Expanded Senior Citizens Act

8/12/2019 Expanded Senior Citizens Act

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Republic of the PhilippinesCONGRESS OF THE PHILIPPINES

Metro Manila

Fourteenth CongressThird Regular Session

Begun and held in Metro Manila, on Monday, the twenty-seventh day of July, two thousand nine.

Republic Act No !!!"

AN ACT GRANTING A##ITIONAL $ENEFITS AN# PRI%ILEGES TO SENIOR CITI&ENS'F(RTHER A)EN#ING REP($LIC ACT NO *"+,' AS A)EN#E#' OTHER-ISE .NO-N AS/AN ACT TO )A0I)I&E THE CONTRI$(TION OF SENIOR CITI&ENS TO NATION$(IL#ING' GRANT $ENEFITS AN# SPECIAL PRI%ILEGES AN# FOR OTHER P(RPOSES/

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

Section 1Title.- This Act hall be !nown as the "Expanded Senior Citizens Act of 2010."

Section ,ection " of Republic Act #o. $%&', as a(ended by Republic Act #o. )'*$, otherwise !nownas the +panded enior iti/ens Act of '00&+, is hereby further a(ended to read as follows1

+T23# ".Declaration of Policies and b!ectives.- As provided in the onstitution of the Republic

of the Philippines, it is the declared policy of the tate to pro(ote a 4ust and dyna(ic social order that

will ensure the prosperity and independence of the nation and free the people fro( poverty through

policies that provide ade5uate social services, pro(ote full e(ploy(ent, a rising standard of living and an

i(proved 5uality of life. 2n the 6eclaration of Principles and tate Policies in Article 22, ections "0 and"", it is further declared that the tate shall provide social 4ustice in all phases of national develop(ent

and that the tate values the dignity of every hu(an person and guarantees full respect for hu(an rights.

+Article 7222, ection "" of the onstitution provides that the ate shall adopt an integrated and

co(prehensive approach to health develop(ent which shall endeavor to (a!e 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, sic!, elderly, disabled, wo(en and children. Article 78, ection % of the

onstitution 9urther declares that it is the duty of the fa(ily to ta!e care of its elderly (e(bers while the

tate (ay design progra(s of social security for the(.

+onsistent with these constitutional principles, this Act shall serve the following ob4ectives1

+:a; To recogni/e the rights of senior citi/ens to ta!e their proper place in society and

(a!e it a concern of the fa(ily, co((unity, and govern(ents in all private hospitals, (edical

facilities, outpatient clinics and ho(e health care servicescala(ity

funds of CEs where the senior citi/ens reside, sub4ect to the guideli(es to be issued by the 6?6.+

Section 3ection = of the sa(e Act, as a(ended, is hereby further a(ended to read as follows1

. =. The ffice for Senior Citi"ens *ffairs +SC*,.- There shall be established in all cities and

(unicipalities an 3A to be headed by a senior citi/en who shall be appointed by the (ayor for a ter(

of three :&; years without reappoint(ent but without pre4udice to an etension if eigency so re5uires.

aid appointee shall be chosen fro( a list of three :&; no(inees as reco((ended by a general asse(bly

of senior citi/ens organi/ations in the city or (unicipality.

+The head of the 3A shall be appointed to serve the interest of senior citi/ens and shall not be re(oved

or replaced ecept for reasons of death per(anent disability or ineffective perfor(ance of his duties to the

detri(ent of fellow senior citi/ens.

+The head of the 3A shall be entitled to receive an honorariu( of an a(ount at least e5uivalent to

alary Erade "0 to be approved by the CE concerned.

+The head of the 3A shall be assisted by the ity ocial ?elfare and 6evelop(ent officer or by the

Municipal ocial ?elfare and 6evelop(ent 3fficer, in coordination with the ocial ?elfare and6evelop(ent 3ffice.

+The 3ffice of the Mayor shall eercise supervision over the 3A relative to their plans, activities and

progra(s for senior citi/ens. The 3A shall wor! together and establish lin!ages with accredited #E3s

Pos and the barangays in their respective areas.

+The 3A shall have the following functions1

+:a; To plan, i(ple(ent and (onitor yearly wor! progra(s in pursuance of the

ob4ectives of this Actshe shall be deported i((ediately after service of sentence.

