Professional Documents
Culture Documents
Indigenous People, Senior Citizen and Person With Disabilities
Indigenous People, Senior Citizen and Person With Disabilities
Indigenous People, Senior Citizen and Person With Disabilities
Submitted by:
Jonathan Macaraeg
Sheenly Rose Alvez
Jellyn Delacruz
Annafel Ungab
Christine Ann Pacete
Jolliana Mae Dubos
CHAPTER I
General Provisions
SECTION 1. Short Title. — This Act shall be known as “The Indigenous Peoples’
Rights Act of 1997”.
SECTION 2. Declaration of State Policies. — The State shall recognize and
promote all the rights of Indigenous Cultural Communities/Indigenous Peoples
(ICCs/IPs) hereunder enumerated within the framework of the Constitution:
a) The State shall recognize and promote the rights of ICCs/IPs within the
framework of national unity and development;
b) The State shall protect the rights of ICCs/IPs to their ancestral domains to
ensure their economic, social and cultural wellbeing and shall recognize the applicability
of customary laws governing property rights or relations in determining the ownership
and extent of ancestral domain;
c) The State shall recognize, respect and protect the rights of ICCs/IPs to
preserve and develop their cultures, traditions and institutions. It shall consider these
rights in the formulation of national laws and policies;
d) The State shall guarantee that members of the ICCs/IPs regardless of sex,
shall equally enjoy the full measure of human rights and freedoms without distinction or
discrimination;
e) The State shall take measures, with the participation of the ICCs/IPs
concerned, to protect their rights and guarantee respect for their cultural integrity, and to
ensure that members of the ICCs/IPs benefit on an equal footing from the rights and
opportunities which national laws and regulations grant to other members of the
population; and
f) The State recognizes its obligations to respond to the strong expression of
the ICCs/IPs for cultural integrity by assuring maximum ICC/IP participation in the
direction of education, health, as well as other services of ICCs/IPs, in order to render
such services more responsive to the needs and desires of these communities.
Towards these ends, the State shall institute and establish the necessary mechanisms
to enforce and guarantee the realization of these rights, taking into consideration their
customs, traditions, values, beliefs, interests and institutions, and to adopt and
implement measures to protect their rights to their ancestral domains.
CHAPTER II
Definition of Terms
SECTION 3. Definition of Terms. — For purposes of this Act, the following terms
shall mean:
d) Certificate of Ancestral Lands Title — refers to a title formally recognizing the
rights of ICCs/IPs over their ancestral lands;
e) Communal Claims — refer to claims on land, resources and rights thereon,
belonging to the whole community within a defined territory;
f) Customary Laws — refer to a body of written and/or unwritten rules, usages,
customs and practices traditionally and continually recognized, accepted and observed
by respective ICCs/IPs;
g) Free and Prior Informed Consent — as used in this Act shall mean the
consensus of all members of the ICCs/IPs to be determined in accordance with their
respective customary laws and practices, free from any external manipulation,
interference and coercion, and obtained after fully disclosing the intent and scope of the
activity, in a language and process understandable to the community;
j) Individual Claims — refer to claims on land and rights thereon which have
been devolved to individuals, families and clans including, but not limited to, residential
lots, rice terraces or paddies and tree lots;
k) National Commission on Indigenous Peoples (NCIP) — refers to the office
created under this Act, which shall be under the Office of the President, and which shall
be the primary government agency responsible for the formulation and implementation
of policies, plans and programs to recognize, protect and promote the rights of
ICCs/IPs;
l) Native Title — refers to pre-conquest rights to lands and domains which, as
far back as memory reaches, have been held under a claim of private ownership by
ICCs/IPs, have never been public lands and are thus indisputably presumed to have
been held that way since before the Spanish Conquest;
p) Time Immemorial — refers to a period of time when as far back as memory
can go, certain ICCs/IPs are known to have occupied, possessed in the concept of
owner, and utilized a defined territory devolved to them, by operation of customary law
or inherited from their ancestors, in accordance with their customs and traditions.
CHAPTER III
a) Right of Ownership. — The right to claim ownership over lands, bodies of
water traditionally and actually occupied by ICCs/IPs, sacred places, traditional hunting
and fishing grounds, and all improvements made by them at any time within the
domains;
c) Right to Stay in the Territories. — The right to stay in the territory and not to
be removed therefrom. No ICCs/IPs will be relocated without their free and prior
informed consent, nor through any means other than eminent domain. Where relocation
is considered necessary as an exceptional measure, such relocation shall take place
only with the free and prior informed consent of the ICCs/IPs concerned and whenever
possible, they shall be guaranteed the right to return to their ancestral domains, as soon
as the grounds for relocation cease to exist. When such return is not possible, as
determined by agreement or through appropriate procedures, ICCs/IPs shall be
provided in all possible cases with lands of quality and legal status at least equal to that
of the land previously occupied by them, suitable to provide for their present needs and
future development. Persons thus relocated shall likewise be fully compensated for any
resulting loss or injury;
e) Right to Regulate Entry of Migrants. — Right to regulate the entry of migrant
settlers and organizations into the domains;
f) Right to Safe and Clean Air and Water. — For this purpose, the ICCs/IPs
shall have access to integrated systems for the management of their inland waters and
air space;
g) Right to Claim Parts of Reservations. — The right to claim parts of the
ancestral domains which have been reserved for various purposes, except those
reserved and intended for common public welfare and service; and
a) Right to transfer land/property. — Such right shall include the right to transfer
land or property rights to/among members of the same ICCs/IPs, subject to customary
laws and traditions of the community concerned.
c) Observe Laws. — To observe and comply with the provisions of this Act and
the rules and regulations for its effective implementation.
SECTION 12. Option to Secure Certificate of Title Under Commonwealth Act 141,
as amended, or the Land Registration Act 496. — Individual members of cultural
communities, with respect to their individually-owned ancestral lands who, by
themselves or through their predecessors-in-interest, have been in continuous
possession and occupation of the same in the concept of owner since time immemorial
or for a period of not less than thirty (30) years immediately preceding the approval of
this Act and uncontested by the members of the same ICCs/IPs shall have the option to
secure title to their ancestral lands under the provisions of Commonwealth Act 141, as
amended, or the Land Registration Act 496.
For this purpose, said individually-owned ancestral lands, which are agricultural in
character and actually used for agricultural, residential, pasture, and tree farming
purposes, including those with a slope of eighteen percent (18%) or more, are hereby
classified as alienable and disposable agricultural lands.
The option granted under this section shall be exercised within twenty (20) years from
the approval of this Act.
CHAPTER IV
SECTION 14. Support for Autonomous Regions. — The State shall continue to
strengthen and support the autonomous regions created under the Constitution as they
may require or need. The State shall likewise encourage other ICCs/IPs not included or
outside Muslim Mindanao and the Cordilleras to use the form and content of their ways
of life as may be compatible with the fundamental rights defined in the Constitution of
the Republic of the Philippines and other internationally recognized human rights.
SECTION 15. Justice System, Conflict Resolution Institutions, and Peace Building
Processes. — The ICCs/IPs shall have the right to use their own commonly accepted
justice systems, conflict resolution institutions, peace building processes or mechanisms
and other customary laws and practices within their respective communities and as may
be compatible with the national legal system and with internationally recognized human
rights.
SECTION 17. Right to Determine and Decide Priorities for Development. — The
ICCs/IPs shall have the right to determine and decide their own priorities for
development affecting their lives, beliefs, institutions, spiritual well-being, and the lands
they own, occupy or use. They shall participate in the formulation, implementation and
evaluation of policies, plans and programs for national, regional and local development
which may directly affect them.
SECTION 19. Role of Peoples Organizations. — The State shall recognize and
respect the role of independent ICCs/IPs organizations to enable the ICCs/IPs to pursue
and protect their legitimate and collective interests and aspirations through peaceful and
lawful means.
