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:

Section 1 of RA 7432
• SECTION 1. Declaration of Policies and Objectives. - As provided in the Constitution of the Republic of the Philippines, it is the
declared policy of the State to promote a just and dynamic social order that will ensure the prosperity and independence of the
nation and free the people from poverty through policies that provide adequate social services, promote full employment, a
rising standard of living and an improved quality of life. In the Declaration of Principles and State Policies in Article II, Sections 10
and 11, it is further declared that the State shall provide social justice in all phases of national development and that the State
values the dignity of every human person and guarantees full respect for human rights.

Article XIII, Section 11 of Constitution

• 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.

Section 2 (cont.)
Consistent with these constitutional principles, this Act shall serve the following objectives:
(a) To recognize the rights of senior citizens to take their proper place in society and make it a concern of the family, community,
and government;
(b) To give full support to the improvement of the total well-being of the elderly and their full participation in society,
considering that senior citizens are integral part of Philippine society;
(c) To motivate and encourage the senior citizens to contribute to nation building;
(d) To encourage their families and the communities they live with to reaffirm the valued Filipino tradition of caring for the
senior citizens;
(e) To provide a comprehensive health care and rehabilitation system for disabled senior citizens to foster their capacity to
attain a more meaningful and productive ageing; and
(f) To recognize the important role of the private sector in the improvement of the welfare of senior citizens and to actively seek
their partnership.

In accordance with these objectives, this Act shall:

(1) establish mechanisms whereby the contributions of the senior citizens are maximized;
(2) adopt measures whereby our senior citizens are assisted and appreciated by the community as a whole;
(3) establish a program beneficial to the senior citizens, their families and the rest of the community they serve: and
(4) establish community-based health and rehabilitation programs for senior citizens in every political unit of society.

Section 3 – Definition of Terms

(a) Senior citizen or elderly refers to any resident citizen of the Philippines at least sixty (60) years old;
(b) Geriatrics refer to the branch of medical science devoted to the study of the biological and physical changes and the diseases
of old age;
(c) Lodging establishment refers to a building, edifice, structure, apartment or house including tourist inn, apartelle, motorist
hotel, and pension house engaged in catering, leasing or providing facilities to transients, tourists or travelers;
(d) Medical Services refer to hospital services, professional services of physicians and other health care professionals and
diagnostics and laboratory tests that the necessary for the diagnosis or treatment of an illness or injury;
(e) Dental services to oral examination, cleaning, permanent and temporary filling, extractions and gum treatments, restoration,
replacement or repositioning of teeth, or alteration of the alveolar or periodontium process of the maxilla and the mandible that
are necessary for the diagnosis or treatment of an illness or injury;
(f) Nearest surviving relative refers to the legal spouse who survives the deceased senior citizen: Provided, That where no spouse
survives the decedent, this shall be limited to relatives in the following order of degree of kinship: children, parents, siblings,
grandparents, grandchildren, uncles and aunts;
(g) Home health care service refers to health or supportive care provided to the senior citizen patient at home by licensed health
care professionals to include, but not limited to, physicians, nurses, midwives, physical therapist and caregivers; and
(h) Indigent senior citizen, refers to any elderly who is frail, sickly or with disability, and without pension or permanent source of
income, compensation or financial assistance from his/her relatives to support his/her basic needs, as determined by the
Department of Social Welfare and development (DSWD) in consultation with the National Coordinating and Monitoring Board.
Section 4- Privileges for the Senior Citizens
(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 ofinfluenza and pnuemococcal vaccines, and such other essential
medical supplies, accessories and equipment to be determined by the Department of Health (DOH). The DOH shall establish
guidelines and mechanism of compulsory rebates in the sharing of burden of discounts among retailers, manufacturers and
distributors, taking into consideration their respective margins;
(2) on the professional fees of attending physician/s in all private hospitals, medical facilities, outpatient clinics and home health
care services;
(3) on the professional fees of licensed professional health providing home health care services as endorsed by private hospitals
or employed through home health care employment agencies;
(4) on medical and dental services, diagnostic and laboratory fees in all private hospitals, medical facilities, outpatient clinics,
and home health care services, in accordance with the rules and regulations to be issued by the DOH, in coordination with the
Philippine Health Insurance Corporation (PhilHealth);
(5) in actual fare for land transportation travel in public utility buses (PUBs), public utility jeepneys (PUJs), taxis, Asian utility
vehicles (AUVs), shuttle services and public railways, including Light Rail Transit (LRT), Mass Rail Transit (MRT), and Philippine
National Railways (PNR);
(6) in actual transportation fare for domestic air transport services and sea shipping vessels and the like, based on the actual fare
and advanced booking;
(7) on the utilization of services in hotels and similar lodging establishments, restaurants and recreation centers;
(8) on admission fees charged by theaters, cinema houses and concert halls, circuses, leisure and amusement; and
(9) on funeral and burial services for the death of senior citizens