+pon filing of an appropriate co(plaint, and after due notice and hearing, the proper authorities (ay

also cause the cancellation or revocation of the business per(it, per(it to operate, franchise and other

si(ilar privileges granted to any person, establish(ent or business entity that fails to abide by the

provisions of this Act.+

Section 4ection "" of the sa(e Act, as a(ended, is hereby further a(ended to read as follows1

+. "". Monitoring and oordinating Mechanis(. - A #ational oordinating and Monitoring Board

shall be established which shall be co(posed of the following1

+:a; hairperson - the ecretary of the 6?6 or an authori/ed representativeher, and on who( the senior citi/en is dependent on for


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pri(ary care and (aterial support, as certified by the ity or Municipal ocial ?elfare and 6evelop(ent

3fficer :>M?63;.

*.& GERIATRICS- refers to the branch of (edical science devoted to the study, (anage(ent andtreat(ent of the biological and physical changes, and the diseases of old age.

*.% GERONTOLOG8- is the scientific study of the biological, psychological, and sociologicalpheno(ena associated with old age and ageing and in deter(ining answers about the nor(al aging

process rather than the diseases of old age. 2t is also the scientific study of the processes of aging fro(

(any disciplines, including social wor!, anthropology, biology, history, sociology, psychology, and

de(ography.

*.* I#ENTIFICATION #OC()ENT- refers to any docu(ent or proof of being a senior citi/en which(ay be used for the avail(ent of benefits and privileges under the Act and its Rules. 2t shall be any of the

following1

a; enior iti/ensF 2dentification ard issued by the 3ffice of enior iti/ens Affairs :3A; in

the city or (unicipality where the elderly residesE2 26, PR card, postal 26.

*.= LO#GING ESTA$LISH)ENT- refers to a building, edifice, structure, apart(ent, or houseincluding tourist inn, apartelle, (otorist hotel, and pension house engaged in catering, leasing, or

providing facilities to transients, tourists, or travelers, duly licensed with business per(it and>or

franchised by the national govern(ent agencies or the local govern(ent units.

*.$ HOTEL:HOSTEL- refers to an establish(ent whose building, edifice or pre(ises, including aco(pletely independent part thereof such as cottages, cabanas, or huts, are used for the regular reception,

acco((odation or lodging of travelers, tourists, or vacationers, and provides other services incidental

thereto for a feeor treat(ent of an illness and in4ury, including but not li(ited to 7-ray,

T scans, E, '6 cho, gastroenterology, blood che(istry ea(s, histopathology and

i((unopathology, he(atology, urine analysis, parasitology and bacteriology test, and serology.

*."& OFFICE FOR SENIOR CITI&ENS AFFAIRS


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the wishes and desires of retirees, which (ay include services such as clubhouses, swi((ing pools, arts

and crafts, boating, wal!ing trails, golf courses, active adult retail and on-site (edical services.

*."D GRO(P HO)ES- refer to a co((unity-based alternative living arrange(ent to institutional care.2t can be a transit ho(e for a definite period for neglected older persons while the necessary services of

locating relatives and care (anage(ent is ongoing. 2t envisions responding to the needs of the senior

citi/ens who have been abandoned, have no fa(ilies to return to or to whose fa(ily reunification is notsuitable, and are assessed to be needing group living eperience. The progra( enables a (ini(u( of =

and a (ai(u( of "0 clients discharged fro( a residential care facility to live together and (anage their

group living activities with (ini(al supervision fro( the agency social wor!er.

*.") FOSTER CARE- refer to a social wor! intervention which provides for a planned substitute oralternative fa(ily care by a licensed foster fa(ily to a neglected, abandoned, unattached and poor older

person.

*.'0 RESI#ENTIAL CARE FACILIT8- refers to facility which provides twenty-four :'%; hourresidential care services operated pri(arily for the purpose of pro(oting the well-being of abandoned,

neglected, unattached or ho(eless senior citi/ens. The facility (ay be run by govern(ent or non-stoc!

non-profit organi/ation and is accredited by the 6?6 to serve a (ini(u( of "0 clients.

*.'" AFTER CARE SER%ICES- refer to the provision of interventions, approaches, and strategies withthe end goal of ensuring effective reintegration of older persons discharged fro( residential facilities.

*.'' $ASIC NECESSITIES- refer to rice, corn, bread, fresh, dried and canned fish and other (arineproducts, fresh por!, beef and poultry, (eat, fresh eggs, fresh and processed (il!, fresh vegetables, root

crops, coffee, sugar, coo!ing oil, salt, laundry soap, detergents, and drugs classified as essential by the

63 and other co((odities as (aybe classified by the 6epart(ent of Trade and 2ndustry :6T2; and the

6epart(ent of Agriculture :6A; according to Republic Act #o. $*D" or the Price Act.