CHAPTER V
The State shall ensure that the fundamental human rights and freedoms as enshrined in
the Constitution and relevant international instruments are guaranteed also to
indigenous women. Towards this end, no provision in this Act shall be interpreted so as
to result in the diminution of rights and privileges already recognized and accorded to
women under existing laws of general application.
SECTION 22. Rights During Armed Conflict. — ICCs/IPs have the right to special
protection and security in periods of armed conflict. The State shall observe
international standards, in particular, the Fourth Geneva Convention of 1949, for the
protection of civilian populations in circumstances of emergency and armed conflict, and
shall not recruit members of the ICCs/IPs against their will into the armed forces, and in
particular, for use against other ICCs/IPs; nor recruit children of ICCs/IPs into the armed
forces under any circumstance; nor force indigenous individuals to abandon their lands,
territories and means of subsistence, or relocate them in special centers for military
purposes under any discriminatory condition.
SECTION 23. Freedom from Discrimination and Right to Equal Opportunity and
Treatment. — It shall be the right of the ICCs/IPs to be free from any form of
discrimination, with respect to recruitment and conditions of employment, such that they
may enjoy equal opportunities for admission to employment, medical and social
assistance, safety as well as other occupationally-related benefits, informed of their
rights under existing labor legislation and of means available to them for redress, not
subject to any coercive recruitment systems, including bonded labor and other forms of
debt servitude; and equal treatment in employment for men and women, including the
protection from sexual harassment.
Towards this end, the State shall, within the framework of national laws and regulations,
and in cooperation with the ICCs/IPs concerned, adopt special measures to ensure the
effective protection with regard to the recruitment and conditions of employment of
persons belonging to these communities, to the extent that they are not effectively
protected by laws applicable to workers in general.
ICCs/IPs shall have the right to association and freedom for all trade union activities and
the right to conclude collective bargaining agreements with employers’ organizations.
They shall likewise have the right not to be subject to working conditions hazardous to
their health, particularly through exposure to pesticides and other toxic substances.
a) To discriminate against any ICC/IP with respect to the terms and conditions
of employment on account of their descent. Equal remuneration shall be paid to ICC/IP
and non-ICC/IP for work of equal value; and
b) To deny any ICC/IP employee any right or benefit herein provided for or to
discharge them for the purpose of preventing them from enjoying any of the rights or
benefits provided under this Act.
SECTION 25. Basic Services. — The ICCs/IPs have the right to special measures
for the immediate, effective and continuing improvement of their economic and social
conditions, including in the areas of employment, vocational training and retraining,
housing, sanitation, health and social security. Particular attention shall be paid to the
rights and special needs of indigenous women, elderly, youth, children and differently-
abled persons. Accordingly, the State shall guarantee the right of ICCs/IPs to
government’s basic services which shall include, but not limited to, water and electrical
facilities, education, health, and infrastructure.
SECTION 26. Women. — ICC/IP women shall enjoy equal rights and opportunities
with men, as regards the social, economic, political and cultural spheres of life. The
participation of indigenous women in the decision-making process in all levels, as well
as in the development of society, shall be given due respect and recognition.
The State shall provide full access to education, maternal and child care, health and
nutrition, and housing services to indigenous women. Vocational, technical, professional
and other forms of training shall be provided to enable these women to fully participate
in all aspects of social life. As far as possible, the State shall ensure that indigenous
women have access to all services in their own languages.
SECTION 27. Children and Youth. — The State shall recognize the vital role of the
children and youth of ICCs/IPs in nation-building and shall promote and protect their
physical, moral, spiritual, intellectual and social well-being. Towards this end, the State
shall support all government programs intended for the development and rearing of the
children and youth of ICCs/IPs for civic efficiency and establish such mechanisms as
may be necessary for the protection of the rights of the indigenous children and youth.
SECTION 28. Integrated System of Education. — The State shall, through the
NCIP, provide a complete, adequate and integrated system of education, relevant to the
needs of the children and young people of ICCs/IPs.
CHAPTER VI
Cultural Integrity
SECTION 30. Educational Systems. — The State shall provide equal access to
various cultural opportunities to the ICCs/IPs through the educational system, public or
private cultural entities, scholarships, grants and other incentives without prejudice to
their right to establish and control their educational systems and institutions by providing
education in their own language, in a manner appropriate to their cultural methods of
teaching and learning. Indigenous children/youth shall have the right to all levels and
forms of education of the State.
SECTION 32. Community Intellectual Rights. — ICCs/IPs have the right to practice
and revitalize their own cultural traditions and customs. The State shall preserve,
protect and develop the past, present and future manifestations of their cultures as well
as the right to the restitution of cultural, intellectual, religious, and spiritual property
taken without their free and prior informed consent or in violation of their laws, traditions
and customs.
a) Explore, excavate or make diggings on archeological sites of the ICCs/IPs for
the purpose of obtaining materials of cultural values without the free and prior informed
consent of the community concerned; and
b) Deface, remove or otherwise destroy artifacts which are of great importance
to the ICCs/IPs for the preservation of their cultural heritage.
CHAPTER VII
SECTION 39. Mandate. — The NCIP shall protect and promote the interest and
well-being of the ICCs/IPs with due regard to their beliefs, customs, traditions and
institutions.
SECTION 42. Removal from Office. — Any member of the NCIP may be removed
from office by the President, on his own initiative or upon recommendation by any
indigenous community, before the expiration of his term for cause and after complying
with due process requirement of law.
SECTION 44. Powers and Functions. — To accomplish its mandate, the NCIP
shall have the following powers, jurisdiction and function:
a) To serve as the primary government agency through which ICCs/IPs can
seek government assistance and as the medium, through which such assistance may
be extended;
b) To review and assess the conditions of ICCs/IPs including existing laws and
policies pertinent thereto and to propose relevant laws and policies to address their role
in national development;
c) To formulate and implement policies, plans, programs and projects for the
economic, social and cultural development of the ICCs/IPs and to monitor the
implementation thereof;
d) To request and engage the services and support of experts from other
agencies of government or employ private experts and consultants as may be required
in the pursuit of its objectives;
g) To negotiate for funds and to accept grants, donations, gifts and/or properties
in whatever form and from whatever source, local and international, subject to the
approval of the President of the Philippines, for the benefit of ICCs/IPs and administer
the same in accordance with the terms thereof; or in the absence of any condition, in
such manner consistent with the interest of ICCs/IPs as well as existing laws;
j) To advise the President of the Philippines on all matters relating to the
ICCs/IPs and to submit within sixty (60) days after the close of each calendar year, a
report of its operations and achievements;
k) To submit to Congress appropriate legislative proposals intended to carry out
the policies under this Act;
l) To prepare and submit the appropriate budget to the Office of the President;
n) To decide all appeals from the decisions and acts of all the various offices
within the Commission;
o) To promulgate the necessary rules and regulations for the implementation of
this Act;
p) To exercise such other powers and functions as may be directed by the
President of the Republic of the Philippines; and
SECTION 46. Offices within the NCIP. — The NCIP shall have the following offices
which shall be responsible for the implementation of the policies hereinafter provided:
b) Office on Policy, Planning and Research — The Office on Policy, Planning
and Research shall be responsible for the formulation of appropriate policies and
programs for ICCs/IPs such as, but not limited to, the development of a Five-Year
Master Plan for the ICCs/IPs. Such plan shall undergo a process such that every five
years, the Commission shall endeavor to assess the plan and make ramifications in
accordance with the changing situations. The Office shall also undertake the
documentation of customary law and shall establish and maintain a Research Center
that would serve as a depository of ethnographic information for monitoring, evaluation
and policy formulation. It shall assist the legislative branch of the national government in
the formulation of appropriate legislation benefiting ICCs/IPs;
c) Office of Education, Culture and Health — The Office on Culture, Education
and Health shall be responsible for the effective implementation of the education,
cultural and related rights as provided in this Act. It shall assist, promote and support
community schools, both formal and non-formal, for the benefit of the local indigenous
community, especially in areas where existing educational facilities are not accessible to
members of the indigenous group. It shall administer all scholarship programs and other
educational rights intended for ICC/IP beneficiaries in coordination with the Department
of Education, Culture and Sports and the Commission on Higher Education. It shall
undertake, within the limits of available appropriation, a special program which includes
language and vocational training, public health and family assistance program and
related subjects.