(b) exemption from the payment of individual income taxes of senior citizens who are considered to be minimum wage earners
in accordance with Republic Act No. 9504;
(c) the grant of a minimum of five percent (5%) discount relative to the monthly utilization of water and electricity supplied by
the public utilities: Provided, That the individual meters for the foregoing utilities are registered in the name of the senior citizen
residing therein: Provided, further, That the monthly consumption does not exceed one hundred kilowatt hours (100 kWh) of
electricity and thirty cubic meters (30 m3) of water: Provided, furthermore, That the privilege is granted per household
regardless of the number of senior citizens residing therein;
(d) exemption from training fees for socioeconomic programs;
(e) free medical and dental services, diagnostic and laboratory fees such as, but not limited to, x-rays, computerized tomography
scans and blood tests, in all government facilities, subject to the guidelines to be issued by the DOH in coordination with the
PhilHealth;
(f) the DOH shall administer free vaccination against the influenza virus and pneumococcal disease for indigent senior citizen
patients;
(g) educational assistance to senior citizens to pursue post 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.

 In the availment of the privileges mentioned above, the senior citizen, or his/her duly authorized representative, may
submit as proof of his/her entitled thereto any of the following:
(1) an identification card issued by the Office of the Senior Citizen Affairs (OSCA) of the place where the senior citizen resides:
Provided, That the identification card issued by the particular OSCA shall be honored
nationwide;
(2) the passport of the senior citizen concerned; and
(3) other documents that establish that the senior citizen is a citizen of the Republic and is at least sixty (60) years of age as
further provided in the implementing rules and regulations.

• In the purchase of goods and services which are on promotional discount, the senior citizen can avail of the promotional
discount or the discount provided herein, whichever is higher.
• The establishment may claim the discounts granted under subsections (a) and (c) of this section as tax deduction based on the
cost of the goods sold or services rendered: Provided, That the cost of the discount shall be allowed as deduction from gross
income for the same taxable year that the discount is granted: Provided, further, That the total amount of the
claimed tax deduction net of VAT, if applicable, shall be included in their gross sales receipts for tax purposes and shall be
subject to proper documentation and to the provisions of the National Internal Revenue Code (NICR), as amended.

Section 5 – Government Assitance

(a) Employment
(b) Education
(c) Health
(d) Social Services
(e) Housing
(f) Access to Public Transport
(g) Incentive for Foster Care
(h) Additional Government Assistance

Employment
• Senior citizens who have the capacity and desire to work, or be re-employed, shall be provided information and matching
services to enable them to be productive members of society. Terms of employment shall conform with the provisions of the
Labor Code, as amended, and other laws, rules and regulations.
• Private entities that will employ senior citizens as employees, upon the effectivity of this Act, shall be entitled to an additional
deduction from their gross income, equivalent to fifteen percent (15%) of the total amount paid as salaries and wages to senior
citizens, subject to the provision of Section 34 of the NIRC, as amended: Provided, however, That such employment shall
continue for a period of at least six (6) months: Provided, further, That the annual income of the senior citizen does not exceed
the latest poverty threshold as determined by the National Statistical Coordination Board (NSCB) of the National Economic and
Development Authority (NEDA) for that year.
• The Department of Labor and Employment (DOLE), in coordination with other government agencies such as, but not limited to,
the Technology and Livelihood Resource Center (TLRC) and the Department of Trade and Industry (DTI), shall assess, design and
implement training programs that will provide skills and welfare or livelihood support for senior citizens. Education
• The Department of Education (DepED), the Technical Education and Skills Development Authority (TESDA) and the Commission
on Higher Education (CHED), in consultation with nongovernmental organizations (NGOs) and people's organizations (POs) for
senior citizens, shall institute programs that will ensure access to formal and nonformal education.