*.'& PRI)E CO))O#ITIES- refer to fresh fruits, flour, dried, processed and canned por!, beef andpoultry, (eat, dairy products not falling under basic necessities< noodles, onions, garlic, and all drugs notclassified as essential drugs by the 63 and other co((odities that (ay be classified by the 6T2 and the

6A according to Republic Act #o. $*D" or The Price Act.

*.'% NEAREST S(R%I%ING RELATI%E- refers to the closest person related to the deceased seniorciti/en by blood or affinity, such as the legal spouse who survives the deceased senior citi/en1 Provided,

That where no spouse survives the decedent, this shall be li(ited to relatives in the following order of

degree of !inship1 children, parents, siblings, grandchildren, uncles and aunts.

*.'* HO)E HEALTH CARE SER%ICE- refers to health or supportive care provided to the seniorciti/en patient at ho(e by T6A-certified caregivers or licensed health care professionals to include,

but not li(ited to, physicians, nurses, (idwives, and physical therapists.

*.'= IN#IGENT SENIOR CITI&EN- refers to any elderly who is frail, sic!ly, or with disability, andwithout pension or regular source of inco(e, co(pensation or financial assistance fro( his>her relatives

to support his>her basic needs, as deter(ined by the 6?6 in consultation with the #ational

oordinating and Monitoring Board :#MB;.

R(LE I%PRI%ILEGES FOR THE SENIOR CITI&ENS


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Article 3SC*issued Senior Citi"ens/ 'dentification Card.- 9or the avail(ent of benefits andprivileges under the Act and these Rules, the senior citi/en, or his>her duly authori/ed representative,

shall present as proof of eligibility, a valid and original enior iti/ensF 2dentification ard issued by the

ead of the 3ffice of enior iti/ens Affairs :3A; of the place where the senior citi/en resides, and

which shall be honored nationwide.

Article *T0enty Percent +123, Discount and 4*T -5emption- The senior citi/ens shall be entitled tothe grant of twenty percent :'0@; discount and to an ee(ption fro( the value-added ta :8AT;, 29

APPC2ABC, on the sale of the goods and services covered by ection " to = of this Article, fro( all

establish(ents for the eclusive use and en4oy(ent or avail(ent of senior citi/ens.

9or this purpose, the 6epart(ent of 9inance :639; through the Bureau of 2nternal Revenue :B2R; shall

co(e up with the appropriate Revenue Regulations on the '0@ senior citi/ens discount and 8AT

ee(ption within thirty :&0; days fro( effectivity of these Rules that shall cover a(ong others, new

invoicing procedures, reportorial re5uire(ents, and a syste( for clai(ing ta deductions.

Section 1%-D'C*$6R-$*T-D PR'4'$-#-S

:a; )E#ICINE AN# #R(G P(RCHASES- The '0@ discount and 8AT ee(ption shallapply to the purchase of generic or branded (edicines and drugs by or for senior citi/ens,

including the purchase of influen/a and pneu(ococcal vaccines. The '0@ discount and 8AT

ee(ption shall also be granted to the purchase of vita(ins and (ineral supple(ents which are

(edically prescribed by an attending physician for prevention and treat(ent of diseases, illness,

or in4ury.

:b; ESSENTIAL )E#ICAL S(PPLIES' ACCESSORIES AN# E;(IP)ENT - The '0@discount and 8AT ee(ption privilege shall also apply to the purchase of eyeglasses, hearing

aids, dentures, prosthetics, artificial bone replace(ents li!e steel, wal!ers, crutches, wheelchairs

whether (anual or electric-powered, canes>5uad canes, geriatric diapers, and other essential

(edical supplies, accessories and e5uip(ent by or for senior citi/ens.

The purchase under ections " :a; and :b; fro( drug stores, hospital phar(acies, (edical and

optical clinics and si(ilar establish(ents including non-traditional outlets dispensing (edicines,

shall be sub4ect to guidelines that shall be issued by the 63 within thirty :&0; days fro(

effectivity of these Rules, in coordination with the 9ood and 6rug Ad(inistration :96A; and the

Philippine ealth 2nsurance orporation :P2CACT;. aid guidelines shall also indicate

what constitutes discounted essential (edical supplies, accessories and e5uip(ent as

conte(plated by ection " :b;, and will be sub4ected to a regular review as dee(ed necessary in

!eeping with the changes, de(ands and needs of senior citi/ens.