It shall also identify ICCs/IPs with potential training in the health profession and
encourage and assist them to enroll in schools of medicine, nursing, physical therapy
and other allied courses pertaining to the health profession.
Towards this end, the NCIP shall deploy a representative in each of the said offices who
shall personally perform the foregoing task and who shall receive complaints from the
ICCs/IPs and compel action from appropriate agency. It shall also monitor the activities
of the National Museum and other similar government agencies generally intended to
manage and preserve historical and archeological artifacts of the ICCs/IPs and shall be
responsible for the implementation of such other functions as the NCIP may deem
appropriate and necessary;
f) Administrative Office — The Administrative Office shall provide the NCIP with
economical, efficient and effective services pertaining to personnel, finance, records,
equipment, security, supplies and related services. It shall also administer the Ancestral
Domains Fund; and
g) Legal Affairs Office — There shall be a Legal Affairs Office which shall
advice the NCIP on all legal matters concerning ICCs/IPs and which shall be
responsible for providing ICCs/IPs with legal assistance in litigation involving community
interest. It shall conduct preliminary investigation on the basis of complaints filed by the
ICCs/IPs against a natural or juridical person believed to have violated ICCs/IPs rights.
On the basis of its findings, it shall initiate the filing of appropriate legal or administrative
action to the NCIP.
SECTION 47. Other Offices. — The NCIP shall have the power to create additional
offices as it may deem necessary subject to existing rules and regulations.
SECTION 48. Regional and Field Offices. — Existing regional and field offices
shall remain to function under the strengthened organizational structure of the NCIP.
Other field offices shall be created wherever appropriate and the staffing pattern thereof
shall be determined by the NCIP: Provided, That in provinces where there are ICCs/IPs
but without field offices, the NCIP shall establish field offices in said provinces.
SECTION 49. Office of the Executive Director. — The NCIP shall create the Office
of the Executive Director which shall serve as its secretariat. The Office shall be headed
by an Executive Director who shall be appointed by the President of the Republic of the
Philippines upon recommendation of the NCIP on a permanent basis. The staffing
pattern of the office shall be determined by the NCIP subject to the existing rules and
regulations.
CHAPTER VIII
a) Ancestral Domains Delineated Prior to this Act. — The provisions hereunder
shall not apply to ancestral domains/lands already delineated according to DENR
Administrative Order No. 2, series of 1993, nor to ancestral lands and domains
delineated under any other community/ancestral domain program prior to the enactment
of this law. ICCs/IPs whose ancestral lands/domains were officially delineated prior to
the enactment of this law shall have the right to apply for the issuance of a Certificate of
Ancestral Domain Title (CADT) over the area without going through the process outlined
hereunder;
d) Proof Required. — Proof of Ancestral Domain Claims shall include the
testimony of elders or community under oath, and other documents directly or indirectly
attesting to the possession or occupation of the area since time immemorial by such
ICCs/IPs in the concept of owners which shall be any one (1) of the following authentic
documents:
3) Pictures showing long term occupation such as those of old improvements,
burial grounds, sacred places and old villages;
8) Pictures and descriptive histories of traditional communal forests and hunting
grounds;
10) Write-ups of names and places derived from the native dialect of the
community.
e) Preparation of Maps. — On the basis of such investigation and the findings
of fact based thereon, the Ancestral Domains Office of the NCIP shall prepare a
perimeter map, complete with technical descriptions, and a description of the natural
features and landmarks embraced therein;
h) Endorsement to NCIP. — Within fifteen (15) days from publication, and of the
inspection process, the Ancestral Domains Office shall prepare a report to the NCIP
endorsing a favorable action upon a claim that is deemed to have sufficient proof.
However, if the proof is deemed insufficient, the Ancestral Domains Office shall require
the submission of additional evidence: Provided, That the Ancestral Domains Office
shall reject any claim that is deemed patently false or fraudulent after inspection and
verification: Provided, further, That in case of rejection, the Ancestral Domains Office
shall give the applicant due notice, copy furnished all concerned, containing the grounds
for denial. The denial shall be appealable to the NCIP: Provided, furthermore, That in
cases where there are conflicting claims among ICCs/IPs on the boundaries of
ancestral domain claims, the Ancestral Domains Office shall cause the contending
parties to meet and assist them in coming up with a preliminary resolution of the conflict,
without prejudice to its full adjudication according to the section below.
i) Turnover of Areas Within Ancestral Domains Managed by Other Government
Agencies. — The Chairperson of the NCIP shall certify that the area covered is an
ancestral domain. The secretaries of the Department of Agrarian Reform, Department of
Environment and Natural Resources, Department of the Interior and Local Government,
and Department of Justice, the Commissioner of the National Development Corporation,
and any other government agency claiming jurisdiction over the area shall be notified
thereof. Such notification shall terminate any legal basis for the jurisdiction previously
claimed;
b) Individual and indigenous corporate claimants of ancestral lands which are
not within ancestral domains, may have their claims officially established by filing
applications for the identification and delineation of their claims with the Ancestral
Domains Office. An individual or recognized head of a family or clan may file such
application in his behalf or in behalf of his family or clan, respectively;
c) Proofs of such claims shall accompany the application form which shall
include the testimony under oath of elders of the community and other documents
directly or indirectly attesting to the possession or occupation of the areas since time
immemorial by the individual or corporate claimants in the concept of owners which
shall be any of the authentic documents enumerated under Sec. 52 (d) of this Act,
including tax declarations and proofs of payment of taxes;
d) The Ancestral Domains Office may require from each ancestral claimant the
submission of such other documents, Sworn Statements and the like, which in its
opinion, may shed light on the veracity of the contents of the application/claim;
e) Upon receipt of the applications for delineation and recognition of ancestral
land claims, the Ancestral Domains Office shall cause the publication of the application
and a copy of each document submitted including a translation in the native language of
the ICCs/IPs concerned in a prominent place therein for at least fifteen (15) days. A
copy of the document shall also be posted at the local, provincial, and regional offices of
the NCIP and shall be published in a newspaper of general circulation once a week for
two (2) consecutive weeks to allow other claimants to file opposition thereto within
fifteen (15) days from the date of such publication: Provided, That in areas where no
such newspaper exists, broadcasting in a radio station will be a valid substitute:
Provided, further, That mere posting shall be deemed sufficient if both newspapers and
radio station are not available;
f) Fifteen (15) days after such publication, the Ancestral Domains Office shall
investigate and inspect each application, and if found to be meritorious, shall cause a
parcellary survey of the area being claimed. The Ancestral Domains Office shall reject
any claim that is deemed patently false or fraudulent after inspection and verification. In
case of rejection, the Ancestral Domains Office shall give the applicant due notice, copy
furnished all concerned, containing the grounds for denial. The denial shall be
appealable to the NCIP. In case of conflicting claims among individuals or indigenous
corporate claimants, the Ancestral Domains Office shall cause the contending parties to
meet and assist them in coming up with a preliminary resolution of the conflict, without
prejudice to its full adjudication according to Sec. 62 of this Act. In all proceedings for
the identification or delineation of the ancestral domains as herein provided, the Director
of Lands shall represent the interest of the Republic of the Philippines; and
g) The Ancestral Domains Office shall prepare and submit a report on each and
every application surveyed and delineated to the NCIP, which shall, in turn, evaluate the
report submitted. If the NCIP finds such claim meritorious, it shall issue a certificate of
ancestral land, declaring and certifying the claim of each individual or corporate (family
or clan) claimant over ancestral lands.
SECTION 54. Fraudulent Claims. — The Ancestral Domains Office may, upon
written request from the ICCs/IPs, review existing claims which have been fraudulently
acquired by any person or community. Any claim found to be fraudulently acquired by,
and issued to, any person or community may be cancelled by the NCIP after due notice
and hearing of all parties concerned.
