RIGHTS OF THE ELDERY (d) To exercise such other functions which are necessary to carry out the purpose
s which are necessary to carry out the purpose for which the
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. (ART. XV, SEC 4, CONST)
[REPUBLIC ACT NO. -7876-] AN ACT ESTABLISHING A SENIOR CITIZENS CENTER IN ALL
CITIES AND MUNICIPALITIES OF THE PHILIPPINES, AND APPROPRIATING FUNDS THERFOR
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 “Senior Citizens Center Act of the
Philippines.”
SEC. 2. Declaration of Policy. – It is the declared policy of the State to provide adequate
social services and an improved quality of life for all. For this purpose, the State shall adopt
an integrated and comprehensive approach towards health development giving priority to
elderly among others.
SEC. 3. Definition of Terms. – (a) “Senior citizens,” as used in this Act, shall refer to any person
who 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
benefit of 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 Philippines, under
direct supervision of the Department of Social Welfare and Development, hereinafter
referred to as the Department, in collaboration with the local government unit concerned.
SEC. 5. Functions of the Centers. – The centers are extensions of the fourteen (14) regional
offices of the Department. They shall carry out the following functions:
(a) Identify the needs, trainings, and opportunities of senior citizens in the cities and
municipalities;
(b) Initiate, develop and implement productive activities and work schemes for senior citizens in
order to provide income or otherwise supplement their earnings in the local community;
(c) Promote and maintain linkages with provincial government units and other instrumentalities
of 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 delivery
of health care services, facilities, professional advice services, volunteer training and
community self-help projects; and
centers 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 the
community 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 as determined by the DSWD on the basis of an appropriate certification by a
qualified government or private volunteer physician, may be denied the benefits provided in
the Center. However, the center shall refer the senior citizen concerned to the appropriate
government agency for the needed medical care or confinement.
SEC. 8. Exemptions of the Center. — The Center shall be exempted from the payment of customs
duties, taxes and tariffs on the importation of equipment and supplies used actually, directly and
exclusively by the Center pursuant to this Act, including those donated to the Center.
SEC. 9. Rules and Regulations. – Within sixty (60) days from the approval of this Act, the DSWD,
in coordination with other government agencies concerned, shall issue the rules and regulations
to effectively implement the provisions of this Act. Any violation of this section shall render 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 existing
administrative and/or criminal laws.
SEC. 10. Coordination of Government Agencies. – The DSWD, in coordination with the
Department of Health and other government agencies and local government units, shall assist in
the 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 be
included in the General Appropriations Act of the year following its enactment into law and
every year thereafter.
The sum necessary for the continuous operation of the centers shall be subsidized in part by the
DSWD and in part by the local government units concerned.
SEC. 12. Repealing or Amending Clause. – All laws, decrees, executive orders, and rules and
regulations, which are not consistent with this Act, are hereby modified, amended or repealed
accordingly.
SEC. 13. This Act shall take effect fifteen (15) days after its publication in two (2) newspapers of
general circulation.
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 (i) educational assistance to senior citizens to pursue post secondary, tertiary,
Senior Citizens Affairs (OSCA) may award or grant benefits or privileges to the post tertiary, as well as vocational or technical education in both public and
elderly, in addition to the other privileges provided for under this Act." private schools through provision of scholarship, grants, financial aid subsidies
and other incentives to qualified senior citizens, including support for books,
"SEC. 4. Privileges for the Senior Citizens. – The senior citizens shall be entitled to the
learning materials, and uniform allowance, to the extent feasible: Provided,
following:
That senior citizens shall meet minimum admission requirement;
(a) the grant of twenty percent (20%) discount from all establishments
(j) to the extent practicable and feasible, the continuance of the same
relative to the utilization of services in hotels and similar lodging
benefits and privileges given by the Government Service Insurance System
establishment, restaurants and recreation centers, and purchase of medicines
(GSIS), Social Security System (SSS) and PAG-IBIG, as the case may be, as
in all establishments for the exclusive use or enjoyment of senior citizens,
are enjoyed by those in actual service.
including funeral and burial services for the death of senior citizens;
(k) retirement benefits of retirees from both the government and private
(b) a minimum of twenty percent (20%) discount on admission fees charged
sector shall be regularly reviewed to ensure their continuing responsiveness
by theaters, cinema houses and concert halls, circuses, carnivals, and other
and sustainability, and to the extent practicable and feasible, shall be
similar places of culture, leisure and amusement for the exclusive use or
upgraded to be at par with the current scale enjoyed by those in actual
enjoyment of senior citizens;
service.
(c. exemption from the payment of individual income taxes: Provided, That
(l) to the extent possible, the government may grant special discounts in
their annual taxable income does not exceed the poverty level as
special programs for senior citizens on purchase of basic commodities, subject
determined by the National Economic and Development Authority (NEDA) for
to the guidelines to be issued for the purpose by the Department of Trade
that year;
and Industry (DTI) and the Department of Agriculture (DA); and
(d) exemption from training fees for socioeconomic programs;
(m) provision of express lanes for senior citizens in all commercial and
(e) free medical and dental service, diagnostic and laboratory fees such as, government establishments; in the absence thereof, priority shall be given to
but not limited to, x-rays, computerized tomography scans and blood tests, in them.
all government facilities, subject to the guidelines to be issued by the
In the availment of the privileges mentioned above, the senior citizen or elderly
Department of Health in coordination with the Philippine Health Insurance
person may submit as proof of his/her entitlement thereto any of the following:
Corporation (PHILHEALTH);
(a) an ID issued by the city or municipal mayor or of the barangay captain of
(f) the grant of twenty percent (20%) discount on medical and dental
the place where the senior citizen or the elderly resides;
services, and diagnostic and laboratory fees provided under Section 4 (e)
hereof, including professional fees of attending doctors in all private (b) the passport of the elderly person or senior citizen concerned; and
hospitals and medical facilities, in accordance with the rules and regulations
(c) other documents that establish that the senior citizen or elderly person is a
to be issued by the Department of Health, in coordination with the Philippine
citizen of the Republic and is at least sixty (60) years of age.