The guidelines issued by the 63, in consultation with the 639 and the B2R, shall also establish

(echanis(s of co(pulsory rebates in the sharing of burden of discounts a(ong retailers,(anufacturers and distributors, ta!ing into consideration their respective (argins. ?hen

necessary, the 639 and the B2R shall co(e up with the appropriate Revenue Regulations for this

purpose.

:c; )E#ICAL AN# #ENTAL SER%ICES IN THE PRI%ATE FACILITIES- Medical anddental services, diagnostic and laboratory tests such as but not li(ited to 7-Rays, co(puteri/ed

to(ography scans, and blood tests, that are re5uested by a physician as necessary for the


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diagnosis and>or treat(ent of an illness or in4ury are sub4ected to the '0@ discount and 8AT

ee(ption.

:d; PROFESSIONAL FEES OF ATTEN#ING PH8SICIAN:Sin all private hospitals,(edical facilities, outpatient clinics and ho(e health care facilities shall be sub4ected to the '0@

discount and 8AT ee(ption.

:e; PROFESSIONAL FEES OF LICENSE# HEALTH -OR.ERS PRO%I#ING HO)EHEALTH CARE SER%ICESas endorsed by private hospitals or e(ployed through ho(ehealth care e(ploy(ent agencies are entitled to the '0@ discount and 8AT ee(ption. The

burden of the discount shall be borne solely by the e(ploy(ent agency given the health wor!erFs

very (ini(al share co(pared to the agency fee.

Section ,D%-ST'C TR*&SPRT*T'& PR'4'$-#-S

The 6epart(ent of Transportation and o((unication :63T;, in coordination with the Mariti(e

2ndustry Authority :MAR2#A;, Philippine Ports Authority :PPA;, the ivil Aeronautics Board :AB;,

Cight Rail Transit Authority :CRTA;, Philippine #ational Railways :P#R;, Mass Rail Transit Authority

:MRTA; and Cand Transportation 9ranchising and Regulatory Board :CT9RB;, shall within thirty :&0;

days fro( effectivity of these Rules issue the necessary circulars or directives on the following

transportation privileges of senior citi/ens1

:a; AIR AN# SEA TRANSPORTATION PRI%ILEGES- 9are for do(estic air, and seatravel, including Hf0 advanced boo!ing, shall be sub4ect to the '0@ discount and 8AT ee(ption,if applicable.

:b; P($LIC LAN# TRANSPORTATION PRI%ILEGES- 9are in the public railwaysincluding CRT, MRT, and P#R, fares in buses :PB;, 4eepneys :PJ;, tai and shuttle services

:A8;, are li!ewise sub4ect to the '0@ discount and 8AT ee(ption, if applicable.

Section +HT-$S( R-ST*7R*&TS( R-CR-*T'&*$ C-&T-RS( *&D P$*C-S 8 $-'S7R-S( *&D87&-R*$ S-R4'C-S

The 6epart(ent of 2nterior and Cocal Eovern(ent :62CE; and 6epart(ent of Touris( :63T; shall,

within thirty :&0; days fro( effectivity of these Rules, issue the necessary circulars or directives to

establish(ents for its i(ple(entation to ensure co(pliance herewith.

:a; HOTELS AN# SI)ILAR LO#GING ESTA$LISH)ENTS- The discount shall be forroo( acco((odation and other a(enities offered by the establish(ent such as but not li(ited to

hotel-based parlors and barbershops, restaurants, (assage parlor, spa, sauna bath, aro(atherapy

roo(s, wor!out gy(s, swi((ing pools, Jacu//is, !tv bars, internet facilities, food, drin!s and

other services offered. The ter( +hotel+ shall include beach and (ountain resorts,

:b; RESTA(RANTS- The discount shall be for the purchase of food, drin!s, dessert, and otherconsu(able ite(s served by the establish(ents offered for the consu(ption of the general public.

:c; 9or 6ine-in services under paragraphs :a; and :b; of ection &, and ection %, paragraph ' of

Article $, the privilege (ust be personally availed of by the senior citi/en as defined under theseRules, and no proies or authori/ation in favor of another person who is not a senior citi/en will

be honored.