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.

Social Services
At least fifty percent (50%) discount shall be granted on the consumption of electricity, water, and telephone by the senior
citizens center and residential care/group homes that are government-run or non-stock, non-profit domestic corporation
organized and operated primarily for the purpose of promoting the well-being of abandoned, neglected, unattached, or
homeless senior citizens, subject to the guidelines formulated by the DSWD.
(1) "self and social enhancement services" which provide senior citizens opportunities for socializing, organizing, creative
expression, and self-improvement;
(2) "after care and follow-up services" for citizens who are discharged from the homes or institutions for the aged, especially
those who have problems of reintegration with family and community, wherein both the senior citizens and their families are
provided with counseling;
(3) "neighborhood support services" wherein the community or family members provide caregiving services to their frail, sick, or
bedridden senior citizens; and
(4) "substitute family care " in the form of residential care or group homes for the abandoned, neglected, unattached or
homeless senior citizens and those incapable of self-care.
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.

Access to Public Transport

• The Department of Transportation and Communications (DOTC) shall develop a program to assist senior citizens to fully gain
access to public transport facilities.

Incentive for Foster Care

The government shall provide incentives to individuals or nongovernmental institution caring for or establishing homes,
residential communities or retirement villages solely for, senior citizens, as follows:
(1) realty tax holiday for the first five (5) years starting from the first year of operation; and
(2) priority in the construction or maintenance of provincial or municipal roads leading to the aforesaid home, residential
community or retirement village.

Additional Government Assistance

• Social Pension
• Mandatory PhilHealth Coverage
• Social Safety Nets

Social Pension
• Indigent senior citizens shall be entitled to a monthly stipend amounting to Five hundred pesos (Php500.00) to augment the
daily subsistence and other medical needs of senior citizens, subject to a review every two (2) years by Congress, in consultation
with the DSWD.

Mandatory PhilHealth Coverage

• All indigent senior citizens shall be covered by the national health insurance program of PhilHealth. The LGUs where the
indigent senior citizens resides shall allocate the necessary funds to ensure
the enrollment of their indigent senior citizens in accordance with the pertinent laws and regulations.

Social Safety Nets

• Social safety assistance intended to cushion the effects of economics shocks, disasters and calamities shall be available for
senior citizens. The social safety assistance which shall include, but not limited to, food, medicines, and financial assistance for
domicile repair, shall be sourced from the disaster/calamity funds of LGUs where the senior citizens reside, subject to the
guidelimes to be issued by the DSWD.

Section 6 – The Office for Senior Citizen 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.

Functions of OSCA
(a) To plan, implement and monitor yearly work programs in pursuance of the objectives of this Act;
(b) To draw up a list of available and required services which can be provided by the senior citizens;
(c) To maintain and regularly update on a quarterly basis the list of senior citizens and to issue national individual identification
cards, free of charge, which shall be valid anywhere in the country;
(d) To serve as a general information and liason center for senior citizens;
(e) To monitor compliance of the provisions of this Act particularly the grant of special discounts and privileges to senior citizens;
(f) To report to the mayor, any individual, establishments, business entity, institutions or agency found violating any provision of
this Act; and
(g) To assist the senior citizens in filing complaints or charges against any individual, establishments, business entity, institution,
or agency refusing to comply with the privileges under this Act before the Department of Justice (DOJ), the Provincial
Prosecutor's Office, the regional or the municipal trial court, the municipal trial court in cities, or the municipal circuit trial
court."

Section 7 - 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).

