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Circular No. 4-A - Increase in funeral benefit of all SSS members.

[It states: "Pursuant to Social


Security Commission Resolution No. 582 dated 19 August 1998, the funeral benefit has been
increased from P12,000.00 to P15,000.00. Effectivity: 01 September 1998"].

REPUBLIC ACT NO. 8291

AN ACT AMENDING PRESIDENTIAL DECREE NO. 1146, AS AMENDED, EXPANDING AND INCREASING THE
COVERAGE AND BENEFITS OF THE GOVERNMENT SERVICE INSURANCE SYSTEM, INSTITUTING REFORMS
THEREIN AND FOR OTHER PURPOSES
SECTION 1. Presidential Decree No. 1146, as amended, otherwise known as the Revised Government
Service Insurance Act of 1977, is hereby further amended to read as follows:

SECTION 1. Title. The short title of this Act shall be: The Government Service Insurance System Act
of 1997.

A. DEFINITIONS

SECTION 2. Definition of Terms. Unless the context otherwise indicates, the following terms shall
mean:

(a) GSIS The Government Service Insurance System created by Commonwealth Act No. 186;

(b) Board The Board of Trustees of the Government Service Insurance System;

(c) Employer The national government, its political subdivisions, branches, agencies or
instrumentalities, including government-owned or controlled corporations, and financial institutions
with original charters, the constitutional commissions and the judiciary;

(d) Employee or Member Any person, receiving compensation while in the service of an employer as
defined herein, whether by election or appointment, irrespective of status of appointment, including
barangay and sanggunian officials;

(e) Active Member A member who is not separated from the service;

(f) Dependents Dependents shall be the following: (a) the legitimate spouse dependent for support
upon the member or pensioner; (b) the legitimate, legitimated, legally adopted child, including the
illegitimate child, who is unmarried, not gainfully employed, not over the age of majority, or is over the
age of majority but incapacitated and incapable of self-support due to a mental or physical defect
acquired prior to age of majority; and (c) the parents dependent upon the member for support;

(g) Primary beneficiaries The legal dependent spouse until he/she

remarries and the dependent children;

(h) Secondary beneficiaries The dependent parents and, subject to the restrictions on dependent
children, the legitimate descendants;

(i) Compensation The basic pay or salary received by an employee, pursuant to his
election/appointment, excluding per diems, bonuses, overtime pay, honoraria, allowances and any
other emoluments received in addition to the basic pay which are not integrated into the basic pay
under existing laws;

(j) Contribution The amount payable to the GSIS by the member and the employer in accordance
with Section 5 of this Act;

(k) Current Daily Compensation The actual daily compensation or the actual monthly compensation
divided by the number of working days in the month of contingency but not to exceed twenty-two (22)
days;
(l) Average Monthly Compensation (AMC) The quotient arrived at after dividing the aggregate
compensation received by the member during his last thirty-six (36) months of service preceding his
separation/retirement/disability/death by thirty-six (36), or by the number of months he received such
compensation if he has less than thirty-six (36) months of service: Provided, That the average monthly
compensation shall in no case exceed the amount and rate as may be respectively set by the Board
under the rules and regulations implementing this Act as determined by the actuary of the GSIS:
Provided, further, That initially the average monthly compensation shall not exceed Ten thousand pesos
(P10,000.00), and premium shall be nine percent (9%) and twelve percent (12%) for employee and
employer covering the AMC limit and below; and two percent (2%) and twelve percent (12%) for
employee and employer covering the compensation above the AMC limit;

(m) Revalued average monthly compensation An amount equal to one hundred seventy percent
(170%) of the first One thousand pesos (P1,000) of the average monthly compensation plus one
hundred percent (100%) of the average monthly compensation in excess of One thousand pesos
(P1,000);

(n) Lump sum The basic monthly pension multiplied by sixty (60);