SECTION 55. Communal Rights. — Subject to Section 56 hereof, areas within the
ancestral domains, whether delineated or not, shall be presumed to be communally
held: Provided, That communal rights under this Act shall not be construed as co-
ownership as provided in Republic Act No. 386, otherwise known as the New Civil
Code.
SECTION 56. Existing Property Rights Regimes. — Property rights within the
ancestral domains already existing and/or vested upon effectivity of this Act, shall be
recognized and respected.
SECTION 57. Natural Resources within Ancestral Domains. — The ICCs/IPs shall
have priority rights in the harvesting, extraction, development or exploitation of any
natural resources within the ancestral domains. A non-member of the ICCs/IPs
concerned may be allowed to take part in the development and utilization of the natural
resources for a period of not exceeding twenty-five (25) years renewable for not more
than twenty-five (25) years: Provided, That a formal and written agreement is entered
into with the ICCs/IPs concerned or that the community, pursuant to its own decision
making process, has agreed to allow such operation: Provided, finally, That the NCIP
may exercise visitorial powers and take appropriate action to safeguard the rights of the
ICCs/IPs under the same contract.
SECTION 58. Environmental Considerations. — Ancestral domains or portions
thereof, which are found to be necessary for critical watersheds, mangroves, wildlife
sanctuaries, wilderness, protected areas, forest cover, or reforestation as determined by
appropriate agencies with the full participation of the ICCs/IPs concerned shall be
maintained, managed and developed for such purposes. The ICCs/IPs concerned shall
be given the responsibility to maintain, develop, protect and conserve such areas with
the full and effective assistance of government agencies. Should the ICCs/IPs decide to
transfer the responsibility over the areas, said decision must be made in writing. The
consent of the ICCs/IPs should be arrived at in accordance with its customary laws
without prejudice to the basic requirements of existing laws on free and prior informed
consent: Provided, That the transfer shall be temporary and will ultimately revert to the
ICCs/IPs in accordance with a program for technology transfer: Provided, further, That
no ICCs/IPs shall be displaced or relocated for the purpose enumerated under this
section without the written consent of the specific persons authorized to give consent.
SECTION 60. Exemption from Taxes. — All lands certified to be ancestral domains
shall be exempt from real property taxes, special levies, and other forms of exaction
except such portion of the ancestral domains as are actually used for large-scale
agriculture, commercial forest plantation and residential purposes or upon titling by
private persons: Provided, That all exactions shall be used to facilitate the development
and improvement of the ancestral domains.
SECTION 63. Applicable Laws. — Customary laws, traditions and practices of the
ICCs/IPs of the land where the conflict arises shall be applied first with respect to
property rights, claims and ownerships, hereditary succession and settlement of land
disputes. Any doubt or ambiguity in the application and interpretation of laws shall be
resolved in favor of the ICCs/IPs.
SECTION 64. Remedial Measures. — Expropriation may be resorted to in the
resolution of conflicts of interest following the principle of the “common good”. The NCIP
shall take appropriate legal action for the cancellation of officially documented titles
which were acquired illegally: Provided, That such procedure shall ensure that the rights
of possessors in good faith shall be respected: Provided, further, That the action for
cancellation shall be initiated within two (2) years from the effectivity of this Act:
Provided, finally, That the action for conveyance shall be within a period of ten (10)
years in accordance with existing laws.
CHAPTER IX
SECTION 66. Jurisdiction of the NCIP. — The NCIP, through its regional offices,
shall have jurisdiction over all claims and disputes involving rights of ICCs/IPs:
Provided, however, That no such dispute shall be brought to the NCIP unless the
parties have exhausted all remedies provided under their customary laws. For this
purpose, a certification shall be issued by the Council of Elders/Leaders who
participated in the attempt to settle the dispute that the same has not been resolved,
which certification shall be a condition precedent to the filing of a petition with the NCIP.
SECTION 67. Appeals to the Court of Appeals. — Decisions of the NCIP shall be
appealable to the Court of Appeals by way of a petition for review.
a) To promulgate rules and regulations governing the hearing and disposition of
cases filed before it as well as those pertaining to its internal functions and such rules
and regulations as may be necessary to carry out the purposes of this Act;
c) To hold any person in contempt, directly or indirectly, and impose appropriate
penalties therefor; and
d) To enjoin any or all acts involving or arising from any case pending before it
which, if not restrained forthwith, may cause grave or irreparable damage to any of the
parties to the case or seriously affect social or economic activity.
CHAPTER X
SECTION 71. Ancestral Domains Fund. — There is hereby created a special fund,
to be known as the Ancestral Domains Fund, an initial amount of One hundred thirty
million pesos (P130, 000,000) to cover compensation for expropriated lands, delineation
and development of ancestral domains. An amount of Fifty million pesos (P50, 000,000)
shall be sourced from the gross income of the Philippine Charity Sweepstakes Office
(PCSO) from its lotto operation, Ten million pesos (P10, 000,000) from the gross
receipts of the travel tax of the preceding year, the fund of the Social Reform Council
intended for survey and delineation of ancestral lands/domains, and such other source
as the government may deem appropriate. Thereafter, such amount shall be included in
the annual General Appropriations Act. Foreign as well as local funds which are made
available for the ICCs/IPs through the government of the Philippines shall be coursed
through the NCIP. The NCIP may also solicit and receive donations, endowments and
grants in the form of contributions, and such endowments shall be exempted from
income or gift taxes and all other taxes, charges or fees imposed by the government or
any political subdivision or instrumentality thereof.
CHAPTER XI
Penalties
SECTION 72. Punishable Acts and Applicable Penalties. — Any person who
commits violation of any of the provisions of this Act, such as, but not limited to,
unauthorized and/or unlawful intrusion upon any ancestral lands or domains as stated in
Sec. 10, Chapter III, or shall commit any of the prohibited acts mentioned in Sections 21
and 24, Chapter V, Section 33, Chapter VI hereof, shall be punished in accordance with
the customary laws of the ICCs/IPs concerned: Provided, That no such penalty shall be
cruel, degrading or inhuman punishment: Provided, further, That neither shall the death
penalty or excessive fines be imposed. This provision shall be without prejudice to the
right of any ICCs/IPs to avail of the protection of existing laws. In which case, any
person who violates any provision of this Act shall, upon conviction, be punished by
imprisonment of not less than nine (9) months but not more than twelve (12) years or a
fine of not less than One hundred thousand pesos (P100, 000) nor more than Five
hundred thousand pesos (P500,000) or both such fine and imprisonment upon the
discretion of the court. In addition, he shall be obliged to pay to the ICCs/IPs concerned
whatever damage may have been suffered by the latter as a consequence of the
unlawful act.
SECTION 73. Persons Subject to Punishment. — If the offender is a juridical
person, all officers such as, but not limited to, its president, manager, or head of office
responsible for their unlawful act shall be criminally liable therefor, in addition to the
cancellation of certificates of their registration and/or license: Provided, That if the
offender is a public official, the penalty shall include perpetual disqualification to hold
public office.
CHAPTER XII
Merger of the Office for Northern Cultural Communities (ONCC) and the Office for
Southern Cultural Communities (OSCC)
SECTION 75. Transition Period. — The ONCC/OSCC shall have a period of six (6)
months from the effectivity of this Act within which to wind up its affairs and to conduct
audit of its finances.
CHAPTER XIII
Final Provisions
SECTION 78. Special Provision. — The City of Baguio shall remain to be governed
by its Charter and all lands proclaimed as part of its town site reservation shall remain
as such until otherwise reclassified by appropriate legislation: Provided, That prior land
rights and titles recognized and/or acquired through any judicial, administrative or other
processes before the effectivity of this Act shall remain valid: Provided, further, That this
provision shall not apply to any territory which becomes part of the City of Baguio after
the effectivity of this Act.