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:d; onsistent with the intent of the Act, the phrase +eclusive use and en4oy(ent+ of the senior

citi/en shall (ean +for the senior citi/enFs personal consu(ption+ only. As such, the '0@ senior

citi/en discount shall not apply to +childrenFs (eals+ which are pri(arily prepared and

intentionally (ar!eted for children. i(ilarly, the '0@ senior citi/en discount shall not apply to

+pre-contracted+ party pac!ages or bul! orders.

:e; 9ood, drin!s and other consu(able ite(s provided in ection & :a; and :b;, and ection %,paragraph ' of Article $ purchased by the senior citi/en shall be processed separately as an

independent transaction fro( his>her non-eligible co(panions to ensure that it is for his>her

eclusive consu(ption and to enable co(putation of the '0* discount and the ee(ption fro(the 8alue Added Ta :8AT;, which only the senior citi/en is entitled to.

owever, if the group of diners is co(posed entirely of senior citi/ens, all of who( present valid

senior citi/ens 26s, each shall be entitled to a '0@ discount and ee(ption fro( 8alue Added

Ta.

:f; The '0@ discount shall apply to Ta!e-3ut>Ta!e-o(e>6rive-Thru orders as long as it is the

senior citi/en hi(self>herself who is present and personally ordering, and he>she can show a valid

senior citi/en 26 card.

:g; 9or 6elivery 3rders, the '0@ discount shall li!ewise apply sub4ect to certain conditions< i.e.

senior citi/en 26 card nu(ber (ust be given while (a!ing the order over the telephone< the

senior citi/en 26 card (ust also be presented upon delivery to verify the identity of the senior

citi/en entitled to the '0@ discount.

:h; 9or the above-(entioned transactions under paragraphs :f; and :g; of ection & of Article $,

the Most pensive Meal o(bination :MM; shall apply to food purchases by senior citi/ens.

The MM is an a(ount corresponding to the co(bination of the (ost epensive and biggest

single-serving (eal with beverage served in a 5uic! service restaurant, is dee(ed fleible and is

ad4usted accordingly by food establish(ents to esti(ate a single food purchase for an individual

senior citi/en.

Section "R-CR-*T'& C-&T-RS- The discount shall be for the utili/ation of services in the for( offees, charges and rental for sport facilities or e5uip(ent, including golfcart rentals and green fees, or

venues for ballroo( dancing, yoga, bad(inton courts, bowling lanes, table or lawn tennis, wor!out gy(s,

(artial arts facilities.

#on-profit, stoc! golf and country clubs which are not open to the general public, and are private and for

eclusive (e(bership only as duly proven by their official ecurities and change :; registration

papers, are not (andated to give the '0@ senior citi/ens discount. owever, should restaurants and food

establish(ents inside these country clubs be independent concessionaires and food sold are not

consu(able ite(s under club (e(bership dues, they (ust grant the '0@ senior citi/en discount.

Section 2*D%'SS'& 8--S PR'4'$-#-- The discount shall be applied to ad(ission fees charged bytheaters, cine(a houses and concert halls, circuses, carnivals, and other si(ilar places of culture, leisure

and a(use(ent such as (useu(s and par!s.

Section 387&-R*$ *&D B7R'*$ S-R4'C-S- The beneficiary or any person who shall shoulder thefuneral and burial epenses of the deceased senior citi/en, shall clai( the discount under this Rule for the

deceased senior citi/en upon presentation of the death certificate. uch epenses shall cover the purchase


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of cas!et or urn, e(bal(ing, hospital (orgue, transport of the body to intended burial site in the place of

origin, but shall eclude obituary publication and the cost of the (e(orial lot.

Article 4CRE#IT CAR# PA8)ENTS- The '0@ discount and 8AT ee(ption shall also apply topurchases of goods and services by senior citi/ens paying through credit cards.

Article !NO #O($LE #ISCO(NTS- 2n the purchase of goods and services which are onpro(otional discount, the senior citi/en can avail of the establish(entFs offered discount or the '0@

discount provided herein, whichever is higher and (ore favorable.

2n cases where the senior citi/en is also a person with disability :P?6; entitled to a '0@ discount under

his>her valid P?6 identification card :26;, the senior citi/en shall use either his>her 3A-issued 26

card or P?6 26 card to avail of the '0@ discount.