(o) Pensioner Any person receiving old-age or permanent total disability pension or any person who
has received the lump sum excluding one receiving survivorship pension benefits as defined in Section
20 of this Act;

(p) Gainful Occupation Any productive activity that provided the member with income at least equal
to the minimum compensation of government employees;

(q) Disability Any loss or impairment of the normal functions of the physical and/or mental faculty of
a member which reduces or eliminates his/her capacity to continue with his/her current gainful
occupation or engage in any other gainful occupation;

(r) Total Disability Complete incapacity to continue with his present employment or engage in any
gainful occupation due to the loss or impairment of the normal functions of the physical and/or mental
faculties of the member;

(s) Permanent Total Disability Accrues or arises when recovery from the impairment mentioned in
Section 2(Q) is medically remote;

(t) Temporary Total Disability Accrues or arises when the impaired physical and/or mental faculties
can be rehabilitated and/or restored to their normal functions;

(u) Permanent Partial Disability Accrues or arises upon the irrevocable loss or impairment of certain
portion/s of the physical faculties, despite which the member is able to pursue a gainful occupation.

B. MEMBERSHIP IN THE GSIS

SECTION 3. Compulsory Membership. Membership in the GSIS shall be compulsory for all employees
receiving compensation who have not reached the compulsory retirement age, irrespective of
employment status, except members of the Armed Forces of the Philippines and the Philippine National
Police, subject to the condition that they must settle first their financial obligation with the GSIS, and
contractuals who have no employer and employee relationship with the agencies they serve.
Except for the members of the judiciary and constitutional commissions who shall have life insurance
only, all members of the GSIS shall have life insurance, retirement, and all other social security
protection such as disability, survivorship, separation, and unemployment benefits.

SECTION 4. Effect of Separation from the Service. A member separated from the service shall
continue to be a member, and shall be entitled to whatever benefits he has qualified to in the event of
any contingency compensable under this Act.

C. SOURCES OF FUNDS

SECTION 5. Contributions. (a) It shall be mandatory for the member and the employer to pay the
monthly contributions specified in the following schedule:

Monthly Compensation Percentage of Monthly

Compensation Payable by

Member Employer

I. Maximum Average

Monthly Compensation

(AMC) Limit and Below 9.0% 12.0%

II. Over the Maximum AMC Limit

III.

Up to the Maximum AMC Limit 9.0% 12.0%

In Excess of the AMC Limit 2.0% 12.0%

Members of the judiciary and constitutional commissioners shall pay three percent (3%) of their
monthly compensation as personal share, and their employers a corresponding three percent (3%) share
for their life insurance coverage.

(b) The employer shall include in its annual appropriation the necessary amounts for its share of the
contributions indicated above, plus any additional premiums that may be required on account of the
hazards or risks of its employees occupation.

(c) It shall be mandatory and compulsory for all employers to include the payment of contributions in
their annual appropriations. Penal sanctions shall be imposed upon employers who fail to include the
payment of contributions in their annual appropriations or otherwise fail to remit the accurate/exact
amount of contributions on time, or delay the remittance of premium contributions to the GSIS. The
heads of offices and agencies shall be administratively liable for non-remittance or delayed remittance
of premium contributions to the GSIS.

SECTION 6. Collection and Remittance of Contributions. (a) The employer shall report to the GSIS the
names of all its employees, their corresponding employment status, positions, salaries and such other
pertinent information, including subsequent changes therein, if any, as may be required by the GSIS; the
employer shall deduct each month from the monthly salary or compensation of each employee the
contribution payable by him in accordance with the schedule prescribed in the rules and regulations
implementing this Act.

(b) Each employer shall remit directly to the GSIS the employees and employers contributions within
the first ten (10) days of the calendar month following the month to which the contributions apply. The
remittance by the employer of the contributions to the GSIS shall take priority over and above the
payment of any and all obligations, except salaries and wages of its employees.