SECTION 80. Implementing Rules and Regulations. — Within sixty (60) days
immediately after appointment, the NCIP shall issue the necessary rules and
regulations, in consultation with the Committees on National Cultural Communities of
the House of Representatives and the Senate, for the effective implementation of this
Act.
SECTION 81. Saving Clause. — This Act will not in any manner adversely affect
the rights and benefits of the ICCs/IPs under other conventions, recommendations,
international treaties, national laws, awards, customs and agreements.
SECTION 82. Reparability Clause. — In case any provision of this Act or any
portion thereof is declared unconstitutional by a competent court, other provisions shall
not be affected thereby.
SECTION 83. Repealing Clause. — Presidential Decree No. 410, Executive Order
Nos. 122-B and 122-C, and all other laws, decrees, orders, rules and regulations or
parts thereof inconsistent with this Act are hereby repealed or modified accordingly.
SECTION 84. Effectivity. — This Act shall take effect fifteen (15) days upon its
publication in the Official Gazette or in any two (2) newspapers of general circulation.
Approved: October 29, 1997
REPUBLIC ACT No. 9994
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:
"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;
"(d) To encourage their families and the communities they live with to
reaffirm the valued Filipino tradition of caring for the senior citizens;
"(3) establish a program beneficial to the senior citizens, their families and
the rest of the community they serve: and
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:
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:
"(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).
"(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;
"(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;
"(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;
"(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:
"(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.
"(b) 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.
"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;
"(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.
"(1) realty tax holiday for the first five (5) years starting from the first year
of operation; and
"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.
"(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;
"(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:
"(b) Vice Chairperson - the Secretary of the Department of the Interior and
Local Government (DILG) or an authorized representative; and
"(c) Members:
(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 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.
IMPLEMENTING RULES AND REGULATIONS OF REPUBLIC ACT NO. 9994, ALSO
KNOWN AS THE "EXPANDED SENIOR CITIZENS ACT OF 2010," AN ACT
GRANTING ADDITIONAL BENEFITS AND PRIVILEGES TO SENIOR CITIZENS,
FURTHER AMENDING REPUBLIC ACT NO. 7432 OF 1992 AS AMENDED BY
REPUBLIC ACT NO. 9257 OF 2003
RULE I
TITLE, PURPOSE AND CONSTRUCTION
Article 1. Title. - These Rules shall be known and cited as the Implementing Rules and
Regulations of Republic Act No. 9994, otherwise known as the "Expanded Senior
Citizens Act of 2010."
a) 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 for all.
b) It is further declared that the State shall promote social justice in all phases of
national development and values the dignity of every human person and
guarantees full respect for human rights.
c) In all matters relating to the care, health, and benefits of the elderly, 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 people at affordable costs giving priority for the needs of the
underprivileged sick, elderly, disabled, women and children.
d) Further, it is declared that though the family has the duty to take care for its
elderly members, the State may also help through just programs of social
security.
Section 2. Consonant with these constitutional policies and RA 9994, these Rules shall
serve the following objectives:
a) To recognize the rights of senior citizens to take their proper place in society
and make them 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 as an integral part of Philippine society;
d) To encourage their families and the communities they live in to reaffirm and
apply the valued Filipino traditions of caring for the senior citizens;
f) To recognize the important role of the private and the non-government sector
in the improvement of the welfare of senior citizens and to actively seek their
partnership.
b) Adopt measures whereby our senior citizens are assisted and appreciated by
the community as a whole;
c) Establish programs beneficial to the senior citizens, their families and the rest
of the community that they serve; and
RULE III
DEFINITION OF TERMS
Article 5. Definition of Terms. - For purposes of these Rules, the terms are defined as
follows:
5.1 SENIOR CITEZEN OR ELDERLY - refers to any Filipino citizen who is a resident of
the Philippines, and who is sixty (60) years old or above. It may apply to senior citizens
with "dual citizenship" status provided they prove their Filipino citizenship and have at
least six (6) months residency in the Philippines.
5.2 BENEFACTOR - refers to any person whether related or not to the senior citizen
who provides care or who gives any form of assistance to him/her, and on whom the
senior citizen is dependent on for primary care and material support, as certified by the
City or Municipal Social Welfare and Development Officer (C/MSWDO).
b) The Philippine passport of the elderly person or senior citizen concerned; and
c) Other valid documents that establish the senior citizen or elderly person as a
citizen of the Republic and at least sixty (60) years of age, which shall include but
not be limited to the following government-issued identification documents
indicating an elderly's birthdate or age: driver's license, voters ID, SSS/GSIS ID,
PRC card, postal ID.
For purposes of the Act and its Rules, an ACCREDITED NGO refers to any private non-
stock non-profit organization, regional or national in scope, mainly providing services for
senior citizens, duly registered with the Securities and Exchange Commission (SEC),
Cooperative Development Authority (CDA), or any appropriate government regulatory
body and registered or licensed with, and with programs accredited by, the Department
of Social Welfare and Development (DSWD).
5.16 SENIOR CITIZENS CENTER - refers to the place established by Republic Act No.
7876 or the Senior Citizens Center 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 accredited by the DSWD. It can be any available structure, a
spacious room in a private or public building, a room attached to a community center, a
barangay hall or chapel.
5.19 FOSTER CARE - refer to a social work intervention which provides for a planned
substitute or alternative family care by a licensed foster family to a neglected,
abandoned, unattached and poor older person.
5.22 BASIC NECESSITIES - refer to rice, corn, bread, fresh, dried and canned fish and
other marine products, fresh pork, beef and poultry, meat, fresh eggs, fresh and
processed milk, fresh vegetables, root crops, coffee, sugar, cooking oil, salt, laundry
soap, detergents, and drugs classified as essential by the DOH and other commodities
as maybe classified by the Department of Trade and Industry (DTI) and the Department
of Agriculture (DA) according to Republic Act No. 7581 or the Price Act.
5.23 PRIME COMMODITIES - refer to fresh fruits, flour, dried, processed and canned
pork, beef and poultry, meat, dairy products not falling under basic necessities; noodles,
onions, garlic, and all drugs not classified as essential drugs by the DOH and other
commodities that may be classified by the DTI and the DA according to Republic Act
No. 7581 or The Price Act.
5.26 INDIGENT SENIOR CITIZEN - refers to any elderly who is frail, sickly, or with
disability, and without pension or regular source of income, compensation or financial
assistance from his/her relatives to support his/her basic needs, as determined by the
DSWD in consultation with the National Coordinating and Monitoring Board (NCMB).
RULE IV
PRIVILEGES FOR THE SENIOR CITIZENS
Article 7. Twenty Percent (20%) Discount and VAT Exemption - The senior citizens
shall be entitled to the grant of twenty percent (20%) discount and to an exemption from
the value-added tax (VAT), IF APPLICABLE, on the sale of the goods and services
covered by Section 1 to 6 of this Article, from all establishments for the exclusive use
and enjoyment or availment of senior citizens.
For this purpose, the Department of Finance (DOF) through the Bureau of Internal
Revenue (BIR) shall come up with the appropriate Revenue Regulations on the 20%
senior citizens discount and VAT exemption within thirty (30) days from effectivity of
these Rules that shall cover among others, new invoicing procedures, reportorial
requirements, and a system for claiming tax deductions.
The purchase under Sections 1 (a) and (b) from drug stores, hospital
pharmacies, medical and optical clinics and similar establishments including non-
traditional outlets dispensing medicines, shall be subject to guidelines that shall
be issued by the DOH within thirty (30) days from effectivity of these Rules, in
coordination with the Food and Drug Administration (FDA) and the Philippine
Health Insurance Corporation (PHILHEALTH). Said guidelines shall also indicate
what constitutes discounted essential medical supplies, accessories and
equipment as contemplated by Section 1 (b), and will be subjected to a regular
review as deemed necessary in keeping with the changes, demands and needs
of senior citizens.