Section 7 - Penalties
• 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 – Monitoring and Coordination Mechanism

A National Coordinating and Monitoring Board shall be established which shall be composed of the following:
(a) Chairperson - the Secretary of the DSWD or an authorized representative;
(b) Vice Chairperson - the Secretary of the Department of the Interior and Local Government (DILG) or an authorized
representative; and
(c) Members:
1. the Secretary of the DOJ or an authorized representative;
2. the Secretary of the DOH or an authorized representative;
3. the Secretary of the DTI or an authorized representative; and
4. representatives from five (5) NGOs for senior citizens which are duly accredited by the DSWD and have service primarily for
senior citizens. Representatives of NGOs shall serve a period of tree (3) years.

Section 9 – Implementing Rules and Regulations

• Within sixty (60) days from theeffectivity of this Act, the Secretary of the DSWD shall formulate and adopt amendments to the
existing rules and regulations implementing Republic Act No. 7432, as amended by Republic Act No. 9257, to carry out the
objectives of this Act, in consultation with the Department of Finance, the Department of Tourism, the Housing and Urban
Development Coordinating Council (HUDCC), the DOLE, the DOJ, the DILG, the DTI, the DOH, the DOTC, the NEDA, the
DepED, the TESDA, the CHED, and five (5) NGOs or POs for the senior citizens duly accredited by the DSWD. The guidelines
pursuant to Section 4(a)(i) shall be established by the DOH within sixty (60) days upon the effectivity of this Act.

Section 10 - Appropriations
• The Necessary appropriations for the operation and maintenance of the OSCA shall be appropriated and approved by the LGUs
concerned. For national government agencies, the requirements to implement the provisions of this Act shall be included in
their respective budgets: Provided, That the funds to be used for the national health program and for the vaccination of senior
citizens in the first year of the DOH and thereafter, as a line item under the under the DOH budget in the subsequent General
Appropriations Act (GAA): Provided, further, That the monthly social pension for indigent senior citizens in the first year of
implementation shall be added to the regular appropriations of the DSWD budget in the subsequent GAA.

Section 11 – Repealing Clause

• All law, executive orders, rules and regulations or any part hereof inconsistent herewith are deemed repealed or modified
accordingly.

Section 12 – Separability Clause

• If any part or provision of this Act shall be declared unconstitutional and invalid, such 18 declaration shall not invalidate other
parts thereof which shall remain in full force and effect.

Section 13 - Effectivity
• This Act shall take effect fifteen (15) days its complete publication n the Official Gazette or in at least two (2) newspapers of
general circulation, whichever comes earlier.

Republic Act No. 9442

Definition of Terms (Sec. 4 of RA 7277)