SECTION 7. Interests on Delayed Remittances. Agencies which delay the remittance of any and all
monies due the GSIS shall be charged interests as may be prescribed by the Board but not less than two
percent (2%) simple interest per month. Such interest shall be paid by the employers concerned.

SECTION 8. Government Guarantee. The government of the Republic of the Philippines hereby
guarantees the fulfillment of the obligations of the GSIS to its members as and when they fall due.

D. BENEFITS

SECTION 9. Computation of the Basic Monthly Pension. (a) the basic monthly pension is equal to:

1) thirty-seven and one-half percent (37.5%) of the revalued average monthly compensation; plus

2) two and one-half percent (2.5%) of said revalued average monthly compensation for each year of
service in excess of fifteen (15) years: Provided, That the basic monthly pension shall not exceed ninety
percent (90%) of the average monthly compensation.

(b) The basic monthly pension may be adjusted upon the recommendation of the President and
General Manager of the GSIS and approved by the President of the Philippines in accordance with the
rules and regulations prescribed by the GSIS: Provided, however, That the basic monthly pension shall
not be less than One thousand and three hundred pesos (P1,300.00): Provided, further, That the basic
monthly pension for those who have rendered at least twenty (20) years of service after the effectivity
of this Act shall not be less than Two thousand four hundred pesos (P2,400.00) a month.

SECTION 10. Computation of Service. (a) The computation of service for the purpose of determining
the amount of benefits payable under this Act shall be from the date of original appointment/election,
including periods of service at different times under one or more employers, those performed overseas
under the authority of the Republic of the Philippines, and those that may be prescribed by the GSIS in
coordination with the Civil Service Commission.

(b) All service credited for retirement, resignation or separation for which corresponding benefits have
been awarded under this Act or other laws shall be excluded in the computation of service in case of
reinstatement in the service of an employer and subsequent retirement or separation which is
compensable under this Act.

For the purpose of this section the term service shall include full time service with compensation:
Provided, That part time and other services with compensation may be included under such rules and
regulations as may be prescribed by the GSIS.

SEPARATION BENEFITS
SECTION 11. Separation Benefits. The separation benefit shall consist of: (a) a cash payment
equivalent to one hundred percent (100%) of his average monthly compensation for each year of service
he paid contributions, but not less than Twelve thousand pesos (P12,000) payable upon reaching sixty
(60) years of age or upon separation, whichever comes later: Provided, That the member resigns or
separates from the service after he has rendered at least three (3) years of service but less than fifteen
(15) years; or

(b) A cash payment equivalent to eighteen (18) times his basic monthly pension payable at the time of
resignation or separation, plus an old-age pension benefit equal to the basic monthly pension payable
monthly for life upon reaching the age of sixty (60): Provided, That the member resigns or separates
from the service after he has rendered at least fifteen (15) years of service and is below sixty (60) years
of age at the time of resignation or separation.

SECTION 12. Unemployment or Involuntary Separation Benefits. Unemployment benefits in the form
of monthly cash payments equivalent to fifty percent (50%) of the average monthly compensation shall
be paid to a permanent employee who is involuntarily separated from the service due to the abolition of
his office or position usually resulting from reorganization: Provided, That he has been paying integrated
contributions for at least one (1) year prior to separation. Unemployment benefits shall be paid in
accordance with the following schedule:

Contributions Made Benefit Duration

1 year but less than 3 years 2 months

3 or more years but less than 6 years 3 months

6 or more years but less than 9 years 4 months

9 or more years but less than 11 years 5 months

11 or more years but less than 15 years 6 months

The first payment shall be equivalent to two (2) monthly benefits. A seven-day (7) waiting period shall
be imposed on succeeding monthly payments.

All accumulated unemployment benefits paid to the employee during his entire membership with the
GSIS shall be deducted from voluntary separation benefits.

The GSIS shall prescribe the detailed guidelines in the operationalization of this section in the rules and
regulations implementing this Act.

