THE SENIOR CITIZENS ACT

Republic Act 7432
An act to maximize the
contribution of senior
citizens to nation building,
grant benefits and special
privileges and for other
purposes.
REPUBLIC ACT NO. 9257
AN ACT GRANTING
ADDITIONAL BENEFITS
AND PRIVILEGES TO
SENIOR CITIZENS
AMENDING FOR THE
PURPOSE REPUBLIC ACT
NO. 7432, OTHERWISE
KNOWN AS "AN ACT TO
MAXIMIZE THE
CONTRIBUTION OF SENIOR
CITIZENS TO NATION
BUILDING, GRANT
BENEFITS AND SPECIAL
PRIVILEGES AND FOR
OTHER PURPOSES."
REPUBLIC ACT NO. 9994
AN ACT GRANTING
ADDITIONAL BENEFITS
AND PRIVILEGES TO
SENIOR CITIZENS,
FURTHER AMENDING
REPUBLIC ACT NO. 7432,
AS AMENDED, OTHERWISE
KNOWN AS AN ACT TO
MAXIMIZE THE
CONTRIBUTION OF SENIOR
CITIZENS TO NATION
BUILDING, GRANT
BENEFITS AND SPECIAL
PRIVILEGES AND FOR
OTHER PURPOSES
REPUBLIC ACT NO. 10645
AN ACT PROVIDING FOR
THE MANDATORY
PHILHEALTH COVERAGE
FOR ALL SENIOR CITIZENS,
AMENDING FOR THE
PURPOSE REPUBLIC ACT
NO. 7432, AS AMENDED BY
REPUBLIC ACT NO. 9994,
OTHERWISE KNOWN AS
THE EXPANDED SENIOR
CITIZENS ACT OF 2010

Section 1. Declaration of Policies
and Objectives. Pursuant to
Article XV, Section 4 of the
Constitution, it is the duty of the
family to take care of its elderly
members while the State may
design programs of social security
for them. In addition to his, Section
10 in the Declaration of Principles
and State Policies provides: "The
State shall provide social justice in
all phases of national development."
Further, Article XIII, Section 11
provides: "The State shall adopt an
integrated and comprehensive
approach to health development
which shall endeavor to make
essential goods, health and other
Section 1. This Act shall be known
as the "Expanded Senior Citizens
Act of 2003."
Sec. 2. Republic Act. No. 7432 is
hereby amended to read as follows:
"Sec. 1. Declaration of Policies
and Objectives. Pursuant to
Article XV, Sec. 4 of the Constitution,
it is the duty of the family to take
care of its elderly members while
the State may design programs of
social security for them. In addition
to this, Sec. 10 in the Declaration of
Principles and State Policies
provides: "The State shall provide
social justice in all phases of
national development." Further,
Article XIII, Sec. 11 provides: "The
State shall adopt an integrated and
comprehensive approach to health
and other social services available to
all the people at affordable cost.
There shall be priority for the needs
Section 1. Title. This Act Shall be
known as the Expanded Senior
Citizens Act of 2010.
Sec. 2. Section 1 of Republic Act
No. 7432, as amended by Republic
Act No. 9257, otherwise known as
the Expanded Senior Citizens
Act of 2003, is hereby further
amended to read as follows:
SECTION 1. Declaration of
Policies and Objectives. As
provided in the Constitution of the
Republic of the Philippines, it is the
declared policy of the State to
promote a just and dynamic social
order that will ensure the prosperity
and independence of the nation and
free the people from poverty
through policies that provide
adequate social services, promote
full employment, a rising standard of
living and an improved quality of
life. In the Declaration of Principles
and State Policies in Article II,
Sections 10 and 11, it is further
declared that the State shall provide
THE SENIOR CITIZENS ACT
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."
Consonant with these constitutional
principles the following are the
declared policies of this Act:
(a) to motivate and encourage the
senior citizens to contribute to
nation building;
(b) to encourage their families and
the communities they live with to
reaffirm the valued Filipino tradition
of caring for the senior citizens.
of the underprivileged, sick, elderly,
disabled, women and children."
Consonant with these constitution
principles the following are the
declared policies of this Act:
(a) To motivate and encourage the
senior citizens to contribute to
nation building;
(b) To encourage their families and
the communities they live with to
reaffirm the valued Filipino tradition
of caring for the senior citizens;
(c) To give full support to the
improvement of the total well-being
of the elderly and their full
participation in society considering
that senior citizens are integral part
of Philippine society;
(d) To recognize the rights of senior
citizens to take their proper place in
society. This must be the concern of
the family, community, and
government;
(e) To provide a comprehensive
health care and rehabilitation
system for disabled senior citizens
to foster their capacity to attain a
more meaningful and productive
ageing; and
(f) To recognize the important role of
social justice in all phases of
national development and that the
State values the dignity of every
human person and guarantees full
respect for human rights.
Article XIII, Section 11 of the
Constitution provides that the State
shall adopt an integrated and
comprehensive approach to health
development which shall endeavor
to make essential goods, health and
other social services available to all
the people at affordable cost. There
shall be priority for the needs of the
underprivileged, sick, elderly,
disabled, women and children.
Article XV, Section 4 of the
Constitution Further declares that it
is the duty of the family to take care
of its elderly members while the
State may design programs of social
security for them.
