remaining
provisions of this Act.
SECTION 5. This Act shall take effect fifteen (15) days after its complete
publication in any two (2) national newspapers of general circulation.
_______________
Republic Act No. 9994
AN ACT GRANTING ADDITIONAL BENEFITS AND PRIVILEGES TO
SENIOR CITIZENS, FURTHER AMENDING REPUBLIC ACT NO. 7432,
AS AMENDED, OTHERWISE KNOWN AS "AN ACT TO MAXIMIZE THE
CONTRIBUTION OF SENIOR CITIZENS TO NATION BUILDING, GRANT
BENEFITS AND SPECIAL PRIVILEGES AND FOR OTHER PURPOSES"
Be it enacted by the Senate and House of Representatives of the
Philippines in Congress assembled:
Section 1. Title. - This Act Shall be known as the "Expanded Senior
Citizens Act of 2010."
Section 2. Section 1 of Republic Act No. 7432, as amended by Republic
Act No. 9257, otherwise known as the "Expanded Senior Citizens Act of
2003", is hereby further amended to read as follows:
"SECTION 1. Declaration of Policies and Objectives. - As provided in the
Constitution of the Republic of the Philippines, it is the declared policy of
the State to promote a just and dynamic social order that will ensure the
prosperity and independence of the nation and free the people from
poverty through policies that provide adequate social services, promote full
employment, a rising standard of living and an improved quality of life. In
the Declaration of Principles and State Policies in Article II, Sections 10 and
11, it is further declared that the State shall provide social justice in all
phases of national development and that the State values the dignity of
every human person and guarantees full respect for human rights.
"Article XIII, Section 11 of the Constitution provides that the Sate shall
adopt an integrated and comprehensive approach to health development
which shall endeavor to make 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, sick, elderly, disabled, women
and children. Article XV, Section 4 of the Constitution Further declares that
it is the duty of the family to take care of its elderly members while the
State may design programs of social security for them.
"Consistent with these constitutional principles, this Act shall serve the
following objectives:
"(a) To recognize the rights of senior citizens to take their proper
place in society and make it a concern of the family, community,
and government;
"(b) To give full support to the improvement of the total well-being
of the elderly and their full participation in society, considering that
senior citizens are integral part of Philippine society;
"(c) To motivate and encourage the senior citizens to contribute to
nation building;
"(d) To encourage their families and the communities they live with
to reaffirm the valued Filipino tradition of caring for the senior
citizens;
"(e) To provide a comprehensive health care and rehabilitation
system for disabled senior citizens to foster their capacity to attain
a more meaningful and productive ageing; and
"(f) To recognize the important role of the private sector in the
improvement of the welfare of senior citizens and to actively seek
their partnership.
"In accordance with these objectives, this Act shall:
"(1) establish mechanisms whereby the contributions of the senior
citizens are maximized;
"(2) adopt measures whereby our senior citizens are assisted and
appreciated by the community as a whole;
"(3) establish a program beneficial to the senior citizens, their
families and the rest of the community they serve: and
"(4) establish community-based health and rehabilitation programs
for senior citizens in every political unit of society."
Section 3. Section 2 of Republic Act No. 7432, as amended by Republic
Act No. 9257, otherwise known as the Expanded Senior Citizens Act of
2003", is hereby further amended to read as follows:
SEC. 2. Definition of terms. - For purposes of this Act, these terms are
defined as follows:
"(a) Senior citizen or elderly refers to any resident citizen of the
Philippines at least sixty (60) years old;
"(b) Geriatrics refer to the branch of medical science devoted to
the study of the biological and physical changes and the diseases
of old age;
"(c) Lodging establishment refers to a building, edifice, structure,
apartment or house including tourist inn, apartelle, motorist hotel,
and pension house engaged in catering, leasing or providing
facilities to transients, tourists or travelers;
"(d) Medical 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 treatment of an illness or injury;
"(e) Dental services to oral examination, cleaning, permanent and
temporary filling, extractions and gum treatments, restoration,
replacement or repositioning of teeth, or alteration of the alveolar
or periodontium process of the maxilla and the mandible that are
necessary for the diagnosis or treatment of an illness or injury;
"(f) Nearest surviving relative refers to the legal spouse who
survives the deceased senior citizen: Provided, That where no
spouse survives the decedent, this shall be limited to relatives in
the following order of degree of kinship: children, parents, siblings,
grandparents, grandchildren, uncles and aunts;
"(g) Home health care service refers to health or supportive care
provided to the senior citizen patient at home by licensed health
care professionals to include, but not limited to, physicians, nurses,
midwives, physical therapist and caregivers; and
"(h) Indigent senior citizen, refers to any elderly who is frail, sickly
or with disability, and without pension or permanent source of
income, compensation or financial assistance from his/her relatives
to support his/her basic needs, as determined by the Department
of Social Welfare and development (DSWD) in consultation with the
National Coordinating and Monitoring Board."