RETIREMENT BENEFITS

SECTION 13. Retirement Benefits. (a) Retirement benefit shall be:

(1) the lump sum payment as defined in this Act payable at the time of retirement plus an old-age
pension benefit equal to the basic monthly pension payable monthly for life, starting upon expiration of
the five-year (5) guaranteed period covered by the lump sum; or

(2) cash payment equivalent to eighteen (18) months of his basic monthly pension plus monthly
pension for life payable immediately with no five-year (5) guarantee.
(b) Unless the service is extended by appropriate authorities, retirement shall be compulsory for an
employee at sixty-five (65) years of age with at least fifteen (15) years of service: Provided, That if he has
less than fifteen (15) years of service, he may be allowed to continue in the service in accordance with
existing civil service rules and regulations.

SECTION 13-A. Conditions for Entitlement. A member who retires from the service shall be entitled
to the retirement benefits in paragraph (a) of Section 13 hereof: Provided, That:

(1) he has rendered at least fifteen (15) years of service;

(2) he is at least sixty (60) years of age at the time of retirement; and

(3) he is not receiving a monthly pension benefit from permanent total disability.

SECTION 14. Periodic Pension Adjustment. The monthly pension of all pensioners including all those
receiving survivorship pension benefits shall be periodically adjusted as may be recommended by the
GSIS actuary and approved by the Board in accordance with the rules and regulations prescribed by the
GSIS.

PERMANENT DISABILITY BENEFITS

SECTION 15. General Conditions for Entitlement. A member who suffers permanent disability for
reasons not due to his grave misconduct, notorious negligence, habitual intoxication, or willful intention
to kill himself or another, shall be entitled to the benefits provided for under Sections 16 and 17
immediately following, subject to the corresponding conditions therefor.

SECTION 16. Permanent Total Disability Benefits. (a) If the permanent disability is total, he shall
receive a monthly income benefit for life equal to the basic monthly pension effective from the date of
disability: Provided, That:

(1) he is in the service at the time of disability; or

(2) if separated from the service, he has paid at least thirty-six (36) monthly contributions within the five
(5) year period immediately preceding his disability, or has paid a total of at least one hundred eighty
(180) monthly contributions, prior to his disability: Provided, further, That if at the time of disability, he
was in the service and has paid a total of at least one hundred eighty (180) monthly contributions, in
addition to the monthly income benefit, he shall receive a cash payment equivalent to eighteen (18)
times his basic monthly pension: Provided, finally, That a member cannot enjoy the monthly income
benefit for permanent disability and the old-age retirement simultaneously.

(b) If a member who suffers permanent total disability does not satisfy conditions (1) and (2) in
paragraph (a) of this section but has rendered at least three (3) years service at the time of his disability,
he shall be advanced the cash payment equivalent to one hundred percent (100%) of his average
monthly compensation for each year of service he paid contributions, but not less than Twelve
Thousand pesos (P12,000) which should have been his separation benefit.

(c) Unless the member has reached the minimum retirement age, disability benefit shall be suspended
when:

(1) he is reemployed or
(2) he recovers from disability as determined by the GSIS, whose decision shall be final and binding; or

(3) he fails to present himself for medical examination when required by the GSIS.

(d) The following disabilities shall be deemed total and permanent:

(1) complete loss of sight of both eyes;

(2) loss of two (2) limbs at or above the ankle or wrist;

(3) permanent complete paralysis of two(2) limbs;

(4) brain injury resulting in incurable imbecility or insanity; and

(5) such other cases as may be determined by the GSIS.

SECTION 17. Permanent Partial Disability Benefits. (a) If the disability is partial, he shall receive a
cash payment in accordance with a schedule of disabilities to be prescribed by the GSIS: Provided, That
he satisfies either conditions (1) or (2) of Section 16(a);

(b) The following disabilities shall be deemed permanent and partial:

(1) complete and permanent loss of the use of:

(i) any finger

(ii) any toe

(iii) one arm

(iv) one hand

(v) one foot

(vi) one leg

(vii) one or both ears

(viii) hearing of one or both ears

(ix) sight of one eye

(2) such other cases as may be determined by the GSIS.