Consistent with these constitutional
principles, this Act shall serve the
following objectives:
(a) To recognize the rights of senior
citizens to take their proper place in
society and make it a concern of the
family, community, and
government;
(b) To give full support to the
improvement of the total well-being
of the elderly and their full
participation in society, considering
that senior citizens are integral part
of Philippine society;
(c) To motivate and encourage the
senior citizens to contribute to
nation building;
(d) To encourage their families and
the communities they live with to
reaffirm the valued Filipino tradition
of caring for the senior citizens;
(e) To provide a comprehensive
health care and rehabilitation
THE SENIOR CITIZENS ACT
In accordance with those policies,
this Act aims to:
(1) establish mechanisms whereby
the contribution of the senior
citizens are maximized;
(2) adopt measures whereby our
senior citizens are assisted and
appreciated by the community as a
whole;
(3) establish a program beneficial to
the senior citizens, their families and
the rest of the community that they
serve.
Sec. 2. Definition of Terms. As
used in this Act, the term "senior
citizen" shall mean any resident
citizen of the Philippines at least
sixty (60) years old, including those
who have retired from both
government offices and private
enterprises, and has an income of
not more than Sixty thousand pesos
(P60,000.00) per annum subject to
review by the National Economic
and Development Authority (NEDA)
every three (3) years.
the private sector in the
improvement of the welfare of
senior citizens and to actively seek
their partnership.
In accordance with these policies,
this Act aims to:
(1) establish mechanism whereby
the contribution of the senior
citizens are maximized;
(2) adopt measures whereby our
senior citizens are assisted and
appreciated by the community as a
whole;
(3) establish a program beneficial to
the senior citizens, their families and
the rest of the community that they
serve; and
(4) establish community-based
health and rehabilitation programs
in every political unit of society."
"Sec. 2. Definition of Terms. For
purposes of this Act, these terms are
defined as follows:
(a) "Senior citizen" or "elderly" shall
mean any resident citizen of the
Philippines at least sixty (60) years
old;
(b) "Benefactor" shall mean any
person whether related to the senior
citizens or not who takes care of
him/her as a dependent;
(c) "Head of the family" shall mean
any person so defined in the
National Internal Revenue Code, as
amended; and
(d) "Geriatrics" shall refer to the
branch of medical science devoted
to the study of the biological and
system for disabled senior citizens
to foster their capacity to attain a
more meaningful and productive
ageing; and
(f) To recognize the important role
of the private sector in the
improvement of the welfare of
senior citizens and to actively seek
their partnership.
In accordance with these
objectives, this Act shall:
(1) establish mechanisms whereby
the contributions of the senior
citizens are maximized;
(2) adopt measures whereby our
senior citizens are assisted and
appreciated by the community as a
whole;
(3) establish a program beneficial
to the senior citizens, their families
and the rest of the community they
serve: and
(4) establish community-based
health and rehabilitation programs
for senior citizens in every political
unit of society.
Sec. 3. Section 2 of Republic Act
No. 7432, as amended by Republic
Act No. 9257, otherwise known as
the Expanded Senior Citizens Act of
2003, is hereby further amended to
read as follows:
SEC. 2. Definition of terms. For
purposes of this Act, these terms are
defined as follows:
(a) Senior citizen or elderly refers
to any resident citizen of the
Philippines at least sixty (60) years
old;
(b) Geriatrics refer to the branch of
medical science devoted to the
study of the biological and physical
changes and the diseases of old
age;
THE SENIOR CITIZENS ACT
The term "benefactor" shall mean
any person whether related to the
senior citizens or not who takes care
of him/her as a dependent.
The term "head of the family" shall
mean any person so defined in the
National Internal Revenue Code.
physical changes and the diseases
of old age."
"Sec. 3. Contribution to the
Community. Any qualified senior
citizen as determined by the Office
for Senior Citizens Affairs (OSCA)
may render his/her services to the
community which shall consist of,
but not limited to, any of the
(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
THE SENIOR CITIZENS ACT
Sec. 3. Contribution to the
Community. Any qualified senior
citizen as determined by the Office
for Senior Citizen Affairs (OSCA) may
render his/her services to the
community which shall consist of,
but not limited to, any of the
following:
(a) tutorial and/or consultancy
services;
(b) actual teaching and
demonstration of hobbies and
income generating skills;
(c) lectures on specialized fields like
agriculture, health, environmental
protection and the like;
(d) the transfer of new skills
acquired by virtue of their training
mentioned in Section 4, paragraph
d;
(e) undertaking other appropriate
services as determined by the Office
of Senior Citizens Affairs (OSCA)
such as school traffic guide, tourist
aid, pre-school assistant, etc.
In consideration of the services
rendered by the qualified elderly,
the Office for Senior Citizens Affairs
(OSCA) may award or grant benefits
or privileges to the elderly, in
addition to the other privileges
provided for under Section 4 hereof.
Sec. 4. Privileges for the Senior
Citizens. The senior citizens shall
following: his/her basic needs, as determined
(a) Tutorial and/or consultancy by the Department of Social Welfare
services; and development (DSWD) in
(b) Actual teaching and consultation with the National
demonstration of hobbies and Coordinating and Monitoring Board.
income generating skills;
(c) Lectures on specialized fields like
agriculture, health, environment
protection and the like;
(d) The transfer of new skills
acquired by virtue of their training
mentioned in Sec. 4, paragraph (d);
and
(e) Undertaking other appropriate
services as determined by the Office
for Senior Citizens Affairs (OSCA)
such as school traffic guide, tourist
aide, pre-school assistant, etc.