Section 4 Section 4 of Republic Act No. 7432, as amended by Republic Act
No. 9257, otherwise known as the "Expanded Senior Citizens Act of 2003",
is hereby further amended to read as follows:
"SEC. 4. Privileges for the Senior Citizens. -
The senior citizens shall be entitled to the following:
"(a) the grant of twenty percent (20%) discount and exemption from the
value -added tax (VAT), if applicable, on the sale of the following goods and
services from all establishments, for the exclusive use and enjoyment or
availment of the senior citizen
"(1) on the purchase of medicines, including the purchase of
influenza and pnuemococcal vaccines, and such other essential
medical supplies, accessories and equipment to be determined by
the Department of Health (DOH).
"The DOH shall establish guidelines and mechanism of compulsory
rebates in the sharing of burden of discounts among retailers,
manufacturers and distributors, taking into consideration their
respective margins;
"(2) on the professional fees of attending physician/s in all private
hospitals, medical facilities, outpatient clinics and home health
care services;
"(3) on the professional fees of licensed professional health
providing home health care services as endorsed by private
hospitals or employed through home health care employment
agencies;
"(4) on medical and dental services, diagnostic and laboratory fees
in all private hospitals, medical facilities, outpatient clinics, and
home health care services, in accordance with the rules and
regulations to be issued by the DOH, in coordination with the
Philippine Health Insurance Corporation (PhilHealth);
"(5) in actual fare for land transportation travel in public utility
buses (PUBs), public utility jeepneys (PUJs), taxis, Asian utility
vehicles (AUVs), shuttle services and public railways, including
Light Rail Transit (LRT), Mass Rail Transit (MRT), and Philippine
National Railways (PNR);
"(6) in actual transportation fare for domestic air transport services
and sea shipping vessels and the like, based on the actual fare and
advanced booking;
"(7) on the utilization of services in hotels and similar lodging
establishments, restaurants and recreation centers;
"(8) on admission fees charged by theaters, cinema houses and
concert halls, circuses, leisure and amusement; and
"(9) on funeral and burial services for the death of senior citizens;
"(b) exemption from the payment of individual income taxes of senior
citizens who are considered to be minimum wage earners in accordance
with Republic Act No. 9504;
"(c) the grant of a minimum of five percent (5%) discount relative to the
monthly utilization of water and electricity supplied by the public utilities:
Provided, That the individual meters for the foregoing utilities are
registered in the name of the senior citizen residing therein: Provided,
further, That the monthly consumption does not exceed one hundred
kilowatt hours (100 kWh) of electricity and thirty cubic meters (30 m3) of
water: Provided, furthermore, That the privilege is granted per household
regardless of the number of senior citizens residing therein;
"(d) exemption from training fees for socioeconomic programs;
"(e) free medical and dental services, diagnostic and laboratory fees such
as, but not limited to, x-rays, computerized tomography scans and blood
tests, in all government facilities, subject to the guidelines to be issued by
the DOH in coordination with the PhilHealth;
"(f) the DOH shall administer free vaccination against the influenza virus
and pneumococcal disease for indigent senior citizen patients;
"(g) educational assistance to senior citizens to pursue pot secondary,
tertiary, post tertiary, vocational and technical education, as well as short-
term 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.1avvphi1
"In the availment of the privileges mentioned above, the senior citizen, or
his/her duly authorized representative, may submit as proof of his/her
entitled thereto any of the following:
"(1) an identification card issued by the Office of the Senior Citizen
Affairs (OSCA) of the place where the senior citizen resides:
Provided, That the identification card issued by the particular OSCA
shall be honored nationwide;
"(2) the passport of the senior citizen concerned; and
"(3) other documents that establish that the senior citizen is a
citizen of the Republic and is at least sixty (60) years of age as
further provided in the implementing rules and regulations.
"In the purchase of goods and services which are on promotional discount,
the senior citizen can avail of the promotional discount or the discount
provided herein, whichever is higher.