TEMPORARY DISABILITY BENEFITS

SECTION 18. Temporary Total Disability Benefit. (a) A member who suffers temporary total disability
for reasons not due to any of the conditions enumerated in Section 15 hereof shall be entitled to
seventy-five percent (75%) of his current daily compensation for each day or fraction thereof of
temporary disability benefit not exceeding one hundred twenty (120) days in one calendar year after
exhausting all his sick leave credits and collective bargaining agreement sick leave benefits, if any, but
not earlier than the fourth day of his temporary total disability: Provided, That:

(1) he is in the service at the time of his disability; or


(2) if separated, he has rendered at least three (3) years of service and has paid at least six (6) monthly
contributions in the twelve-month period immediately preceding his disability.

Provided, however, That a member cannot enjoy the temporary total disability benefit and sick leave
pay simultaneously: Provided, further, That if the disability requires more extensive treatment that lasts
beyond one hundred twenty (120) days, the payment of the temporary total disability benefit may be
extended by the GSIS but not to exceed a total of two hundred forty (240) days.

(b) The temporary total disability benefit shall in no case be less than Seventy pesos (P70.00) a day.

(c) The notices required of the member and the employer, the mode of payment, and the other
requirements for entitlement to temporary total disability benefits shall be provided in the rules and
regulations to be prescribed by the GSIS.

SECTION 19. Non-scheduled Disability. For injuries or illnesses resulting in a disability not listed in
the schedule of partial/total disability, as provided herein, the GSIS shall determine the nature of the
disability and the corresponding benefits therefor.

SURVIVORSHIP BENEFITS

SECTION 20. Survivorship Benefits. When a member or pensioner dies, the beneficiaries shall be
entitled to survivorship benefits provided in Sections 21 and 22 hereunder subject to the conditions
therein provided for. The survivorship pension shall consist of:

(1) the basic survivorship pension which is fifty percent (50%) of the basic monthly pension; and

(2) the dependent childrens pension not exceeding fifty percent (50%) of the basic monthly pension.

(3)

SECTION 21. Death of a Member. (a) Upon the death of a member, the primary beneficiaries shall be
entitled to:

(1) survivorship pension: Provided, That the deceased:

(i) was in the service at the time of his death; or

(ii) if separated from the service, has at least three (3) years of service at the time of his death and has
paid thirty-six (36) monthly contributions within the five-year period immediately preceding his death;
or has paid a total of at least one hundred eighty (180) monthly contributions prior to his death; or

(2) the survivorship pension plus a cash payment equivalent to one hundred percent (100%) of his
average monthly compensation for every year of service: Provided, That the deceased was in the service
at the time of his death with at least three (3) years of service; or

(3) a cash payment equivalent to one hundred percent (100%) of his average monthly compensation for
each year of service he paid contributions, but not less than Twelve thousand pesos (P12,000.00):
Provided, That the deceased has rendered at least three (3) years of service prior to his death but does
not qualify for the benefits under the item (1) or (2) of this paragraph.

(b) The survivorship pension shall be paid as follows:


(1) when the dependent spouse is the only survivor, he/she shall receive the basic survivorship pension
for life or until he/she remarries;

(2) when only dependent children are the survivors, they shall be entitled to the basic survivorship
pension for as long as they are qualified, plus the dependent childrens pension equivalent to ten
percent (10%) of the basic monthly pension for every dependent child not exceeding five (5), counted
from the youngest and without substitution;

(3) when the survivors are the dependent spouse and the dependent children, the dependent spouse
shall receive the basic survivorship pension for life or until he/she remarries, and the dependent
children shall receive the dependent childrens pension mentioned in the immediately preceding
paragraph (2) hereof.