In consideration of the services
rendered by the qualified elderly,
the Office for Senior Citizens Affairs
(OSCA) may award or grant benefits
or privileges to the elderly, in
addition to the other privileges
provided for under this Act."
"Sec. 4. Privileges for the Senior
Citizens. The senior citizens shall
be entitled to the following:
(a) the grant of twenty percent
(20%) discount from all
establishments relative to the
utilization of services in hotels and Sec. 4 Section 4 of Republic Act No.
similar lodging establishment, 7432, as amended by Republic Act
restaurants and recreation centers, No. 9257, otherwise known as the
and purchase of medicines in all Expanded Senior Citizens Act of
establishments for the exclusive use 2003, is hereby further amended to
or enjoyment of senior citizens, read as follows:
including funeral and burial services
for the death of senior citizens; SEC. 4. Privileges for the Senior
THE SENIOR CITIZENS ACT
be entitled to the following:
(a) the grant of twenty percent
(20%) discount from all
establishments relative to utilization
of transportation services, hotels
and similar lodging establishment,
restaurants and recreation centers
and purchase of medicine anywhere
in the country: Provided, That
private establishments may claim
the cost as tax credit;
(b) a minimum of twenty percent
(20%) discount on admission fees
charged by theaters, cinema houses
and concert halls, circuses,
carnivals, and other similar places of
culture, leisure and amusement for
the exclusive use or enjoyment of
senior citizens;
Citizens.
The senior citizens shall be entitled
to the following:
(a) the grant of twenty percent
(20%) discount and exemption from
the value -added tax (VAT), if
applicable, on the sale of the
following goods and services from all
establishments, for the exclusive
use and enjoyment or availment of
the senior citizen
(1) on the purchase of medicines,
including the purchase of influenza
and pnuemococcal vaccines, and
such other essential medical
supplies, accessories and equipment
to be determined by the Department
of Health (DOH).
The DOH shall establish guidelines
and mechanism of compulsory
rebates in the sharing of burden of
discounts among retailers,
manufacturers and distributors,
taking into consideration their
respective margins;
(2) on the professional fees of
attending physician/s in all private
hospitals, medical facilities,
outpatient clinics and home health
care services;
(3) on the professional fees of
licensed professional health
providing home health care services
as endorsed by private hospitals or
employed through home health care
employment agencies;
(4) on medical and dental services,
diagnostic and laboratory fees in all
private hospitals, medical facilities,
outpatient clinics, and home health
care services, in accordance with
the rules and regulations to be
issued by the DOH, in coordination
with the Philippine Health Insurance
Corporation (PhilHealth);
(5) in actual fare for land
transportation travel in public utility
THE SENIOR CITIZENS ACT
buses (PUBs), public utility jeepneys
(b) a minimum of twenty percent (PUJs), taxis, Asian utility vehicles
(20%) discount on admission fees (c. exemption from the payment of (AUVs), shuttle services and public
charged by theaters, cinema houses individual income taxes: Provided, railways, including Light Rail Transit
and concert halls, circuses, carnivals That their annual taxable income (LRT), Mass Rail Transit (MRT), and
and other similar places of culture, does not exceed the poverty level as Philippine National Railways (PNR);
leisure, and amusement; determined by the National (6) in actual transportation fare for
Economic and Development domestic air transport services and
Authority (NEDA) for that year; sea shipping vessels and the like,
based on the actual fare and
advanced booking;
(7) on the utilization of services in
(c) exemption from the payment of hotels and similar lodging
individual income taxes: Provided, establishments, restaurants and
That their annual taxable income recreation centers;
does not exceed the property level (8) on admission fees charged by
as determined by the National theaters, cinema houses and
Economic and Development concert halls, circuses, leisure and
Authority (NEDA) for that year; 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
(d) exemption from training fees for citizens who are considered to be
socioeconomic programs; minimum wage earners in
accordance with Republic Act No.
(e) free medical and dental service, 9504;
diagnostic and laboratory fees such
as, but not limited to, x-rays,
computerized tomography scans (c) the grant of a minimum of five
and blood tests, in all government percent (5%) discount relative to the
facilities, subject to the guidelines to monthly utilization of water and
(d) exemption form training fees for be issued by the Department of electricity supplied by the public
socioeconomic programs undertaken Health in coordination with the utilities: Provided, That the
by the OSCA as part of its work; Philippine Health Insurance individual meters for the foregoing
Corporation (PHILHEALTH); utilities are registered in the name
(e) free medical and dental services of the senior citizen residing
in government establishment (f) the grant of twenty percent (20%) therein: Provided, further, That the
anywhere in the country, subject to discount on medical and dental monthly consumption does not
guidelines to be issued by the services, and diagnostic and exceed one hundred kilowatt hours
Department of Health, the laboratory fees provided under Sec. (100 kWh) of electricity and thirty
Government Service Insurance 4 (e) hereof, including professional cubic meters (30 m3) of
System and the Social Security fees of attending doctors in all water: Provided, furthermore, That
System; private hospitals and medical the privilege is granted per
facilities, in accordance with the household regardless of the number
of senior citizens residing therein;
THE SENIOR CITIZENS ACT
(f) 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.