Health Insurance Corporation;
The establishment may claim the discounts granted under (a), (f), (g) and (h) as tax
(g) the grant of twenty percent (20%) discount in fare for domestic air and
deduction based on the net cost of the goods sold or services rendered: Provided That
sea travel for the exclusive use or enjoyment of senior citizens;
the cost of the discount shall be allowed as deduction from gross income for the same
(h) the grant of twenty percent (20%) discount in public railways, skyways taxable year that the discount is granted. Provided, further, That the total amount of
and bus fare for the exclusive use and enjoyment of senior citizens; 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:
(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.
 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.”
Sec. 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 State 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.”
Sec. 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.”
Sec. 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 “(a) Employment
regularly reviewed to ensure their continuing responsiveness and sustainability, and to the
“Senior citizens who have the capacity and desire to work, or be re-employed, shall be
extent practicable and feasible, shall be upgraded to be at par with the current scale
provided information and matching services to enable them to be productive members of
enjoyed by those in actual service;
society. Terms of employment shall conform with the provisions of the Labor Code, as
“(j) to the extent possible, the government may grant special discounts in special programs for amended, and other laws, rules and regulations.
senior citizens on purchase of basic commodities, subject to the guidelines to be issued for the
“Private entities that will employ senior citizens as employees, upon the effectivity of this Act,
purpose by the Department of Trade and Industry (DTI) and the Department of Agriculture
shall be entitled to an additional deduction from their gross income, equivalent to fifteen
(DA);
percent (15%) of the total amount paid as salaries and wages to senior citizens, subject to the
“(k) provision of express lanes for senior citizens in all commercial and government provision of Section 34 of the NIRC, as amended: Provided, however, That such employment
establishments; in the absence thereof, priority shall be given to them; and 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
“(l) death benefit assistance of a minimum of Two thousand pesos (Php2, 000.00) shall be
National Statistical Coordination Board (NSCB) of the National Economic and Development
given to the nearest surviving relative of a deceased senior citizen which amount shall be
Authority (NEDA) for that year.
subject to adjustments due to inflation in accordance with the guidelines to be issued by the
DSWD.cralaw “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
“In the availment of the privileges mentioned above, the senior citizen, or his/her duly
the Department of Trade and Industry (DTI), shall assess, design and implement training
authorized representative, may submit as proof of his/her entitled thereto any of the
programs that will provide skills and welfare or livelihood support for senior citizens.
following:
“(b) Education
“(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 “The Department of Education (DepED), the Technical Education and Skills Development
particular OSCA shall be honored nationwide; Authority (TESDA) and the Commission on Higher Education (CHED), in consultation with
nongovernmental organizations (NGOs) and people’s organizations (POs) for senior citizens,
“(2) the passport of the senior citizen concerned; and
shall institute programs that will ensure access to formal and nonformal education.
“(3) other documents that establish that the senior citizen is a citizen of the Republic and is at
“(c) Health
least sixty (60) years of age as further provided in the implementing rules and regulations.
“The DOH, in coordination with local government units (LGUs), NGOs and POs for senior
“In the purchase of goods and services which are on promotional discount, the senior citizen
citizens, shall institute a national health program and shall provide an integrated health service
can avail of the promotional discount or the discount provided herein, whichever is
for senior citizens. It shall train community-based health workers among senior citizens and
higher.cralaw
health personnel to specialize in the geriatric care and health problems of senior citizens.
“The establishment may claim the discounts granted under subsections (a) and (c) of this section
“The national health program for senior citizens shall, among others, be harmonized with the
as tax deduction based on the cost of the goods sold or services rendered: Provided, That the
National Prevention of Blindness Program of the DOH.
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 “Throughout the country, there shall be established a “senior citizens’ ward” in every
deduction net of VAT, if applicable, shall be included in their gross sales receipts for tax government hospital. This geriatric ward shall be for the exclusive use of senior citizens who
purposes and shall be subject to proper documentation and to the provisions of the National are in need of hospital confinement by reason of their health conditions. However, when
Internal Revenue Code (NICR), as amended.” 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
Sec. 5. Section 5 of the same Act, as amended, is hereby further amended to read as follows:
geriatric ward.
“SEC. 5. Government Assistance. – The government shall provide the following:
“(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.”
Sec. 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.”
Sec. 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.”
Sec. 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.”
Sec. 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.
Sec. 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 “(3) x x x.”
in their respective budgets: Provided, That the funds to be used for the national health
SEC. 2. Repealing Clause. – All laws, decrees, executive orders, rules and regulations, or parts
program and for the vaccination of senior citizens in the first year of the DOH and thereafter,
thereof which are inconsistent with this Act are hereby repealed, amended or modified
as a line item under the under the DOH budget in the subsequent General Appropriations Act
accordingly.
(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 SEC. 3. Effectivity. – This Act shall take effect fifteen (15) days after its publication in
the subsequent GAA. the Official Gazette or in at least two (2) newspapers of general circulation.
Sec. 11. Repealing Clause. – All law, executive orders, rules and regulations or any part hereof Approved,
inconsistent herewith are deemed repealed or modified accordingly.
Sec. 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.
Sec. 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.