(c) In the absence of primary beneficiaries, the secondary beneficiaries shall be entitled to:

(1) the cash payment equivalent to one hundred percent (100%) of his average monthly compensation
for each year of service he paid contributions, but not less than Twelve thousand pesos (P12,000):
Provided, That the member is in the service at the time of his death and has at least three (3) years of
service; or

(2) in the absence of secondary beneficiaries, the benefits under this paragraph shall be paid to his legal
heirs.

(d) For purposes of the survivorship benefits, legitimate children shall include legally adopted and
legitimate children.

SECTION 22. Death of a Pensioner. Upon the death of an old-age pensioner or a member receiving
the monthly income benefit for permanent disability, the qualified beneficiaries shall be entitled to the
survivorship pension defined in Section 20 of this Act, subject to the provisions of paragraph (b) of
Section 21 hereof. When the pensioner dies within the period covered by the lump sum, the
survivorship pension shall be paid only after the expiration of the said period.

FUNERAL BENEFITS

SECTION 23. Funeral Benefit. The amount of funeral benefit shall be determined and specified by the
GSIS in the rules and regulations but shall not be less than Twelve thousand pesos (P12,000.00):
Provided, That it shall be increased to at least Eighteen thousand pesos (P18,000.00) after five (5) years
and shall be paid upon the death of:

(a) an active member as defined under Section 2(e) of this Act; or

(b) a member who has been separated from the service, but who may be entitled to future benefit
pursuant to Section 4 of this Act; or

(c) a pensioner, as defined in Section 2(o) of this Act; or

(d) a retiree who at the time of his retirement was of pensionable age under this Act but who opted to
retire under Republic Act No. 1616.

LIFE INSURANCE BENEFITS


SECTION 24. Compulsory Life Insurance. All employees except for Members of the Armed Forces of
the Philippines (AFP) and the Philippine National Police (PNP) shall, under such terms and conditions as
may be promulgated by the GSIS, be compulsorily covered with life insurance, which shall automatically
take effect as follows:

(1) for those employed after the effectivity of this Act, their insurance shall take effect on the date of
their employment;

(2) for those whose insurance will mature after the effectivity of this Act, their insurance shall be
deemed renewed on the day following the maturity or expiry date of their insurance;

(3) for those without any life insurance as of the effectivity of this Act, their insurance shall take effect
following said effectivity.

SECTION 25. Dividends. An annual dividend may be granted to all members of the GSIS whose life
insurance is in force for at least one (1) year in accordance with a dividend allocation formula to be
determined by the GSIS.

SECTION 26. Optional Insurance. Subject to the rules and regulations prescribed by the GSIS, a
member may apply for insurance and/or pre-need coverage embracing life, health, hospitalization,
education, memorial plans, and such other plans as may be designed by the GSIS, for himself and/or his
dependents. Any employer may likewise apply for group insurance coverage for its employees. The
payment of the premiums/installments for optional insurance and pre-need products may be made by
the insured or his employer and/or any person acceptable to the GSIS.

SECTION 27. Reinsurance. The GSIS may reinsure any of its interests or part thereof with any private
company or reinsurer whether domestic or foreign: Provided, That the GSIS shall submit an annual
report on its reinsurance operations to the Insurance Commission.

E. ADJUDICATION OF CLAIMS AND DISPUTES

SECTION 28. Prescription. Claims for benefits under this Act except for life and retirement shall
prescribe after four (4) years from the date of contingency.

SECTION 29. Facility of Payment. The GSIS shall prescribe rules and regulations to facilitate payment
of benefit, proceeds, and claims under this Act and any other laws administered by the GSIS. Payments
made by the GSIS prior to its receipt of an adverse claim, to a beneficiary or claimant subsequently
found not entitled thereto, shall not bar the legal and eligible recipient to his right to demand the
payment of benefits, proceeds, and claims from the GSIS, who shall, however, have a right to institute
the appropriate action in a court of law against the ineligible recipient.