rules and regulations to be issued by
the Department of Health, in
coordination with the Philippine
Health Insurance Corporation;
(g) the grant of twenty percent
(20%) discount in fare for domestic
air and sea travel for the exclusive
use or enjoyment of senior citizens;
(h) the grant of twenty percent
(20%) discount in public railways,
skyways and bus fare for the
exclusive use and enjoyment of
senior citizens;
(i) educational assistance to senior
citizens to pursue post secondary,
tertiary, post tertiary, as well as
vocational or technical education in
both public and private schools
through provision of scholarship,
grants, financial aid subsidies and
other incentives to qualified senior
citizens, including support for books,
learning materials, and uniform
allowance, to the extent feasible:
Provided, That senior citizens shall
meet minimum admission
requirement;
(j) to the extent practicable and
feasible, the continuance of the
same benefits and privileges given
by the Government Service
Insurance System (GSIS), Social
Security System (SSS) and PAG-IBIG,
as the case may be, as are enjoyed
by those in actual service.
(k) retirement benefits of retirees
from both the government and
private sector shall be regularly
reviewed to ensure their continuing
responsiveness and sustainability,
(d) exemption from training fees for
socioeconomic programs;
(e) free medical and dental
services, diagnostic and laboratory
fees such as, but not limited to, x-
rays, computerized tomography
scans and blood tests, in all
government facilities, subject to the
guidelines to be issued by the DOH
in coordination with the PhilHealth;
(f) the DOH shall administer free
vaccination against the influenza
virus and pneumococcal disease for
indigent senior citizen patients;
(g) educational assistance to senior
citizens to pursue pot secondary,
tertiary, post tertiary, vocational and
technical education, as well as short-
term courses for retooling in both
public and private schools through
provision of scholarships, grants,
financial aids, subsides and other
incentives to qualified senior
citizens, including support for books,
learning materials, and uniform
allowances, to the extent feasible:
Provided, That senior citizens shall
meet minimum admission
THE SENIOR CITIZENS ACT
and to the extent practicable and
feasible, shall be upgraded to be at
par with the current scale enjoyed
by those in actual service.
(l) to the extent possible, the
government may grant special
discounts in special programs for
senior citizens on purchase of basic
commodities, subject to the
guidelines to be issued for the
purpose by the Department of Trade
and Industry (DTI) and the
Department of Agriculture (DA); and
(m) provision of express lanes for
senior citizens in all commercial and
government establishments; in the
absence thereof, priority shall be
given to them.
In the availment of the privileges
mentioned above, the senior citizen
or elderly person may submit as
proof of his/her entitlement thereto
any of the following:
(a) an ID issued by the city or
municipal mayor or of the barangay
captain of the place where the
senior citizen or the elderly resides;
(b) the passport of the elderly
person or senior citizen concerned;
and
(c) other documents that establish
that the senior citizen or elderly
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.
THE SENIOR CITIZENS ACT
person is a citizen of the Republic
and is at least sixty (60) years of
age.
The establishment may claim the
discounts granted under (a), (f), (g)
and (h) as tax deduction based on
the net cost of the goods sold or
services rendered: Provided That the
cost of the discount shall be allowed
as deduction from gross income for
the same taxable year that the
discount is granted. Provided,
further, That the total amount of the
claimed tax deduction net of value
added tax if applicable, shall be
included in their gross sales receipts
for tax purposes and shall be subject
to proper documentation and to the
provisions of the National Internal
Revenue Code, as amended."
"Sec. 5. Government Assistance.
The Government shall provided the
following:
(a) Employment. Senior citizens who
have the capacity and desire to
work, or be re-employed, shall be
provided information and matching
services to enable them to be
productive members of society.
Terms of employments shall conform
with the provisions of the labor
code, as amended, and other laws,
rules and regulations.
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
THE SENIOR CITIZENS ACT
Private entities that will employ
senior citizens as employees upon
effectivity of this Act, shall be
entitled to an additional deduction
from their gross income, equivalent
to fifteen percent (15%) of the total
amount paid as salaries and wages
Sec. 5. Government to senior citizens subject to the
Assistance. The Government provision of Sec. 34 of the National
shall provide the following Internal Revenue Code, as amended:
assistance to those caring for and Provided, however, That such
living with the senior citizen: employment shall continue for a
(a) The senior shall be treated as period of at least six (6) months:
dependents provided for in the Provider, further, that the annual
National Internal Revenue Code and income of a senior citizen does not
as such, individual taxpayers caring exceed he poverty level as
for them, be they relatives or not determined by the National
shall be accorded the privileges Economic and Development
granted by the Code insofar as Authority (NEDA) for that year.
having dependents are concerned.
(b) Individuals or non- The Department of Labor and
governmental institutions Employment (DOLE), in coordination
establishing homes, residential with other government agencies
communities or retirement villages such as, but not limited to, the
solely for the senior citizens shall be Technology and Livelihood Resource
accorded the following: Center (TLRC) and the Department
(1) realty tax holiday for the and Trade and Industry (DTI), shall
first five (5) years starting from the assess, design and implement
first year of operation; training programs that will provide
skills and welfare or livelihood
(2) priority in the building support for senior citizens.
and/or maintenance of provincial or
municipal roads leading to the (b) Education. The Department of
aforesaid home, residential Education (DepEd), Technical
community or retirement village. Education and Skill Development
Authority (TESDA) and the
Commission and Higher Education
(CHED), in consultation of non-
government organizations (NGOs)
and people's organizations (Pos) for
senior citizen, shall institute a
program that will ensure access to
formal and non-formal education.