(a) Disabled Persons are those suffering from restriction of different abilities, as a result of a mental, physical or sensory
impairment, to perform an activity in the manner or within the range considered normal for a human being.
(b) Impairment is any loss, diminution or aberration of psychological, physiological, or anatomical structure of function.
(c) Disability shall mean (1) a physical or mental impairment that substantially limits one or more psychological, physiological or
anatomical function of an individual or activities of such individual; (2) a record of such an impairment; or (3) being
regarded as having such an impairment.
(d) Handicap refers to a disadvantage for a given individual resulting from an impairment or a disability, that limits or prevents
the functions or activity, that is considered normal given the age and sex of the
individual.
(e) Rehabilitation is an integrated approach to physical, social, cultural, spiritual, educational and vocational measures that
create conditions for the individual to attain the highest possible level of functional ability.
(f) Social Barriers refer to the characteristics of institutions, whether legal, economic, cultural, recreational or other, any human
group, community, or society which limit the fullest possible participation of disabled persons in the life of the group. Social
barriers include negative attitudes which tends to single out and exclude disabled persons and which distort roles and
interpersonal relationship.
(g) Auxiliary Aids and Services include:
1) qualified interpreters or other effective methods of delivering materials to individuals with hearing impairments;
2) qualified readers, taped tests, or other effective methods of delivering materials to individuals with visual impairments;
3) acquisition or modification of equipment or devices; and
4) other similar services and actions or all types of aids and services that facilitate the learning process of people with mental
disability
(h) Reasonable Accommodation include (1) improvement of existing facilities used by employees in order to render these readily
accessible to and usable by disabled persons; and (2) modification of work schedules, reassignment to a vacant position,
acquisition or modification of equipment or devices, appropriate adjustments or modifications of examinations, training
materials or company policies, rules and regulations, the provisions of auxiliary aids and services, and other similar
accommodations for disabled persons
(i) Sheltered Employment refers to the provision of productive work for disabled persons through workshop providing special
facilities, income producing projects or homework schemes with a view to given them the opportunity to earn a living thus
enabling them to acquire a working capacity required in open industry.
(j) Auxiliary Social Services are the supportive activities in the delivery of social services to the marginalized sectors of society.
(k) Marginalized Disabled Persons refer to disabled persons who lack access to rehabilitative services and opportunities to be
able to participate fully in socioeconomic activities and who have no means of livelihood or whose incomes fall below poverty
threshold.
(l) Qualified Individual with a Disability shall mean an individual with a disability who, with or without reasonable
accommodations, can perform the essential functions of the employment position that such individual holds or desires.
However, consideration shall be given to the employer’s judgement as to what functions of a job are
essential, and if an employer has prepared a written description before advertising or interviewing applicants for the job, this
description shall be considered evidence of the essential functions of the job
(m) Readily Achievable means a goal can be easily attained and carried out without much difficulty or expense. In determining
whether an action is readily achievable, factors to be considered include
1) the nature and cost of the action;
2) the overall financial resources of the facility or facilities involved in the action; the number of persons employed at such
facility; the effect on expenses and resources, or the impact otherwise of such action upon the operation of the facility;
3) the overall financial resources of the covered entity with respect to the number of its employees; the number, type and
location of its facilities; and
4) the type of operation or operations of the covered entity, including the composition, structure and functions of the work
force of such entity; the geographic separateness, administrative or fiscal relationship of the facilities in question to the covered
entity
(n) Public Transportation means transportation by air, land and sea that provides the public with general or special service on a
regular and continuing basis;
(o) Covered entity means employer, employment agency, labor organization or joint labor-management committee; and
(p) Commerce shall be taken to mean a s travel, trade, traffic, commerce, transportation, or communication among the
provinces or between any foreign country or any territory or possession and any province.

Section 1
• A new chapter, to be denominated as “Chapter 8. Other privileges and Incentives” is hereby added to Title Two of Republic Act
No. 7277, otherwise known as the “Magna Carta for Disabled Persons”, with new Sections 32 and 33, to read as follows:

Chapter 8 – Other Privileges and Incentives

SEC. 32. Persons with disability shall be entitled to the following:
(a) At least twenty percent (20%) discount from all establishments relative to the utilization of all services in hotels and similar
lodging establishments; restaurants and recreation centers for the exclusive use or enjoyment of
persons with disability;
(b) A minimum of twenty percent (20%) discount on admission fees charged by theaters, cinema houses, concert halls, circuses,
carnivals and other similar places of culture, leisure and amusement for the exclusive use of enjoyment of persons with disability;
(c) At least twenty percent (20%) discount for the purchase of medicines in all drugstores for the exclusive use or enjoyment of
persons with disability;
(d) At least twenty percent (20%) discount on medical and dental services including diagnostic and laboratory fees such as, but
not limited to, x-rays, computerized tomography scans and blood tests, in all government facilities, subject to guidelines to be
issued by the Department of Health (DOH), in coordination with the Philippine Health Insurance Corporation (PHILHEALTH);
(e) At least twenty percent (20%) discount 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;
(f) At least twenty percent (20%) discount on fare for domestic air and sea travel for the exclusive use or enjoyment of persons
with disability;
(g) At least twenty percent (20%) discount in public railways, skyways and bus fare for the exclusive use and enjoyment of
person with disability;
(h) Educational assistance to persons with disability, 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 persons with disability, including support for books, learning material, and uniform
allowance to the extent feasible: Provided, That persons with disability shall meet minimum admission requirements;
(i) 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;
(j) To the extent possible, the government may grant special discounts in special programs for persons with disability on
purchase of basic commodities, subject to guidelines to be issued for the purpose by the Department of Trade and Industry (DTI)
and the Department of Agricultural (DA); and
(k) Provision of express lanes for persons with disability in all commercial and government establishments; in the absence
thereof, priority shall be given to them.
 The abovementioned privileges are available only to persons with disability 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 persons with
disability resides;
(II) The passport of the persons with disability concerned; or
(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 persons with disability claims a higher discount sa may be granted by the commercial
establishment and/or under other existing laws or in combination with other discount programs/s.
• The establishments may claim the discounts granted in sub-sections (a), (b), (c), (f) and (g) as tax deductions based on the net
cost of the goods sold or services rendered: 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.