The guidelines issued by the DOH, in consultation with the DOF and the BIR,
shall also establish mechanisms of compulsory rebates in the sharing of burden
of discounts among retailers, manufacturers and distributors, taking into
consideration their respective margins. When necessary, the DOF and the BIR
shall come up with the appropriate Revenue Regulations for this purpose.
The Department of Interior and Local Government (DILG) and Department of Tourism
(DOT) shall, within thirty (30) days from effectivity of these Rules, issue the necessary
circulars or directives to establishments for its implementation to ensure compliance
herewith.
(c) For Dine-in services under paragraphs (a) and (b) of Section 3, and Section 4,
paragraph 2 of Article 7, the privilege must be personally availed of by the senior
citizen as defined under these Rules, and no proxies or authorization in favor of
another person who is not a senior citizen will be honored.
(d) Consistent with the intent of the Act, the phrase "exclusive use and
enjoyment" of the senior citizen shall mean "for the senior citizen's personal
consumption" only. As such, the 20% senior citizen discount shall not apply to
"children's meals" which are primarily prepared and intentionally marketed for
children. Similarly, the 20% senior citizen discount shall not apply to "pre-
contracted" party packages or bulk orders.
(e) Food, drinks and other consumable items provided in Section 3 (a) and (b),
and Section 4, paragraph 2 of Article 7 purchased by the senior citizen shall be
processed separately as an independent transaction from his/her non-eligible
companions to ensure that it is for his/her exclusive consumption and to enable
computation of the 205 discount and the exemption from the Value Added Tax
(VAT), which only the senior citizen is entitled to.
(g) For Delivery Orders, the 20% discount shall likewise apply subject to certain
conditions; i.e. senior citizen ID card number must be given while making the
order over the telephone; the senior citizen ID card must also be presented upon
delivery to verify the identity of the senior citizen entitled to the 20% discount.
(h) For the above-mentioned transactions under paragraphs (f) and (g) of Section
3 of Article 7, the Most Expensive Meal Combination (MEMC) shall apply to food
purchases by senior citizens. The MEMC is an amount corresponding to the
combination of the most expensive and biggest single-serving meal with
beverage served in a quick service restaurant, is deemed flexible and is adjusted
accordingly by food establishments to estimate a single food purchase for an
individual senior citizen.
Non-profit, stock golf and country clubs which are not open to the general public, and
are private and for exclusive membership only as duly proven by their official Securities
and Exchange (SEC) registration papers, are not mandated to give the 20% senior
citizens discount. However, should restaurants and food establishments inside these
country clubs be independent concessionaires and food sold are not consumable items
under club membership dues, they must grant the 20% senior citizen discount.
Section 6. FUNERAL AND BURIAL SERVICES - The beneficiary or any person who
shall shoulder the funeral and burial expenses of the deceased senior citizen, shall
claim the discount under this Rule for the deceased senior citizen upon presentation of
the death certificate. Such expenses shall cover the purchase of casket or urn,
embalming, hospital morgue, transport of the body to intended burial site in the place of
origin, but shall exclude obituary publication and the cost of the memorial lot.
Article 8. CREDIT CARD PAYMENTS - The 20% discount and VAT exemption shall
also apply to purchases of goods and services by senior citizens paying through credit
cards.
Article 9. NO DOUBLE DISCOUNTS - In the purchase of goods and services which
are on promotional discount, the senior citizen can avail of the establishment's offered
discount or the 20% discount provided herein, whichever is higher and more favorable.
In cases where the senior citizen is also a person with disability (PWD) entitled to a 20%
discount under his/her valid PWD identification card (ID), the senior citizen shall use
either his/her OSCA-issued ID card or PWD ID card to avail of the 20% discount.
Article 10. TAX DEDUCTION - The establishment may claim the discounts provided
herein as tax deductions based on the cost of the goods sold or services rendered:
Provided. That the cost of the discount shall be allowed as deduction from the gross
income for the same taxable year that the discount is granted: Provides, 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 (NIRC), as
amended.
For this purpose, the Department of Finance (DOF) through the Bureau of Internal
Revenue (BIR) shall come up with the appropriate Revenue Regulations on the 20%
senior citizens discount and VAT exemption within thirty (30) days from effectivity of
these Rules.
Section 4. FREE VACCINATION FOR INDIGENT SENIOR CITIZENS - The DOH shall,
subject to technical and operational guidelines which it shall issue not later than thirty
(30) days from effectivity of these Rules, administer free vaccinations against the
influenza virus and pneumococcal disease for indigent senior citizen patients.
Neglected, abandoned, unattached or homeless senior citizens in government-run
residential homes, centers and facilities shall likewise be entitled to free vaccinations
under these Rules.
The DOH shall enjoin all government and private hospitals, as well as other health
facilities to post, publish or print out a schedule of health benefits and privileges i.e.,
laboratory and diagnostic test fees, which should be regularly updated. These postings
and publications shall be clearly identified in the guidelines.
Retirement benefits of retirees from both the government and the private sector shall be
regularly reviewed every year 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 based on National Economic
and Development Authority (NEDA) poverty threshold per region as determined by the
National Statistical Coordination Board (NSCB).
Section 1. Five (5%) Discount - The grant of a minimum of five percent (5%) discount
relative to the monthly utilization of water and electricity by households with senior
citizens; 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 (30m') of water: Provided, furthermore, that the privilege is granted
per household regardless of the number of senior citizens residing therein.
To avail of the discount under this Section, the senior citizen shall:
2. Submit requirements.
c. Proof of residence
Section 2. Fifty (50%) Discount - The grant of a 50% discount an all electricity, water,
telephone consumption for DSWD-accredited senior citizens centers and residential
care institutions or group homes that are government-run or organized and operated by
non-stock, non-profit domestic corporations, primarily for the purpose of promoting the
well-being of abandoned, neglected, unattached or homeless senior citizens.
Such senior citizens centers and residential care or group homes must have been in
operation for at least six (6) months and must have a separate meter for said
utilities/services.
Section 3. DSWD shall issue the necessary guidelines within (30) days from effectivity
of these Rules for the accredited senior citizens centers and residential/group homes
willing to avail of the utility discount.
RULE V
GOVERNMENT ASSISTANCE
Section 1. Senior citizens, who have the capacity and desire to work, or to be re-
employed, shall be provided by the DOLE, in coordination with other government
agencies including local government units, with information and matching services to
enable them to be productive members of society. Terms of employment shall conform
to the provisions of the Labor Code, as amended, Civil Service Laws and other laws,
rules and regulations.
Section 2. Private entities that shall employ senior citizens as employees upon
effectivity of the 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 (NIRC), as amended and the Revenue Regulations to be issued by the BIR and
approved by the DOF; Provided, however, That such employment shall continue for a
period of at least six (6) months; Provided, further, That the net annual income of the
senior citizen does not exceed the poverty level for that year as determined by NEDA
thru the NSCB.
Section 3. The DOLE, in coordination with other government agencies, such as, but not
limited to, the DOST-Technology Resource Center (DOST-TRC) and the DTI, shall
assess, design and implement training programs that will provide free of charge to
senior citizens the appropriate skills development, livelihood training programs, and
welfare or livelihood support.
d) In coordination with OSCA and the City or Municipal Social Welfare and
Development Officer, shall conduct assessment and profiling of senior citizens
who wanted to study; and
e) Conduct continuing research and development program for the necessary and
relevant education of the senior citizens.
Section 1. The DOH, in coordination with local government units (LGUs), NGOs and
POs for senior citizens, shall institute a national health program that shall incorporate
the National Prevention of Blindness Program, and shall also provide an integrated
health service for senior citizens.
c) Health promotion;
e) In coordination with the municipal health worker, designate one (1) barangay
health worker to attend to senior citizens' health needs;
f) The barangay, in coordination with local office health office shall designate one
day of every month specifically for medical attention of senior citizens;
Section 3. Provide technical assistance in coordination with DSWD, NGOs and other
concerned agencies to local government units in the establishment of community based
health rehabilitation programs.