(c) Health. The Department of
Health (DOH), in coordination with
Internal Revenue Code (NICR), as
amended.
Sec. 5. Section 5 of the same Act, as SECTION 1. Section 5, sub-
amended, is hereby further paragraph h(2) of Republic Act No.
amended to read as follows: 7432, as amended, is hereby further
amended to read as follows:
SEC. 5. Government SEC. 5. Government Assistance.
Assistance. The government shall The government shall provide the
provide the following: following:
(a) Employment. Senior citizens x x x
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
THE SENIOR CITIZENS ACT
local government units (LGUs), non-
government organizations (NGOs)
and people's organizations (Pos) for
senior citizens, shall institute a
national health program and shall
provide an integrated health service
for senior citizens. It shall train
community-based health workers
among senior citizens and health
personnel to specialize in the
geriatric care health problems of
senior citizens.
(d) Social Services. The Department
of Social Welfare and Development
(DSWD), in cooperation with the
Office for Senior Citizen affairs
(OSCA) and the local government
units, non-government organizations
and peoples organizations for senior
citizens, shall develop and
implement programs on social
services for senior citizens, the
components of which are:
(1) "self and social enhancement
services" which provide senior
citizens opportunities for socializing,
Center (TLRC) and the Department
of Trade and Industry (DTI), shall
assess, design and implement
training programs that will provide
skills and welfare or livelihood
support for senior citizens.
(b) Education. 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 peoples organizations
(POs) for senior citizens, shall
institute programs that will ensure
access to formal and nonformal
education.
(c) Health. The DOH, in
coordination with local government
units (LGUs), NGOs and POs for
senior citizens, shall institute a
national health program and shall
provide an integrated health service
for senior citizens. It shall train
community-based health workers
among senior citizens and health
personnel to specialize in the
geriatric care and health problems of
senior citizens.
The national health program for
senior citizens shall, among others,
be harmonized with the National
Prevention of Blindness Program of
the DOH.
Throughout the country, there shall
be established a senior citizens
ward in every government hospital.
This geriatric ward shall be for the
exclusive use of senior citizens who
are in need of hospital confinement
by reason of their health conditions.
However, when urgency of public
THE SENIOR CITIZENS ACT
organizing, creative expression, and
improvement of self;
(2)" after care and follow-up
services" which provide senior
citizen who are discharged from the
home/institutions for the aged,
especially those who have problems
of reintegration with family and
community, wherein both the senior
citizens and their families are
provided with counseling;
(3)"neighborhood support services:
wherein the community/family
members provide care giving
services to their frail, sick, or
bedridden senior citizens; and
(4) "substitute family care" in the
form of residential care/group homes
for
The abandoned, neglected,
unattached or homeless senior
citizens and those incapable of self-
care.
The grant of at least fifty percent
(50%) discount for the consumption
of electricity, water and telephone
by the senior citizens center and
residential care/group homes that
are non-stock, non-profit domestic
corporation organized and operated
exclusively for the purpose of
promoting of well-being of
abandoned, neglected, unattached,
or homeless senior citizens.
(e) Housing. The national
government shall include in its
national shelter program the special
housing needs of senior citizens,
such as establishment of housing
units for the elderly;
(f) Access to Public Transport. The
necessity purposes so require, such
geriatric ward may be used for
emergency purposes, after which,
such senior citizens ward shall be
reverted to its nature as geriatric
ward.
(d) Social Services. At least fifty
percent (50%) discount shall be
granted on the consumption of
electricity, water, and telephone by
the senior citizens center and
residential care/group homes that
are government-run or 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
THE SENIOR CITIZENS ACT
Department of Transportation and
Communication (DOTC) shall
develop a program to assist senior
citizens to fully gain access in the
use of public transport facilities.
Further, the government shall
provide the following assistance to
those caring for and living with the
senior citizens:
(a) The senior citizen shall be
treated as dependents provided for
in the National Inter Revenue Code,
as amended, and as such, individual
taxpayers caring for them, be they
relatives or not shall be accorded
the privileges granted by the Code
insofar as having dependents are
concerned.
(b) Individuals or non-government
institutions establishing homes,
residential communities
retirement villages solely for the
senior citizens shall be accorded the
following:
(1) realty tax holiday for the first five
(5) years starting from the first year
of operation;
(2) priority in the building and/or
maintenance of the provincial or
municipal roads leading to the
aforesaid home, residential
community or retirement village."
senior citizens and those incapable
of self-care.
(e) Housing. The national
government shall include in its
national shelter program the special
housing needs of senior citizens,
such as establishment of housing
units for the elderly.
(f) Access to Public Transport. The
Department of Transportation and
Communications (DOTC) shall
develop a program to assist senior
citizens to fully gain access to public
transport facilities.
or
(h) Additional Government
Assistance
(1) xxx
(2) Mandatory PhilHealth Coverage.
