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

"(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.

Begun and held in Metro Manila, on Monday, the twenty-seventh day of July, two thousand nine. "In accordance with these objectives, this Act shall: 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; "(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 "(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

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

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 nonstock, 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 selfimprovement; "(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 Education (DepED), the Technical Education and Skills Development Authority (TESDA) and the Commission on Higher Education (CHED), in consultation with nongovernmental

"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. 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, nongovernment organizations and peoples organizations for senior citizens, shall develop and implement programs on social services for senior citizens, the components of which are: (1) "self and social enhancement services" which provide senior citizens opportunities for socializing, organizing, creative expression, and improvement of self;

(2)" after care and follow-up services" which provide senior citizen who are discharged from the home/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/family members provide care giving services to their frail, sick, or bedridden senior citizens; and (4) "substitute family care" in the form of residential care/group homes for the abandoned, neglected, unattached or homeless senior citizens and those incapable of self-care. The grant of at least fifty percent (50%) discount for the consumption of electricity, water and telephone by the senior citizens center and residential care/group homes that are non-stock, non-profit domestic corporation organized and 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. Further, the government shall provide the following assistance to those caring for and living with the senior citizens: (a)The senior citizen shall be treated as dependents provided for in the National Inter Revenue Code, as amended, and as such, individual taxpayers caring for them, be they relatives or not shall be accorded the privileges granted by the Code insofar as having dependents are concerned. (b)Individuals or non-government institutions establishing homes, residential communities or retirement villages solely for the senior citizens shall be accorded the following: (1) realty tax holiday for the first five (5) years starting from the first year of operation; (2) priority in the building and/or maintenance of the provincial or municipal roads leading to the aforesaid home, residential community or retirement village." "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 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.

(b) The employer shall institute measures to prevent the child's exploitation or discrimination taking into account the system and level of remuneration, and the duration and arrangement of working time; and (c) The employer shall formulate and implement, subject to the approval and supervision of competent authorities, a continuing program for training and skills acquisition of the requirements. In the above exceptional cases where any such child may be employed, the employer shall first secure, before engaging such child, a work permit from the Department of Labor and Employment which shall ensure observance of the child. cd i The Department of Labor and Employment shall promulgate rules and regulations necessary for the effective implementation of this Section." ec. 2. All laws, decrees, executive orders, rules and regulations or parts thereof contrary to, or inconsistent with this Act are hereby modified or repealed accordingly. Sec. 3. This Act shall take effect fifteen (15) days after its complete publication in the Official Gazette or in at least two (2) national newspapers or general circulation whichever comes earlier. Approved: November 9, 1993 DEPARTMENT ORDER NO. 18 REPUBLIC ACT NO. 7658 AN ACT PROHIBITING THE EMPLOYMENT OF CHILDREN BELOW 15 YEARS OF AGE IN PUBLIC AND PRIVATE UNDERTAKINGS, AMENDING FOR THIS PURPOSE SECTION 12, ARTICLE VIII OF R.A. 7610 Sec. 1. Section 12, Article VIII of R.A. No. 7610 otherwise known as the "Special Protection of Children Against Child Abuse, Exploitation and Discrimination Act" is hereby amended to read as follows: "Sec. 12. Employment of Children. - Children below fifteen (15) years of age shall not be employed except: 1) When a child works directly under the sole responsibility of his parents or legal guardian and where only members of the employer's family are employed: Provided, however, That his employment neither endangers his life, safety, health and morals, nor impairs his normal development; Provided, further, That the parent or legal guardian shall provide the said minor child with the prescribed primary and/or secondary education; or 2) Where a child's employment or participation in public entertainment or information through cinema, theater, radio or television is essential: Provided, The employment contract is concluded by the child's parents or legal guardian, with the express agreement of the child concerned, if possible, and the approval of the Department of Labor and Employment: and Provided, That the following requirements in all instances are strictly complied with: cd (a) The employer shall ensure the protection, health, safety, morals and normal development of the child; Rules and Regulations Implementing Republic Act No. 7658 By virtue of the provisions of Section 2 of Republic Act No. 7658, An Act Prohibiting the Employment of Children Below Fifteen (15) Years of Age in Public and Private Undertakings, amending Section 12, Article VIII of Republic Act No. 7610, the following Rules and Regulations governing the employment of children are hereby issued: ec. 1. General Prohibition. - Except as otherwise provided in this Rules, children below 15 years of age shall not be employed, permitted or suffered to work, in any public or private establishments in the Philippines. Sec. 2. Definition of terms. a. "Employer" - any parent, legal guardian or producer acting as employer who hires or engages the services of any child below 15 years of age. b. "Legal Guardian" - any person duly appointed by a court of competent authority to exercise care and custody of or parental authority over the person of such child/employee. c. "Producer" - any individual or group of individuals engaged in the production of movies, films, motion pictures, shows or advertisements, whether on cinema, theater, radio or television, wherein the services of such child/employee are hired. d. "Members of the family" - those persons having family relations referred to under Article 150 of the Family Code of the Philippines. It shall include the employer parent's or legal guardian's husband or wife, parents, children, other ascendants or descendants, brothers and sisters whether of full or half blood.