Chapter 8, Section 33 - Incentives

(a) Persons with disability shall be treated as dependents under the Section 35 (A) of the National Internal Revenue Code, 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
(b) Individuals or nongovernmental institutions establishing homes, residential communities or retirement villages solely to suit
the needs and requirements of persons with disability shall be accorded the following:
(i) Realty tax holiday for the first five years of operation; and
(ii) Priority in the building and/or maintenance of provincial or municipal roads leading to the aforesaid home, residential
community or retirement village.”

Section 2
• Republic Act No. 7277 is hereby amended inserting a new title,
chapter and section after Section 38 be denominated as title 4,
chapters 1 and 2 and Sections 40, 41 and 42 to read as follows:

Prohibitions on Verbal, Non-verbal Ridicule and Vilification Against Persons with Disability
CHAPTER 1. Deliverance from Public Ridicule
Section 39 – Public Ridicule
• For purposes of this chapter, public ridicule shall be defined as an act of making fun or contemptuous imitating or making
mockery of persons with disability whether in writing, or in words, or in action due to their impairment/s.

Section 40
• No individual, group or community shall execute any of these acts of ridicule against persons with disability in any time and
place which could intimidate or result in loss of self-esteem of the latter.
Prohibitions on Verbal, Non-verbal Ridicule and Vilification Against Persons with Disability
Chapter 2 – Deliverance from Vilification

Section 41 - Vilification
• The utterance of slanderous and abusive statements against a person with disability; and/or
• An activity in public which incites hatred towards, serious contempt for, or severe ridicule of persons with disability.

Section 42
• Any individual, group or community is hereby prohibited from vilifying any person with disability which could result into loss of
self-esteem of the latter.

Section 3 – Amendment of Section 46 of RA 7277 (Penal Clause)

Any person who violates any provision of this Act shall suffer the following penalties:
(1) For the first violation, a fine of not less than Fifty Thousand pesos (P50,000.00) but not exceeding One hundred thousand
pesos (P100,000.00) or imprisonment of not less than six months but not more than two years, or both at the discretion of the
court; and
(2) For any subsequent violation, a fine of not less than One hundred thousand pesos (P100,000.00) but not exceeding Two
hundred thousand pesos (P200,000.00) or imprisonment for not less than two years but not more than six years, or both at the
discretion of the court.

(b) Any person who abuses the privileges granted herein shall be punished with imprisonment of not less than six months or a
fine of not less than Five thousand pesos (P5,000.00), but not more than Fifty thousand pesos (P50,000.00), or both, at the
discretion of the court.
(c) If the violator is a corporation, organization or any similar entity, the officials thereof directly involved shall be liable
therefore.
(d) If the violator is an alien or a foreigner, he shall be deported immediately after service of sentence without further
deportation proceedings.

Section 4
• The title of Republic Act No. 7277 is hereby amended to read as the “Magna Carta for Persons with Disability”, and all
references on the said law to “Disabled persons” shall likewise be amended to read as
“persons with disability”.

Section 5
• The Department of Social Welfare and Development, the National Council for the Welfare of Disabled Persons, and the Bureau
of Internal Revenue, in consultation with the concerned Senate and House committees and other agencies, organizations,
establishments shall formulate implementing rules and regulations pertinent to the provision of this Act within six months after
the effectivity of this Act.