"The establishment may claim the discounts granted under subsections (a)
and (c) of this section as tax deduction based on the cost of the goods sold
or services rendered: Provided, That the cost of the discount shall be
allowed as deduction from gross income for the same taxable year that the
discount is granted: Provided, further, That the total amount of the claimed
tax deduction net of VAT, if applicable, shall be included in their gross sales
receipts for tax purposes and shall be subject to proper documentation and
to the provisions of the National Internal Revenue Code (NICR), as
amended."
Section 5. Section 5 of the same Act, as amended, is hereby further
amended to read as follows:
"SEC. 5. Government Assistance. - The government shall provide the
following:
"(a) Employment
"Senior citizens who have the capacity and desire to work, or be re-
employed, shall be provided information and matching services to enable
them to be productive members of society. Terms of employment shall
conform with the provisions of the Labor Code, as amended, and other
laws, rules and regulations.
"Private entities that will employ senior citizens as employees, upon the
effectivity of this Act, shall be entitled to an additional deduction 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, as amended: Provided, however, That such employment
shall continue for a period of at least six (6) months: Provided, further, That
the annual income of the senior citizen does not exceed the latest poverty
threshold as determined by the National Statistical Coordination Board
(NSCB) of the National Economic and Development Authority (NEDA) for
that year.
"The Department of Labor and Employment (DOLE), in coordination with
other government agencies such as, but not limited to, the Technology and
Livelihood Resource Center (TLRC) and the Department of Trade and
Industry (DTI), shall assess, design and implement training programs that
will provide skills and welfare or livelihood support for senior citizens.
"(b) Education
"The Department of Education (DepED), the Technical Education and Skills
Development Authority (TESDA) and the Commission on Higher Education
(CHED), in consultation with nongovernmental organizations (NGOs) and
people's organizations (POs) for senior citizens, shall institute programs
that will ensure access to formal and nonformal education.
"(c) Health
"The DOH, in coordination with local government units (LGUs), NGOs and
POs for senior citizens, shall institute a national health program and shall
provide an integrated health service for senior citizens. It shall train
community-based health workers among senior citizens and health
personnel to specialize in the geriatric care and health problems of senior
citizens.
"The national health program for senior citizens shall, among others, be
harmonized with the National Prevention of Blindness Program of the DOH.
"Throughout the country, there shall be established a "senior citizens'
ward" in every government hospital. This geriatric ward shall be for the
exclusive use of senior citizens who are in need of hospital confinement by
reason of their health conditions. However, when urgency of public
necessity purposes so require, such geriatric ward may be used for
emergency purposes, after which, such "senior citizens' ward" shall be
reverted to its nature as geriatric ward.
"(d) Social Services
"At least fifty percent (50%) discount shall be granted on the consumption
of electricity, water, and telephone by the senior citizens center and
residential care/group homes that are government-run or non-stock, non-
profit domestic corporation organized and operated primarily for the
purpose of promoting the well-being of abandoned, neglected, unattached,
or homeless senior citizens, subject to the guidelines formulated by the
DSWD.
"(1) "self and social enhancement services" which provide senior
citizens opportunities for socializing, organizing, creative
expression, and self-improvement;
"(2) "after care and follow-up services" for citizens who are
discharged from the homes or institutions for the aged, especially
those who have problems of reintegration with family and
community, wherein both the senior citizens and their families are
provided with counseling;
"(3) "neighborhood support services" wherein the community or
family members provide caregiving services to their frail, sick, or
bedridden senior citizens; and
"(4) "substitute family care " in the form of residential care or
group homes for the abandoned, neglected, unattached or
homeless senior citizens and those incapable of self-care.
"(e) Housing
"The national government shall include in its national shelter program the
special housing needs of senior citizens, such as establishment of housing
units for the elderly.
"(f) Access to Public Transport
"The Department of Transportation and Communications (DOTC) shall
develop a program to assist senior citizens to fully gain access to public
transport facilities.
"(g) Incentive for Foster Care
"The government shall provide incentives to individuals or
nongovernmental institution caring for or establishing homes, residential
communities or retirement villages solely for, senior citizens, as 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
"Indigent senior citizens shall be entitled to a monthly stipend
amounting to Five hundred pesos (Php500.00) to augment the daily
subsistence and other medical needs of senior citizens, subject to a
review every two (2) years by Congress, in consultation with the
DSWD.