e.

"Department" - the Department of Labor and Employment.

2. the employer shall ensure the protection, health, safety, morals and normal development of the child; e. a medical certificate showing that the child is fit for employment;

Sec. 3. Exceptions and conditions. - The following shall be the only exceptions to the prohibition on the employment of children below 15 years of age and the conditions for availment of said exceptions: a. When the child works directly under the sole responsibility of his/her parents or legal guardian who employs members of his/her family only, under the following conditions: 1. 2. the employment does not endanger the child's life, safety, health and morals; the employment does not impair the child's normal development.

f. a certification of a continuing program for training and skills acquisition approved and supervised by any competent authority, nearest the place of work, which may be recognized vocational or training school, the regional or local office of the Department of Social Welfare and Development and the National Manpower and Youth Council; and g. a written contract of employment concluded by the child's parents or legal guardian with the employer in cases of employment or participation in public entertainment or information through cinema, theater, radio or television. Said contract shall bear the express agreement of the child concerned, if possible, and shall state the nature or full description of the job and the justification is essential. Sec. 5. Hours of Work. - Subject to consultations with the sectors concerned, the Department shall by appropriate regulations, issue standards governing the hours of work and time of day that children may be allowed to work. Sec. 6. Effect on other issuances. - The provisions of existing rules and administrative issuances not otherwise repealed, modified or inconsistent with this Order shall continue to have full force and effect. Sec. 7. Penalties. - Any person who shall violate any provision of Article 12 of RA 7658, shall suffer the penalty of a fine of not less than One Thousand Pesos (P1,000) but not more than Ten Thousand Pesos (P10,000) or imprisonment of not less than three (3) months but not more than three (3) years, or both at the discretion of the court: Provided, that in case of repeated violations of the provisions of this Article, the offender's license to operate shall be revoked. Sec. 8. Effectivity. - This Rules and Regulations shall take effect fifteen (15) days after its publications in a newspaper of general circulation. Signed this 12th day of May, 1994 in the City of Manila, Philippines.

3. the employer parent or legal guardian provides the child with the primary and/or secondary education prescribed by the Department of Education, Culture and Sports. b. Where the child's employment or participation in public entertainment or information through cinema, theater, radio or television is essential, provided that: 1. the employment does not involve advertisements or commercials promoting alcoholic beverages, intoxicating drinks, tobacco and its by-products or exhibiting violence; 2. there is a written contract approved by the Department of Labor and Employment; and 3. the condition prescribed in Section a above are met.

Sec. 5. Pre-employment requirements. - Before an employer engages a child for employment under the exceptions enumerated above, he/she met first secure a work permit from the Regional Office of the Department having jurisdiction over the workplace. The Regional Office shall require the employer to submit the following documents in support of the application for a work permit: a. two (2) pictures of the child, one full body and the other showing the child's face, both of which must be recently taken and recognizable; b. the child's Birth Certificate or in its absence, his/her Baptismal Certificate and a joint affidavit of his/her two nearest kin showing the year he/she was born and a duly authenticated proof of legal guardianship where the employer is a legal guardian; c. a certificate of enrollment issued by the school where he/she is currently or last enrolled or a statement from the parent or legal guardian that the child is attending school; d. a written undertaking that:

1. measures shall be instituted by the employer to prevent the child's exploitation and discrimination such as payment of minimum age, hours of work and other terms and conditions required by law; and

Philippines, under direct supervision of the Department of Social Welfare and Development, hereinafter referred toas the Department, in collaboration with the local government unit concerned. Sec. 5. Functions of the Centers. The centers are extensions of the fourteen (14) regionaloffices of the Department. They shall carry out the following functions:(a) Identify the needs, trainings, and opportunities of senior citizens in the cities andmunicipalities;chan robles virtual law library(b) Initiate, develop and implement productive activities and work schemes for senior citizens inorder to provide income or otherwise supplement their earnings in the local community;(c) Promote and maintain linkages with provincial government units and other instrumentalitiesof government and the city and municipal councils for the elderly and the Federation of Senior Citizens Association of the Philippines and other non-government organizations for the deliveryof health care services, facilities, professional advice services, volunteer training and communityself-help projects; and (d) To exercise such other functions which are necessary to carry out the purpose for which thecenters are established .Sec. 6. Center Workers. The Secretary of the Department of Social Welfare and Development(DSWD) may designate social workers from the Department as the workers of the centers:Provided, however, That the Secretary may appoint other personnel who possess the necessary professional qualifications to work efficiently with the elderly of the community.The Secretary may also call upon private volunteers who are responsible members of thecommunity to provide medical, educational and other services and facilities for the senior citizens. Sec. 7. Qualification/Disqualification. A senior citizen who suffers from a contagious disease,or who is mentally unfit or unsound or whose actuations are inimical to other senior citizens asdetermined by the DSWD on the basis of an appropriate certification by a qualified governmentor private volunteer physician, may be denied the benefits provided in the Center. However, thecenter shall refer the senior citizen concerned to the appropriate government agency for theneeded medical care or confinement. Sec. 8. Exemptions of the Center. The Center shall be exempted from the payment of customsduties, taxes and tariffs on the importation of equipment and supplies used actually, directly andexclusively by the Center pursuant to this Act, including those donated to the Center REPUBLIC ACT NO. 7876AN ACT ESTABLISHING A SENIOR CITIZENS CENTER IN ALL CITIES ANDMUNICIPALITIES OF THE PHILIPPINES, AND APPROPRIATING FUNDSTHEREFOR. SECTION 1. Title. This Act shall be known as the "Senior Citizens Center Act of thePhilippines. "Sec. 2. Declaration of Policy. It is the declared policy of the State to provide adequate socialservices and an improved quality of life for all. For this purpose, the State shall adopt anintegrated and comprehensive approach towards health development giving priority to elderlyamong others.chan robles virtual law library Sec. 3. Definition of Terms. (a) "Senior citizens," as used in this Act, shall refer to any personwho is at least sixty (60) years of age.(b) "Center," as used in this Act, refers to the place established by this Act with recreational,educational, health and social programs and facilities designed for the full enjoyment and benefitof the senior citizens in the city or municipality. Sec. 4. Establishment of Centers. There is hereby established a senior citizens center,hereinafter referred to as the Center, in every city and municipality of the .Sec. 9. Rules and Regulations. Withinsixty (60) days from the approval of this Act, theDSWD, in coordination with other government agencies concerned, shall issue the rules andregulations to effectively implement the provisions of this Act. Any violation of this section shallrender the concerned official(s) liable under Republic Act No. 6713, otherwise known as the"Code of Conduct and Ethical Standards for Public Officials and Employees" and other existingadministrative and/or criminal laws .Sec. 10. Coordination of Government Agencies. The DSWD, in coordination with theDepartment of Health and other government agencies and local government units, shall assist inthe effective implementation of this Act and provide the necessary support services .Sec. 11. Appropriations. The amount necessary to carry out the provisions of this Act shall beincluded in the General Appropriations Act of the year following its enactment into law andevery year thereafter.The sum necessary for the continuous operation of the centers shall be subsidized in part by theDSWD and in part by the local government units concerned

.Sec. 12. Repealing or Amending Clause. All laws, decrees, executive orders, and rules andregulations, which are not consistent with this Act, are hereby modified, amended or repealedaccordingly.chan robles virtual law library Sec. 13. This Act shall take effect fifteen (15) days after its publication in two (2) newspapers of general circulation