Article 15 TA0 #E#(CTION- The establish(ent (ay clai( the discounts provided herein as tadeductions based on the cost of the goods sold or services rendered1 Provided. That the cost of the

discount shall be allowed as deduction fro( the gross inco(e for the sa(e taable year that the discount

is granted1 Provides, further, That the total a(ount of the clai(ed ta deduction net of 8AT, if applicable,

shall be included in their gross sales receipts for ta purposes and shall be sub4ect to proper

docu(entation and to the provisions of the #ational 2nternal Revenue ode :#2R;, as a(ended.

9or this purpose, the 6epart(ent of 9inance :639; through the Bureau of 2nternal Revenue :B2R; shall

co(e up with the appropriate Revenue Regulations on the '0@ senior citi/ens discount and 8AT

ee(ption within thirty :&0; days fro( effectivity of these Rules.

Article 11 OTHER PRI%ILEGES

Section 1'&C%- T*9 -9-%PT'&- The senior citi/en shall be entitled to ee(ption fro( thepay(ent of the individual inco(e ta, provided he>she is considered to be (ini(u( wage earner in

accordance with Republic Act #o. )*0%.

Section ,-9-%PT'& 8R% TR*'&' 8--S- The senior citi/en shall be ee(pted fro( trainingfees for socio-econo(ic progra(s conducted by private and govern(ent agencies sub4ect to the

guidelines to be issued within thirty :&0; days fro( effectivity of these Rules by the 6T2, the 6epart(ent

of Cabor and (ploy(ent :63C;, the 6A, the Technical ducation and !ills 6evelop(ent Authority

:T6A; and the 6epart(ent of cience and Technology - Technology Resource enter :63T-TR;.

Section +8R-- %-D'C*$ *&D D-&T*$ S-R4'C-S '& #4-R&%-&T 8*C'$'T'-S- Medical anddental services, diagnostic and laboratory tests re5uested by the physician such as but not li(ited to 7-

rays, co(puteri/ed to(ography scans, and blood tests availed of by senior citi/ens, including professional

fees of attending doctors in all govern(ent hospitals, (edical facilities, outpatient clinics, and ho(e

health care services, shall be provided free of charge to senior citi/ens. These shall be in accordance withthe rules and regulation to be issued by the 63, in coordination with the P2CACT.

Section "8R-- 4*CC'&*T'& 8R '&D'#-&T S-&'R C'T'-&S- The 63 shall, sub4ect totechnical and operational guidelines which it shall issue not later than thirty :&0; days fro( effectivity of

these Rules, ad(inister free vaccinations against the influen/a virus and pneu(ococcal disease for

indigent senior citi/en patients. #eglected, abandoned, unattached or ho(eless senior citi/ens in

govern(ent-run residential ho(es, centers and facilities shall li!ewise be entitled to free vaccinations

under these Rules.


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The 63 shall en4oin all govern(ent 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.

Section 2-D7C*T'&*$ PR'4'$-#-S- ducational assistance shall be granted to senior citi/ens topursue post secondary, post tertiary, as well as vocational or technical education in both public andprivate schools through provision of scholarships, grants, financial aid, subsidies and other incentives to

5ualified senior citi/ens, including support for boo!s, learning (aterials, and unifor( allowance, to the

etent feasible1 Provided, that senior citi/ens shall (eet (ini(u( ad(ission re5uire(ents.

Section 3B-&-8'TS *&D PR'4'$-#-S 8R R-T'R--S- To the etent practicable and feasible, thesenior citi/en shall be granted the continuance of the sa(e benefits and privileges given by the

Eovern(ent ervice 2nsurance yste( :E2;, ocial ecurity yste( :; and PAE-2B2E, as the case

(ay be, as are en4oyed by those in active service.

Retire(ent benefits of retirees fro( both the govern(ent and the private sector shall be regularly

reviewed every year to ensure their continuing responsiveness and sustainability, and to the etent

practicable and feasible, shall be upgraded to be at par with the current scale en4oyed by those in actual

service based on #ational cono(ic and 6evelop(ent Authority :#6A; poverty threshold per region as

deter(ined by the #ational tatistical oordination Board :#B;.

Section *PR'4'$-#-S & #R*&T' SP-C'*$ D'SC7&TS '& SP-C'*$ PR#R*%S- To theetent possible, the govern(ent (ay grant special discounts in special progra(s for senior citi/ens on

purchase of basic necessities and pri(e co((odities, sub4ect to the guidelines to be issued for the

purpose by the 6T2 and the 6A within :&0; days fro( effectivity of these Rules. Provided, That such

special progra(s and their guidelines shall be developed by the concerned depart(ent within the

concerned depart(entFs 4urisdiction.