"(2) Mandatory PhilHealth Coverage
"All indigent senior citizens shall be covered by the national health
insurance program of PhilHealth. The LGUs where the indigent
senior citizens resides shall allocate the necessary funds to ensure
the enrollment of their indigent senior citizens in accordance with
the pertinent laws and regulations.
"(3) Social Safety Nets
"Social safety assistance intended to cushion the effects of economics
shocks, disasters and calamities shall be available for senior citizens. The
social safety assistance which shall include, but not limited to, food,
medicines, and financial assistance for domicile repair, shall be sourced
from the disaster/calamity funds of LGUs where the senior citizens reside,
subject to the guidelimes to be issued by the DSWD."
Section 6. Section 6 of the same Act, as amended, is heeby further
amended to read as follows:
SEC. 6. The Office for Senior Citizens Affairs (OSCA). - There shall be
established in all cities and municipalities an OSCA to be headed by a
senior citizen who shall be appointed by the mayor for a term of three (3)
years without reappointment but without prejudice to an extension if
exigency so requires. Said appointee shall be chosen from a list of three (3)
nominees as recommended by a general assembly of senior citizens
organizations in the city or municipality.
"The head of the OSCA shall be appointed to serve the interest of senior
citizens and shall not be removed or replaced except for reasons of death
permanent disability or ineffective performance of his duties to the
detriment of fellow senior citizens.
"The head of the OSCA shall be entitled to receive an honorarium of an
amount at least equivalent to Salary Grade 10 to be approved by the LGU
concerned.
"The head of the OSCA shall be assisted by the City Social Welfare and
Development officer or by the Municipal Social Welfare and Development
Officer, in coordination with the Social Welfare and Development Office.
"The Office of the Mayor shall exercise supervision over the OSCA relative
to their plans, activities and programs for senior citizens. The OSCA shall
work together and establish linkages with accredited NGOs Pos and the
barangays in their respective areas.
"The OSCA shall have the following functions:
"(a) To plan, implement and monitor yearly work programs in
pursuance of the objectives of this Act;
"(b) To draw up a list of available and required services which can
be provided by the senior citizens;
"(c) To maintain and regularly update on a quarterly basis the list of
senior citizens and to issue national individual identification cards,
free of charge, which shall be valid anywhere in the country;
"(d) To serve as a general information and liason center for senior
citizens;
"(e) To monitor compliance of the provisions of this Act particularly
the grant of special discounts and privileges to senior citizens;
"(f) To report to the mayor, any individual, establishments, business
entity, institutions or agency found violating any provision of this
Act; and
 "(g) To assist the senior citizens in filing complaints or charges
against any individual, establishments, business entity, institution,
or agency refusing to comply with the privileges under this Act
before the Department of Justice (DOJ), the Provincial Prosecutor's
Office, the regional or the municipal trial court, the municipal trial
court in cities, or the municipal circuit trial court."
Section 7. Section 10 of the same Act, as amended, is hereby further
amended to read as follows:
"SEC. 10. Penalties. - Any person who refuses to honor the senior citizen
card issued by this the government or violates any provision of this Act
shall suffer the following penalties:
"(a) For the first violation, imprisonment of not less than two (2)
years but not more than six (6) years and a fine of not less than
Fifty thousand pesos (Php50,000.00) but not exceeding One
hundred thousand pesos (Php100,000.00);
"(b) For any subsequent violation, imprisonment of not less than
two (2) years but not more than six (6) years and a fine of not less
than One Hundred thousand pesos (Php100,000.00) but not
exceeding Two hundred thousand pesos (Php200,000.00); and
"(c) Any person who abuses the privileges granted herein shall be
punished with imprisonment of not less than six (6) months and a
fine of not less than Fifty thousand pesos (Php50,000.00) but not
more than One hundred thousand pesos (Php100,000.00).
"If the offender is a corporation, partnership, organization or any similar
entity, the officials thereof directly involved such as the president, general
manager, managing partner, or such other officer charged with the
management of the business affairs shall be liable therefor.
"If the offender is an alien or a foreigner, he/she shall be deported
immediately after service of sentence.
"Upon filing of an appropriate complaint, and after due notice and hearing,
the proper authorities may also cause the cancellation or revocation of the
business permit, permit to operate, franchise and other similar privileges
granted to any person, establishment or business entity that fails to abide
by the provisions of this Act."