The DSWD, in cooperation with the OSCA and the local government units, non-
governmental organizations and people'' organizations for senior citizens, shall develop
and implement programs and social services for senior citizens. Local government units
shall ensure that the developed programs and social services are provided. The
components of these programs are:
b) After care services for senior citizens who are discharged from the
homes/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;
d) Substitute family care in the form of residential care, group homes, or foster
homes for the abandoned, neglected, unattached or homeless senior citizens
and those incapable of self-care.
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.
Section 1. The Housing and Land Use Regulatory Board (HLURB) shall formulate
housing rules on how to develop subdivision suitable to the requirements of male and
female senior citizens. The Home Development Mutual Fund (HDMF) shall promote the
establishment of elderly residence and shall review its existing circulars particularly the
limitation of the age requirements of sixty-five (65) years old at the date of the loan
application and seventy (70) years old at loan maturity. It shall also consider the
concept of pension in lieu compensation.
Section 2. The housing program for the poor senior citizens which include the
establishment/donation of group/foster homes for the neglected, abused and
unattached or homeless senior citizens and those incapable of self-care including its
management, maintenance and operations shall be established in accordance with EO
105, approving and directing the implementation of the program, "Provision of
Group/Foster Home for Neglected, Abandoned, Abused, Unattached and Poor Older
Persons and Persons with Disabilities" promulgated on May 16, 2002.
The DOTC and its attached agencies and sectoral officers shall improve the
implementation or programs to assist senior citizens to fully gain access in the use of
public transport facilities. The minimum requirements and standards to make
transportation facilities and utilities for public use accessible to senior citizens shall be
developed to enhance the mobility of senior citizens. There shall be strict
implementation of courtesy space and seats for the exclusive use of senior citizens in all
transport system. As far as practicable, PUVs shall also strive to install safe lower
stepping boards.
The DILG through the local government units, in consultation with the DOF and the BIR
which shall provide the necessary guidelines, shall provide incentives to persons or
NGO institutions implementing foster care programs for senior citizens, as follows:
(a) reality tax holiday for the first five (5) years starting from the first year of
operation and/or implementation of foster care program; and
The DSWD, in consultation with the Department of Budget and Management (DBM), the
DILG, the NCMB, NGOs, and people's organizations shall formulate guidelines within
thirty (30) days from effectivity of these Rules for the development of criteria, selection
of, and establishment of database for indigent senior citizens focusing on targeting,
delivery, monitoring and evaluation, to facilitate implementation of this additional
government assistance.
Section 3. SOCIAL SAFETY NETS - Social safety assistance intended to cushion the
effects of economic 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 local government units where the senior citizens reside,
subject to the guidelines to be issued by the DSWD in coordination with DILG.
RULE VI
THE OFFICE FOR SENIOR CITIZENS AFFAIRS (OSCA)
Article 21. Office of Senior Citizens Affairs - There shall be established in all cities
and municipalities an Office for Senior Citizens Affairs (OSCA).
Section 1. OSCA Head - The senior citizen to be appointed by the City or Municipal
Mayor as OSCA Head should have the following qualifications:
a) A Filipino citizen and resident of the municipality or city for at least one (1)
year;
Section 2. Selection and Term of OSCA Head. - The OSCA Head shall be chosen from
a list of three (3) nominees as recommended by a general assembly of DSWD-
accredited or LGU-registered senior citizens organizations in the city or municipality.
He/she shall appointed by the mayor for a term of three (3) years without reappointment
but without prejudice to an extension not exceeding three (3) months, if exigency so
requires.
The OSCA Head 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, as stated in a
resolution issued by the general assembly. In case of death or permanent disability, the
remaining term shall be served by the new reappointed if he/she has not served one-
half of the full term.
Section 3. Remuneration for Services Rendered. - The head of the OSCA shall be
entitled to received an honorarium of an amount equivalent to at least Salary Grade 10
to be approved by the local government unit concerned.
For 3rd to 6th class local government units, their respective sanggunians may provide
for a reasonable and practicable remuneration for the OSCA Head.
Section 4. Functions of OSCA. - The office for Senior Citizens Affairs shall have the
following Functions:
a) In consultation with the City or Municipal Social Work and Development Officer
and duly registered senior citizen organizations, to plan, develop, implement,
consolidate, and monitor yearly work programs in pursuance of the objectives of
the Act and its Rules;
c) To maintain and regularly update on a quarterly basis the list of senior citizens
and to issue national uniform individual identification cards and purchase
booklets, free of charge, which shall be valid anywhere in the country;
d) To serve as a general information and liaison center the needs of the senior
citizens;
e) To monitor compliance of the provisions of the Act and its Rules particularly
the grant of special discounts and privileges to senior citizens;
j) To establish linkages and work together wit the accredited NGOs, people's
organizations, and the barangays in their respective areas.
Section 6. Assistance and Supervision of OSCA. - The OSCA Head shall be assisted
by the City of the Municipal Social Welfare and Development Officer (C/MSWDO). The
Office of the Mayor shall exercise supervision over the OSCA relative to their plans,
activities and programs for senior citizens.
RULE VII
PENALTIES AND OTHER SANCTIONS
Section 1. A senior Citizen or his /her representative or a person misusing the
privileges by:
Section 2. A medical practitioner giving prescription to other persons in the name of the
senior citizen or giving anomalous prescription.
a) refusing to grant the full 20% senior citizens discount and VAT exemption on
drug and medicine purchases paid via credit card,
c) posting notices and signages telling customers that availment of the 20%
discount is limited to cash purchases only,
d) "limiting" of discountable drug and medicine purchases to certain weekdays
only, such that senior citizens cannot avail of the 20% discount on other days,
and e) restricting the purchase time or period for senior citizen discounts after a
certain hour.
Article 23. Violations in Discounted Food Purchases - The following acts concerning
food purchases are considered violative of the provisions of the Act and its Rules:
b) Refusal to grant the 20% discount and VAT exemption on take -out/ take
home/ drive-thru orders it appearing that the purchase is for the exclusive use
and enjoyment of senior citizens;
Article 24. PENALTIES - Any person who refuses to honor the senior citizen card or
violates any provision of the Act and its Rules shall suffer the following penalties:
Section 1. For the first violation, a fine of not less than Fifty thousand pesos (Php
50,000.00) but not exceeding One hundred thousand pesos (Php 100,000.00) and
imprisonment for not less than two (2) years but not more than six (6) years; and
Section 2. For any subsequent violation, a fine of not less than One hundred thousand
pesos (Php 100,000.00) but not exceeding Two hundred thousand pesos (Php
200,000.00) and imprisonment for not less than two (2) years but not more than six (6)
years.
Section 3. Any person who abuses the privileges granted herein shall be punished with
a fine of not less than fifty thousand pesos (Php 50,000.00) but not more than One
hundred thousand pesos (Php 100,000.00) and imprisonment of not less than six (6)
months.
Section 5. 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.
Section 6. 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 the Act and
these Rules.
RULE VIII
MONITORING AND COORDINATING MECHANISM
Section 1. NCMB Composition. - The National Coordinating and Monitoring Board shall
be composed of the following:
The National Inter-Agency Coordinating and Monitoring Board may call on other
government agencies, NGOs and people's organizations to serve as resource persons
as the need arises. Resource persons have no voting rights at the Board.
Section 4. Functions. - The National Coordinating and Monitoring Board (NCMB) shall
have the following functions:
c) Develop and institute effective and innovative approaches and methods with
which to address emerging concerns of the senior citizens;
d) Coordinate the programs and projects of government agencies with
responsibilities under RA No. 9994 and these Rules;
g) Coordinate the conduct and evaluation of the plan of action, research and
documentation of good practices and disparities for policy and program
development;
Section 5. Coordinating and Monitoring Body at the Regional Level. - There shall be
established in all regions a Regional Coordinating and Monitoring Board (RCMB) with
similar membership and functions as the National Board. As far as practicable, similar
bodies shall be established in the local government units.