Section 4-9PR-SS $*&-S PR'4'$-#-S- Accessible epress lanes for senior citi/ens shall beprovided in all private, ban!ing, co((ercial, and govern(ent establish(ents< in the absence thereof,

priority shall be given to the(.

Article 1, (TILIT8 #ISCO(NTS

Section 18ive +;3, Discount- The grant of a (ini(u( of five percent :*@; discount relative to the(onthly utili/ation of water and electricity by households with senior citi/ens< Provided, That the

individual (eters for the foregoing utilities are registered in the na(e of the senior citi/en residing

therein1 provided, further, that the (onthly consu(ption does not eceed one hundred !ilowatt hours :"00

!?h; of electricity and thirty cubic (eters :&0(F; of water1 Provided, further(ore, that the privilege is

granted per household regardless of the nu(ber of senior citi/ens residing therein.

To avail of the discount under this ection, the senior citi/en shall1

". Apply for the discount personally or thru a representative. There shall be annual renewal of

application to the utility provider.

'. ub(it re5uire(ents.

a. Proof of age and citi/enship


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b. Proof of billing. Meter registration should be in the na(e of the senior citi/en for a

period of one year

c. Proof of residence

Section ,8ifty +;23, Discount- The grant of a *0@ discount an all electricity, water, telephoneconsu(ption for 6?6-accredited senior citi/ens centers and residential care institutions or group

ho(es that are govern(ent-run or organi/ed and operated by non-stoc!, non-profit do(estic

corporations, pri(arily for the purpose of pro(oting the well-being of abandoned, neglected, unattached

or ho(eless senior citi/ens.

uch senior citi/ens centers and residential care or group ho(es (ust have been in operation for at least

si :=; (onths and (ust have a separate (eter for said utilities>services.

Section +6?6 shall issue the necessary guidelines within :&0; days fro( effectivity of these Rules forthe accredited senior citi/ens centers and residential>group ho(es willing to avail of the utility discount.

The nergy Regulatory o((ission :R;, the Metropolitan ?aterwor!s and ewerage yste(:M?;, the Cocal ?ater tility Ad(inistration :C?A; and other concerned utility-regulatory

agencies shall, within si :=; (onths after the effectivity of these Rules, for(ulate supple(entalguidelines to cover recovery rate (echanics and>or sharing of burden, a(ong other concern of the

distribution utilities.

R(LE %GO%ERN)ENT ASSISTANCE

Article 1+ E)PLO8)ENT

Section 1enior citi/ens, who have the capacity and desire to wor!, or to be re-e(ployed, shall be

provided by the 63C, in coordination with other govern(ent agencies including local govern(ent units,with infor(ation and (atching services to enable the( to be productive (e(bers of society. Ter(s of

e(ploy(ent shall confor( to the provisions of the Cabor ode, as a(ended, ivil ervice Caws and

other laws, rules and regulations.

Section ,Private entities that shall e(ploy senior citi/ens as e(ployees upon effectivity of the Act, shallbe entitled to an additional deduction fro( their gross 2nco(e, e5uivalent to fifteen percent :"*@; of the

total a(ount paid as salaries and wages to senior citi/ens sub4ect to the provision of ection &% of the

#ational 2nternal Revenue ode :#2R;, as a(ended and the Revenue Regulations to be issued by the

B2R and approved by the 639< Provided, however, That such e(ploy(ent shall continue for a period of

at least si :=; (onths< Provided, further, That the net annual inco(e of the senior citi/en does not eceed

the poverty level for that year as deter(ined by #6A thru the #B.

Section +The 63C, in coordination with other govern(ent agencies, such as, but not li(ited to, the63T-Technology Resource enter :63T-TR; and the 6T2, shall assess, design and i(ple(ent

training progra(s that will provide free of charge to senior citi/ens the appropriate s!ills develop(ent,

livelihood training progra(s, and welfare or livelihood support.

Article 1" E#(CATION


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The 6epart(ent of ducation :6epd;, the 63T-TR, the Technical ducation and !ills

6evelop(ent Authority :T6A;, and the o((ission on igher ducation :6;, in consultation

with non-govern(ental :#E3s; and peopleFs organi/ations :P3s; for senior citi/ens, shall institute a

progra( that will ensure access of senior citi/ens to for(al and non-for(al education. They are to1

a; 9or(ulate and i(ple(ent relevant and effective course designs and educational progra(s9oster o(e for #eglected, Abandoned, Abused, nattached and Poor 3lder Persons and Persons

with 6isabilities+ pro(ulgated on May "=, '00'.