Section 8. Section 11 of the same Act, as amended, is hereby further
amended to read as follows:
"SEC. 11. Monitoring and Coordinating Mechanism. - A National
Coordinating and Monitoring Board shall be established which shall be
composed of the following:
"(a) Chairperson - the Secretary of the DSWD or an authorized
representative;
"(b) Vice Chairperson - the Secretary of the Department of the
Interior and Local Government (DILG) or an authorized
representative; and
"(c) Members:
"(1) the Secretary of the DOJ or an authorized
representative;
"(2) the Secretary of the DOH or an authorized
representative;
"(3) the Secretary of the DTI or an authorized
representative; and
(4) representatives from five (5) NGOs for senior citizens
which are duly accredited by the DSWD and have service
primarily for senior citizens. Representatives of NGOs shall
serve a period of tree (3) years.
"The Board may call on other government agencies, NGOs and Pos to serve
as resource persons as the need arises. Resource person have no right to
vote in the National Coordinating and Monitoring Board."
Section 9. Implementing Rules and Regulations. - Within sixty (60) days
from theeffectivity of this Act, the Secretary of the DSWD shall formulate
and adopt amendments to the existing rules and regulations implementing
Republic Act No. 7432, as amended by Republic Act No. 9257, to carry out
the objectives of this Act, in consultation with the Department of Finance,
the Department of Tourism, the Housing and Urban Development
Coordinating Council (HUDCC), the DOLE, the DOJ, the DILG, the DTI, the
DOH, the DOTC, the NEDA, the DepED, the TESDA, the CHED, and five (5)
NGOs or POs for the senior citizens duly accredited by the DSWD. The
guidelines pursuant to Section 4(a)(i) shall be established by the DOH
within sixty (60) days upon the effectivity of this Act.
Section 10. Appropriations. - The Necessary appropriations for the
operation and maintenance of the OSCA shall be appropriated and
approved by the LGUs concerned. For national government agencies, the
requirements to implement the provisions of this Act shall be included in
their respective budgets: Provided, That the funds to be used for the
national health program and for the vaccination of senior citizens in the
first year of the DOH and thereafter, as a line item under the under the
DOH budget in the subsequent General Appropriations Act (GAA): Provided,
further, That the monthly social pension for indigent senior citizens in the
first year of implementation shall be added to the regular appropriations of
the DSWD budget in the subsequent GAA.
Section 11. Repealing Clause. - All law, executive orders, rules and
regulations or any part hereof inconsistent herewith are deemed repealed
or modified accordingly.
Section 12. Separability Clause. - If any part or provision of this Act shall
be declared unconstitutional and invalid, such 18 declaration shall not
invalidate other parts thereof which shall remain in full force and effect.
Section 13. Effectivity. - This Act shall take effect fifteen (15) days its
complete publication n the Official Gazette or in at least two (2)
newspapers of general circulation, whichever comes earlier.
______________
REPUBLIC ACT NO. 10645
AN ACT PROVIDING FOR THE MANDATORY PHILHEALTH COVERAGE
FOR ALL SENIOR CITIZENS, AMENDING FOR THE PURPOSE
REPUBLIC ACT NO. 7432, AS AMENDED BY REPUBLIC ACT NO. 9994,
OTHERWISE KNOWN AS THE "EXPANDED SENIOR CITIZENS ACT OF
2010"
Be it enacted by the Senate and House of Representatives of the
Philippines in Congress assembled:
Section 1. Section 5, sub-paragraph h(2) of Republic Act No. 7432, as
amended, is hereby further amended to read as follows:
"SEC. 5. Government Assistance. The government shall provide the
following:
"x x x
"(h) Additional Government Assistance
"(1) xxx
"(2) Mandatory PhilHealth Coverage
"All senior citizens shall be covered by the national health insurance
program of PhilHealth. Funds necessary to ensure the enrollment of all
senior citizens not currently covered by any existing category shall be
sourced from the National Health Insurance Fund of PhilHealth from
proceeds of Republic Act No. 10351, in accordance with the pertinent laws
and regulations.
"(3) x x x."
Section 2. Repealing Clause. All laws, decrees, executive orders, rules
and regulations, or parts thereof which are inconsistent with this Act are
hereby repealed, amended or modified accordingly.1wphi1
Section 3. Effectivity. This Act shall take effect fifteen (15) days after its
publication in the Official Gazette or in at least two (2) newspapers of
general circulation.