RULE IX
FINAL PROVISIONS
Section 1. The funds to be used for the national health program and for the vaccination
of indigent senior citizens in the first year of implementation shall be added to the
regular appropriations of the DOH and thereafter, as a line item under the DOH budget
in the subsequent General Appropriations Act (GAA) subject to availability of funds.
Section 2. The monthly social pension for indigent senior citizens in the first year of
implementation shall be added to the regular appropriations of the DSWD and thereafter
as a line item under the DSWD budget in the subsequent GAA subject to availability of
funds.
Section 3. The local government units concerned shall provide the necessary
appropriations for the operation and maintenance of the OSCA.
Article 27. Repealing Clause. - All laws, presidential decrees, executive orders and
rules and regulations or part thereof, contrary to, or inconsistent with the provisions of
these Rules, are hereby repealed or modified accordingly.
Article 29. Effectivity. - These Rules and Regulations shall take effect fifteen (15) days
after its complete publication in at least two (2) national newspapers of general
circulation, and submission to the Office of the National Administrative Register, Law
Center, University of the Philippines.
Signed June 18, 2010 at the Department of Social Welfare and Development, Batasan
Pambansa Complex, Constitution Hills, Quezon City.
REPUBLIC ACT. 7277
SECTION 1. Section 32 of Republic Act No. 7277, as amended, otherwise known as the
“Magna Carta for Persons with Disability”, is hereby further amended to read as follows:
“(a) At least twenty percent (20%) discount and exemption from the value-added tax
(VAT), if applicable, on the following sale of goods and services for the exclusive use
and enjoyment or availment of the PWD:
“(1) On the fees and charges relative to the utilization of all services in hotels and similar
lodging establishments; restaurants and recreation centers;
“(2) On admission fees charged by theaters, cinema houses, concert halls, circuses,
carnivals and other similar places of culture, leisure and amusement;
“(4) On medical and dental services including diagnostic and laboratory fees such as,
but not limited to, x-rays, computerized tomography scans and blood tests, and
professional fees of attending doctors in all government facilities, subject to the
guidelines to be issued by the Department of Health (DOH), in coordination with the
Philippine Health Insurance Corporation (PhilHealth);
“(5) On medical and dental services including diagnostic and laboratory fees, and
professional fees of attending doctors in all private hospitals and medical facilities, in
accordance with the rules and regulations to be issued by the DOH, in coordination with
the PhilHealth;
“(7) On actual fare for land transportation travel such as, but not limited to, public utility
buses or jeepneys (PUBs/PUJs), taxis, asian utility vehicles (AUVs), shuttle services
and public railways, including light Rail Transit (LRT), Metro Rail Transit (MRT) and
Philippine National Railways (PNR); and
“(8) On funeral and burial services for the death of the PWD: Provided, That the
beneficiary or any person who shall shoulder the funeral and burial expenses of the
deceased PWD shall claim the discount under this rule for the deceased PWD upon
presentation of the death certificate. Such expenses shall cover the purchase of casket
or urn, embalming, hospital morgue, transport of the body to intended burial site in the
place of origin, but shall exclude obituary publication and the cost of the memorial lot.
“(b) Educational assistance to PWD, for them to pursue primary, secondary, tertiary,
post tertiary, as well as vocational or technical education, in both public and private
schools, through the provision of scholarships, grants, financial aids, subsidies and
other incentives to qualified PWD, including support for books, learning materials, and
uniform allowance to the extent feasible: Provided, That PWD shall meet the minimum
admission requirements;
“(c) 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;
“(d) To the extent possible, the government may grant special discounts in special
programs for PWD 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
“(e) Provision of express lanes for PWD in all commercial and government
establishments; in the absence thereof, priority shall be given to them.
“The abovementioned privileges are available only to PWD who are Filipino citizens
upon submission of any of the following as proof of his/her entitlement thereto:
“(i) An identification card issued by the city or municipal mayor or the barangay captain
of the place where the PWD resides;
“(iii) Transportation discount fare Identification Card (ID) issued by the National Council
for the Welfare of Disabled Persons (NCWDP).
“The privileges may not be claimed if the PWD claims a higher discount as may be
granted by the commercial establishment and/or under other existing laws or in
combination with other discount program/s.
“The establishments may claim the discounts granted in subsection (a), paragraphs (1),
(2), (3), (5), (6), (7), and (8) as tax deductions based on the net cost of the goods sold
or services rendered: Provided, however, That the cost of the discount shall be allowed
as deduction from the 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 (NIRC), as amended.”
SEC. 2. Section 33 of Republic Act No. 7277, as amended, is hereby further amended
to read as follows:
“SEC. 33. Incentives. – Those caring for and living with a PWD shall be granted the
following incentives:
“(a) PWD, who are within the fourth civil degree of consanguinity or affinity to the
taxpayer, regardless of age, who are not gainfully employed and chiefly dependent
upon the taxpayer, shall be treated as dependents under Section 35(b) of the NIRC of
1997, as amended, and as such, individual taxpayers caring for them shall be accorded
the privileges granted by the Code insofar as having dependents under the same
section are concerned; and
“x x x.”
SEC. 3. Implementing Rules and Regulations, – The Department of Social Welfare and
Development (DSWD), in consultation with the Department of Health (DOH), the
Department of Finance (DOF), and the National Council on Disability Affairs (NCDA),
shall promulgate the necessary rules and regulations for the effective implementation of
the provisions of this Act: Provided, That the failure of the concerned agencies to
promulgate the said rules and regulations shall not prevent the implementation of this
Act upon its effectivity.
SEC. 5. Repealing Clause. – All laws, orders, decrees, rules and regulations, and other
parts thereof inconsistent with the provisions of this Act are hereby repealed, amended
or modified accordingly.
SEC. 6. Effectivity. – This Act shall take effect fifteen (15) days after its publication in
the Official Gazette or in two (2) newspapers of general circulation.
REPUBLIC ACT NO. 10070
"Section 40. Role of National Agencies and Local Government Units. - (a) Local
government units shall promote the establishment of organizations of persons
with disabilities (PWDs) in their respective territorial jurisdictions. National
agencies and local government units may enter into joint ventures with
organizations or associations of PWDs to explore livelihood opportunities and
other undertakings that shall enhance the health, physical fitness and the
economic and social well-being of PWDs.
"(b) Local government units shall organize and establish the following:
Section 2. References to the term "Disabled Persons" on the title and other sections of
the same Act are hereby amended to read as "Persons with Disabilities (PWDs)."
Section 3. Within three (3) years after the effectivity of this Act, appropriate agencies,
headed by the Department of Social Welfare and Development (DSWD), in consultation
with the NCDA and relevant NGOs and POs, shall review its implementation and
recommend to Congress the need to mandate the establishment of a PDAO in fourth
(4th), fifth (5th) and sixth (6th) class municipalities.
Section 4. In order to effectively carry out the objectives of Republic Act No. 7277, the
National Government, through the DSWD, shall ensure that the annual budget includes
provisions to fund programs and provide support for PWDs.
Local government units shall likewise ensure that the necessary fund from any available
local revenues is allocated for the implementation of this Act for the benefit of PWDs in
their jurisdictions.
Section 5. Repealing Clause. - All laws, presidential decrees, executive orders, and
rules and regulations inconsistent with the provisions of this Act are hereby repealed or
modified accordingly.
Section 7. Effectivity. - This Act shall take effect fifteen (15) days after its publication in
two (2) newspapers of general circulation or in the Official Gazette, whichever comes
first.
REFERENCES
https://www.officialgazette.gov.ph/1997/10/29/republic-act-no-8371/
https://www.ncda.gov.ph/disability-laws/republic-acts/republic-act-7277/
https://lawphil.net/statutes/repacts/ra2010/ra_9994_2010.html#:~:text=5.16%20SE
NIOR%20CITIZENS%20CENTER%20%2D%20refers,municipality%20accredited
%20by%20the%20DSWD.
https://www.ncda.gov.ph/disability-laws/republic-acts/republic-act-9442/
https://www.officialgazette.gov.ph/2016/03/23/republic-act-no-10754/