All senior citizens shall be covered
(g) Incentive for Foster Care. The by the national health insurance
government shall provide incentives program of PhilHealth. Funds
to individuals or nongovernmental necessary to ensure the enrollment
institution caring for or establishing of all senior citizens not currently
homes, residential communities or covered by any existing category
retirement villages solely for, senior shall be sourced from the National
THE SENIOR CITIZENS ACT
"Sec. 6. The Office for Senior
Citizens Affairs (OSCA). There
shall be established in all cities and
municipalities an OSCA to be headed
by a senior citizen who shall be
appointed by the mayor for a term
of three (3) years without
reappointment from a list of three
(3) nominees of the sangguniang
panlungsod or the sangguniang
bayan. The head of the OSCA shall
be assisted by the City Social
Welfare and Development Officer or
the municipal social welfare and
development officer, in coordination
with the Social Welfare and
Development Office.
Sec. 6. Retirement Benefits. To
citizens, as follows: Health Insurance Fund of PhilHealth
(1) realty tax holiday for the first from proceeds of Republic Act No.
five (5) years starting from the first 10351, in accordance with the
year of operation; and pertinent laws and regulations.
(2) priority in the construction or
maintenance of provincial or (3) x x x.
municipal roads leading to the
aforesaid home, residential
community or retirement village.
(h) Additional Government
Assistance.
(1) Social Pension. Indigent senior
citizens shall be entitled to a
monthly stipend amounting to Five
hundred pesos (Php500.00) to
augment the daily subsistence and
other medical needs of senior
citizens, subject to a review every
two (2) years by Congress, in
consultation with the DSWD.
(2) Mandatory PhilHealth Coverage.
All indigent senior citizens shall be
covered by the national health
insurance program of PhilHealth.
The LGUs where the indigent senior
citizens resides shall allocate the
necessary funds to ensure the
enrollment of their indigent senior
citizens in accordance with the
pertinent laws and regulations.
(3) Social Safety Nets. Social safety
assistance intended to cushion the
effects of economics shocks,
disasters and calamities shall be
available for senior citizens. The
social safety assistance which shall
include, but not limited to, food,
medicines, and financial assistance
for domicile repair, shall be sourced
from the disaster/calamity funds of
LGUs where the senior citizens
reside, subject to the guidelines to
be issued by the DSWD.
THE SENIOR CITIZENS ACT
the extent practicable and feasible,
retirement benefits from both the
Government and the private sectors
shall be upgraded to be at par with
the current scale enjoyed by those
in actual service.
The Office of the Mayor shall
exercise supervision over the OSCA
relative to their plans, activities and
programs for senior citizens. The
OSCA shall work together and
establish linkages with accredited
NGOs, Pos, and the barangays in
their respective areas.
The office for senior citizens affairs
shall have the following functions:
(a) To plan, implement and monitor
yearly work programs in pursuance
of the objectives of this Act;
(b) To draw up a list of available and
required services which can
provided by the senior citizens;
(c) To maintain and regularly update
on a quarterly basis the list of senior
citizens and to issue nationally
uniform individual identification
cards, free of charge, which be valid
anywhere in the country;
(d) To service as a general
information and liaison center to
serve the needs of the senior
citizens;
(e) To monitor compliance of the
provisions of this Act particularly the
grant of special discounts and
privileges to senior citizens;
Sec. 6. Section 6 of the same Act, as
amended, is heeby further amended
to read as follows:
SEC. 6. The Office for Senior
Citizens Affairs (OSCA). There
shall be established in all cities and
municipalities an OSCA to be headed
by a senior citizen who shall be
appointed by the mayor for a term
of three (3) years without
reappointment but without prejudice
to an extension if exigency so
requires. Said appointee shall be
chosen from a list of three (3)
nominees as recommended by a
general assembly of senior citizens
organizations in the city or
municipality.
The head of the OSCA shall be
appointed to serve the interest of
senior citizens and shall not be
removed or replaced except for
reasons of death permanent
disability or ineffective performance
of his duties to the detriment of
fellow senior citizens.
The head of the OSCA shall be
entitled to receive an honorarium of
an amount at least equivalent to
Salary Grade 10 to be approved by
the LGU concerned.
The head of the OSCA shall be
assisted by the City Social Welfare
and Development officer or by the
Municipal Social Welfare and
Development Officer, in coordination
with the Social Welfare and
THE SENIOR CITIZENS ACT
(f) To report to the mayor,
establishment found violating any
provision of this Act; and
(g) To assist the senior citizens in
filing complaints or charges against
any establishment, institution, or
agency refusing to comply with the
privileges under this Act before the
Department of Justice or the
provincial, city or municipal trial
court."
"Sec. 7. Municipal/City
Responsibility. It shall be the
responsibility of the municipal/city
through the mayor to require all
establishment covered by this Act to
prominently display posters,
stickers, and other notices that will
generate public awareness of the
right and privileges of senior citizens
and to ensure that the provisions of
this Act are implemented to its
fullest."
"Sec. 8. Partnership of the
National and Local Government
Units. The national government
and local government units shall
explore livelihood opportunities and
other undertaking to enhance the
well-being of senior citizens. The
shall encourage the establishment
of grassroots organizations for the
elderly in their respective territorial
jurisdictions."
"Sec. 9 Support for Non-
Governmental Organizations
(NGO's). Non-governmental
organizations or private volunteer
Development Office.
The Office of the Mayor shall
exercise supervision over the OSCA
relative to their plans, activities and
programs for senior citizens. The
OSCA shall work together and
establish linkages with accredited
NGOs Pos and the barangays in their
respective areas.