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Article 14 ACCESS TO P($LIC TRANSPORT

The 63T and its attached agencies and sectoral officers shall i(prove the i(ple(entation or progra(s

to assist senior citi/ens to fully gain access in the use of public transport facilities. The (ini(u(

re5uire(ents and standards to (a!e transportation facilities and utilities for public use accessible to

senior citi/ens shall be developed to enhance the (obility of senior citi/ens. There shall be strict

i(ple(entation of courtesy space and seats for the eclusive use of senior citi/ens in all transport syste(.As far as practicable, P8s shall also strive to install safe lower stepping boards.

Article 1! INCENTI%E FOR FOSTER CARE

The 62CE through the local govern(ent units, in consultation with the 639 and the B2R which shall

provide the necessary guidelines, shall provide incentives to persons or #E3 institutions i(ple(enting

foster care progra(s for senior citi/ens, as follows1

:a; reality ta holiday for the first five :*; years starting fro( the first year of operation and>or

i(ple(entation of foster care progra(< and

:b; priority in the construction, or (aintenance of provincial or (unicipal roads leading to the

aforesaid ho(e, residential co((unity or retire(ent village.

Article ,5 A##ITIONAL GO%ERN)ENT ASSISTANCE

Section 1SC'*$ P-&S'&- Pursuant to the eligibility criteria as (ay be deter(ined by the 6?6,indigent senior citi/ens shall be entitled to a (onthly stipend a(ounting to 9ive hundred pesos :Php

*00.00; to aug(ent the daily subsistence and other (edical needs of senior citi/ens. The grant of social

pension shall be sub4ect to a review every two :'; years by ongress, in consultation with the 6?6

within three (onths after convening the ongress.

The 6?6, in consultation with the 6epart(ent of Budget and Manage(ent :6BM;, the 62CE, the#MB, #E3s, and peopleFs organi/ations shall for(ulate guidelines within thirty :&0; days fro(

effectivity of these Rules for the develop(ent of criteria, selection of, and establish(ent of database for

indigent senior citi/ens focusing on targeting, delivery, (onitoring and evaluation, to facilitate

i(ple(entation of this additional govern(ent assistance.

Section ,%*&D*TR< PH'$H-*$TH C4-R*#-- All indigent senior citi/ens shall be covered bythe national health insurance progra( of P2CACT. The local govern(ent units where the indigent

senior citi/ens reside shall allocate the necessary funds to ensure the enroll(ent and lifeti(e coverage of

their indigent senior citi/ens, in accordance with the pertinent laws and regulations.

Section +SC'*$ S*8-T< &-TS- ocial safety assistance intended to cushion the effects of econo(ic

shoc!s< disasters and cala(ities shall be available for senior citi/ens. The social safety assistance whichshall include, but not li(ited to, food, (edicines, and financial assistance for do(icile repair, shall be

sourced fro( the disaster>cala(ity funds of local govern(ent units where the senior citi/ens reside,

sub4ect to the guidelines to be issued by the 6?6 in coordination with 62CE.

Section "D-*TH B-&-8'T *SS'ST*&C-- 6eath benefit assistance of a (ini(u( of Two thousandpesos :Php ', 000.00; shall be given to the nearest surviving relative who too! care of the deceased seniorciti/ens reside, sub4ect to the guidelines to be issued by the 6?6 and 62CE.


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2n !eeping with the intention of the law and si(ilar govern(ent assistance being granted, this benefit

shall apply in relation to deceased indigent senior citi/ens only. owever, it will not preclude CEs

already granting burial assistance to continue giving such benefit to non-indigent senior citi/ens.

R(LE %ITHE OFFICE FOR SENIOR CITI&ENS AFFAIRS


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a; 2n consultation with the ity or Municipal ocial ?or! and 6evelop(ent 3fficer and duly

registered senior citi/en organi/ations, to plan, develop, i(ple(ent, consolidate, and (onitor

yearly wor! progra(s in pursuance of the ob4ectives of the Act and its Rules ta!e ho(e> drive-thru

orders it appearing that the purchase is for the eclusive use and en4oy(ent of senior citi/ens

Documents

Expanded Senior Citizens Act