Section 6
• This Act shall take effect fifteen (15) days after its publication in any two newspapers of general circulation.

Income Tax of Senior Citizens and PWDs

• Generally, qualified Senior Citizens and PWDs deriving income during the taxable year, whether from compensation or
otherwise, are required to file their income tax returns and pay the tax as they file the return.
• If the returnable income of a Senior Citizen or PWD is in the nature of compensation income but he qualifies as a minimum
wage earner under RA No. 9504, he shall be exempt from income tax on the said compensation income subject to the rules
provided under RR 10-2008 applicable to minimum wage earners.
• If the aggregate amount of gross income earned by the Senior Citizen or PWD during the taxable year does not exceed
P250,000 as provided under RA No. 10963 (TRAIN Law), s/he shall be exempt from income tax and shall not be required to file
income tax return. Hence, a senior citizen or PWD, like an ordinary taxpayer, can still be liable for other taxes such as:
1. The 20% final withholding tax on interest income from any currency bank deposit
2. The 15% final withholding tax on interest income from a depositary bank under the expanded foreign currency deposit system
(Sec. 24 (B)(1), NIRC, as amended)
3. Pre-termination of long-term deposit or investment under Section 24 (B)(1) of the Tax Code:
a. Four years to less than five years – 5%
b. Three years to less than four years – 12%
c. Less than three years – 20%
4. The 10% final withholding tax:
• On cash and/or property dividends actually or constructively received for a domestic corporation or from a joint stoc company,
insurance or mutual fund company and a regional operating headquarters of a multinational company
• On the share of an individual in the distributable net income after tax of a partnership (except a general professional
partnership) of which he is a partner
• On the share of an individual in the net income after tax of an association, a joint account, or a joint or consortium taxable as a
corporation of which he is a member or a co-venturer (Sec. 24 (B)(2), Tax Code)
5. The Capital gins tax from sales of shares of stock not traded in the stock exchange (Sec 24©, Tax Code)
6. The 6% final withholding tax on presumed capital gains from sale of real property, classified as capital asset, except capital
gains presumed to have been realized from the sale or disposition of principal residence (Sec. 24(D), Tax Code)
7. Other taxes

Other Taxes
• VAT or OPT – if s/he is self-employed or engaged in business or practice of profession, and his gross annual sales and/or
receipts exceeds the revised vat threshold of P3,000,000 (TRAIN Law) or such amount to which this may be adjusted pursuant to
Sec. 109(1) of the Tax Code, he shall be subject to VAT. Otherwise, s/he shall be subject to the Percentage Tax under Section 116
of the Tax Code, as amended
• Donor’s tax on all donations made by the a Senior Citizen or PWD during any calendar year, unless exempt under a specific
provision of law.
• Estate Tax – In the event of death, the estate of the Senior Citizen or PWD during any calendar year, unless exempt under a
specific provision of law.
• Excise Tax on certain goods
• Documentary stamp tax

Benefits for Senior Citizens and PWDs

• Vat exemption on certain purchases
• 20% discount on certain purchases
• 5% discount on purchase of primary and basic commodities

Additional Compensation Expense for Private Entities

Private entities that will employ seniot citizens as employees shall be entitled to an additional deduction from their gross income,
equivalent to 15% of the total amount paid as salaries and wages to senior citizens, subject to the following conditions:
• Employment shall continue for a period of at least 6 months.
• That the annual income of the senior citizen does not exceed the latest poverty threshold as determined by the National
Statistical Coordination Board (NSCR) of the National Economic and Development Authority (NEDA) for that year.

Additional Compensation Expense for Private Entities

Private entities that employ disabled persons who meet the required skills or qualifications, either as regular employee,
apprentice or learner, shall be entitled to an additional deduction from their gross income equivalent to 25% of the total amount
paid as salaries and wages to disabled persons. Treatment of Input VAT Attributable to Sale to Senior Citizens and PWDs
• The input tax attributable to the vat exempt sale is considered as cost or an expense account by business establishments and
shall not be allowed as input tax credit.