The OSCA shall have the following
functions:
(a) To plan, implement and monitor
yearly work programs in pursuance
of the objectives of this Act;
(b) To draw up a list of available
and required services which can be
provided by the senior citizens;
(c) To maintain and regularly
update on a quarterly basis the list
of senior citizens and to issue
national individual identification
cards, free of charge, which shall be
valid anywhere in the country;
(d) To serve as a general
information and liason center for
senior citizens;
(e) To monitor compliance of the
provisions of this Act particularly the
grant of special discounts and
privileges to senior citizens;
(f) To report to the mayor, any
individual, establishments, business
entity, institutions or agency found
violating any provision of this Act;
and
(g) To assist the senior citizens in
filing complaints or charges against
any individual, establishments,
business entity, institution, or
agency refusing to comply with the
privileges under this Act before the
Department of Justice (DOJ), the
THE SENIOR CITIZENS ACT
Sec. 8. Municipality
Responsibility. It shall be the
responsibility of the municipality
through the mayor to ensure that
the provisions of this Act are
implemented to its fullest.
organizations dedicated to the Provincial Prosecutors Office, the
promotions, enhancement and regional or the municipal trial court,
support of the welfare of senior the municipal trial court in cities, or
citizens are hereby encouraged to the municipal circuit trial court.
become partners of government in
the implementation of program and
projects for the elderly.
According, the government shall
recognize the vital role of NGOs in
complementing the government in
the delivery of services to senior
citizens. It shall likewise encourage
NGOs for the senior citizens to
develop innovative service models
and pilots projects and to assist in
the duplication of successful
examples of these models elsewhere
in the country.
"Sec. 10. Penalties. Any person
who violates any provision of this
Act shall suffer the following
penalties:
(1) For the first violation, a fine of
not less than Fifty thousand pesos
(P50,000.00) but not exceeding One
hundred thousand pesos
(P100,000.00) and imprisonment of
not less than six (6) months but not
more than two (2) years; and
(2) For any subsequent violation, a
fine of not less than One hundred
thousand pesos (P100,000.00) but
exceeding Two hundred thousand
pesos (P200,000.00) and
imprisonment for not less than two
(2) years but not less than six (6)
THE SENIOR CITIZENS ACT
years.
Sec. 7. Section 10 of the same Act,
as amended, is hereby further
Any person who abuses the
amended to read as follows:
privileges granted herein shall be
punished with a fine of not less than
Sec. 9. Penalties. Violation of SEC. 10. Penalties. Any person
Five thousand pesos (P5,000.00) but
any provision of this Act for which no who refuses to honor the senior
not more than Fifty thousand pesos
penalty is specifically provided citizen card issued by this the
(P50,000.00), and imprisonment of
under any other law, shall be government or violates any
not less than six (6) months.
punished by imprisonment not provision of this Act shall suffer the
exceeding one (1) month or a fine following penalties:
If the offender is a corporation,
not exceeding One thousand pesos (a) For the first violation,
organization or any similar entity,
(P1,000.00) or both. imprisonment of not less than two
the official thereof directly involved
(2) years but not more than six (6)
shall be liable therefore.
years and a fine of not less than Fifty
thousand pesos (Php50,000.00) but
not exceeding One hundred
thousand pesos (Php100,000.00);

If the offender is an alien or a (b) For any subsequent violation,

foreigner, he shall be deported imprisonment of not less than two
immediately after service of (2) years but not more than six (6)
sentence without further deportation years and a fine of not less than One
proceedings. Hundred thousand pesos
(Php100,000.00) but not exceeding
Upon filling an appropriate Two hundred thousand pesos
complaint, and after due notice and (Php200,000.00); and
hearing, the proper authorities may
also cause the cancellation or (c) Any person who abuses the
revocation of the business permit, privileges granted herein shall be
permit to operate, franchise and punished with imprisonment of not
other similar privileges granted to less than six (6) months and a fine
any business entity that fails to of not less than Fifty thousand pesos
abide by the provisions of this Act." (Php50,000.00) but not more than
One hundred thousand pesos
(Php100,000.00).

If the offender is a corporation,

partnership, organization or any
"Sec. 11. Monitoring and similar entity, the officials thereof
Coordinating Mechanism. A directly involved such as the
monitoring and coordinating president, general manager,
mechanism shall be established to managing partner, or such other
be chaired by the DSWD, with the officer charged with the
assistance of the Department of management of the business affairs
Justice (DOJ), Department of Health shall be liable therefor.
THE SENIOR CITIZENS ACT
(DOH), Department of the Interior
and Local Government (DILG), and If the offender is an alien or a
five (5) accredited NGOs foreigner, he/she shall be deported
representing but not limited to, immediately after service of
women, urban poor, rural poor, and sentence.
the veterans."

Upon filing of an appropriate

complaint, and after due notice and
hearing, the proper authorities may
also cause the cancellation or
revocation of the business permit,
permit to operate, franchise and
other similar privileges granted to
any person, establishment or
business entity that fails to abide by
the provisions of this Act.
Sec. 8. Section 11 of the same Act,
as amended, is hereby further
amended to read as follows:

SEC. 11. Monitoring and

Coordinating Mechanism. A
National Coordinating and
Monitoring Board shall be
"Sec. 12. Implementing Rules established which shall be
and Regulations. The Secretary composed of the following:
of Social Welfare and Development, (a) Chairperson the Secretary of
within sixty (60) days from the the DSWD or an authorized
approval of this Act, shall representative;
promulgate the implementing, rules (b) Vice Chairperson the
and regulations for the effective Secretary of the Department of the
implementation of the provisions of Interior and Local Government
this Act. In consultation and (DILG) or an authorized
coordination with the following representative; and
agencies and offices: (c) Members:
(a) Department of Health; (1) the Secretary of the DOJ or an
(b) Department of Labor and authorized representative;
Employment; (2) the Secretary of the DOH or an
(c) Department of Education; authorized representative;
(d) Depart of Transportation and (3) the Secretary of the DTI or an
Communications; authorized representative; and
(e) Department of Justice; (4) representatives from five (5)
(f) Department of Interior and Local NGOs for senior citizens which are
Government; duly accredited by the DSWD and
(g) Department of Trade and have service primarily for senior
Industry; citizens. Representatives of NGOs
THE SENIOR CITIZENS ACT
Sec. 10. Implementing Rules and
Regulations. The Secretary of
Social Welfare and Development,
jointly with the Department of
Finance, the Department of Tourism,
the Department of Health, the
Department of Transportation and
Communications and the
Department of Interior and Local
Government shall issue the
necessary rules and regulations to
carry out the objectives of this Act.
Sec. 11. Appropriation. The
necessary appropriation for the
operation and maintenance of the
(h) Department of Finance;
(i) Commission of Higher Education
(j) Technical Education and Skills
Development Authority;
(k) National Economic and
Development Authority;
(l) Housing and Urban Development
Coordinating Council; and
(m) Five (5) non-governmental
organizations of people's
organizations for the senior citizens
duly accredited by the DSWD."
Sec. 13. Appropriation. The
necessary appropriation for the
operation and maintenance of the
OSCA shall be appropriated and
approved by the local government
units concerned. The amount
necessary to carry out the provisions
of this Act upon its effectivity shall
be charged out of the funds of the
Office of the President. Thereafter,
any such sum as shall be needed for
the regular implementation of this
Act shall be included in subsequent
General Appropriations Act following
its enactment into law."
shall serve a period of tree (3) years.
The Board may call on other
government agencies, NGOs and Pos
to serve as resource persons as the
need arises. Resource person have
no right to vote in the National
Coordinating and Monitoring Board.
Sec. 9. Implementing Rules and
Regulations. Within sixty (60) days
from the effectivity of this Act, the
Secretary of the DSWD shall
formulate and adopt amendments to
the existing rules and regulations
implementing Republic Act No.
7432, as amended by Republic Act
No. 9257, to carry out the objectives
of this Act, in consultation with the
Department of Finance, the
Department of Tourism, the Housing
and Urban Development
Coordinating Council (HUDCC), the
DOLE, the DOJ, the DILG, the DTI,
the DOH, the DOTC, the NEDA, the
DepED, the TESDA, the CHED, and
five (5) NGOs or POs for the senior
citizens duly accredited by the
DSWD. The guidelines pursuant to
Section 4(a)(i) shall be established
by the DOH within sixty (60) days
upon the effectivity of this Act.
Sec. 10. Appropriations. The
Necessary appropriations for the
operation and maintenance of the
THE SENIOR CITIZENS ACT
OSCA shall be appropriated and
approved by the local government
units concerned. The National
Government shall appropriate such
amount, as may be necessary to
carry out the objectives of this Act.
Sec. 12. Repealing Clause. All
provisions of laws, orders, decrees,
including rules and regulations
inconsistent herewith are hereby
repealed and/or modified
accordingly.
Sec. 13. Separability Clause. If
any part or provision of this Act shall
be held to be unconstitutional or
invalid, other provisions hereof
which are not affected thereby shall
continue to be in full force and
effect.
Sec. 14. Effectivity. This Act
shall take effect fifteen (15) days
following its publication in one (1)
national newspaper of general
circulation.
Sec. 3. All laws, presidential
decrees, executive orders and rules
and regulations or part thereof,
contrary to, or inconsistent with the
provisions of this Act, are hereby
repealed or modified accordingly.
Sec. 4. Should any provision of this
Act be found unconstitutional by a
court of law, such provision shall be
severed from the remainder of this
Act, and such action shall not affect
the enforceability of the remaining
provisions of this Act.
Sec. 5. This Act shall take effect
fifteen (15) days after its complete
publication in any two (2) national
newspapers of general circulation.
Approved: February 26, 2004
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.
Sec. 11. Repealing Clause. All law, SEC. 2. Repealing Clause. All
executive orders, rules and laws, decrees, executive orders,
regulations or any part hereof rules and regulations, or parts
inconsistent herewith are deemed thereof which are inconsistent with
repealed or modified accordingly. this Act are hereby repealed,
Sec. 12. Separability Clause. If amended or modified accordingly.
any part or provision of this Act shall
be declared unconstitutional and SEC. 3. Effectivity. This Act shall
invalid, such 18 declaration shall not take effect fifteen (15) days after its
invalidate other parts thereof which publication in the Official Gazette or
shall remain in full force and effect. in at least two (2) newspapers of
Sec. 13. Effectivity. This Act shall general circulation.
take effect fifteen (15) days its
complete publication n the Official Approved: NOV 05 2014
Gazette or in at least two (2)
newspapers of general circulation,
whichever comes earlier.
Approved: FEB 15, 2010