SECTION 30. Settlement of Disputes. The GSIS shall have original and exclusive jurisdiction to settle
any dispute arising under this Act and any other laws administered by the GSIS.

The Board may designate any member of the Board, or official of the GSIS who is a lawyer, to act as
hearing officer to receive evidence, make findings of fact and submit recommendations thereon. The
hearing officer shall submit his findings and recommendations, together with all the documentary and
testimonial evidence to the Board within thirty (30) working days from the time the parties have closed
their respective evidence and filed their last pleading. The Board shall decide the case within thirty (30)
days from the receipt of the hearing officers findings and recommendations. The cases heard directly by
the Board shall be decided within thirty (30) working days from the time they are submitted by the
parties for decision.

SECTION 31. Appeals. Appeals from any decision or award of the Board shall be governed by Rules
43 and 45 of the 1997 Rules of Civil Procedure adopted by the Supreme Court on April 8, 1997 which will
take effect on July 1, 1997: Provided, That pending cases and those filed prior to July 1, 1997 shall be
governed by the applicable rules of procedure: Provided, further, That the appeal shall take precedence
over all other cases except criminal cases when the penalty of life imprisonment or death or reclusion
perpetua is imposable.

The appeal shall not stay the execution of the order or award unless ordered by the Board, by the Court
of Appeals or by the Supreme Court and the appeal shall be without prejudice to the special civil action
of certiorari when proper.

SECTION 32. Execution of Decision. When no appeal is perfected and there is no order to stay by the
Board, by the Court of Appeals or by the Supreme Court, any decision or award of the Board shall be
enforced and executed in the same manner as decisions of the Regional Trial Court. For this purpose,
the Board shall have the power to issue to the city or provincial sheriff or its appointed sheriff such writs
of execution as may be necessary for the enforcement of such decision or award, and any person who
shall fail or refuse to comply with such decision, award, writ or process after being required to do so,
shall, upon application by the GSIS, be punished for contempt.

SECTION 33. Oaths, Witnesses, and Production of Records. When authorized by the Board, an official
or employee of the GSIS shall have the power to administer oath and affirmation, take depositions,
certify to official acts, and issue subpoena ad testificandum and subpoena duces tecum to compel the
attendance of witnesses and the production of books, papers, correspondences, and other records
deemed necessary as evidence in connection with any question arising under this Act. Any case of
contumacy shall be dealt with in accordance with the provisions of Section 580 of the Revised
Administrative Code.

F. FUNDS OF THE GSIS

SECTION 34. Funds. All contributions payable under Section 5 of this Act together with the earnings
and accruals thereon shall constitute the GSIS Social Insurance Fund. The said Fund shall be used to
finance the benefits administered by the GSIS under this Act. In addition, the GSIS shall administer the
optional insurance fund for the insurance coverage described in Section 26 hereof, the employees
Compensation Insurance Fund created under P.D. 626, as amended, the General Insurance Fund created
under Act No. 656, as amended, and such other special funds existing or that may be created for special
groups or persons rendering services to the government. The GSIS shall maintain the required reserves
to guarantee the fulfillment of its obligations under this Act.

The funds of the GSIS shall not be used for purposes other than what are provided for under this Act.
Moreover, no portion of the funds of the GSIS or income thereof shall accrue to the General Fund of the
national government and its political subdivisions, instrumentalities and other agencies including
government-owned and controlled corporations except as may be allowed under this Act.
SECTION 35. Deposits and Disbursements. All revenues collected and all accruals thereto shall be
deposited, administered and disbursed in accordance with the law. A maximum expense loading of
twelve percent (12%) of the yearly revenues from all sources may be disbursed for administrative and
operational expenses except as may be otherwise approved by the President of the Philippines on the
basis of actuarial and management studies.

SECTION 36. Investment of Funds. The funds of the GSIS which are not needed to meet the current
obligations may be invested under such terms and conditions and rules and regulations as may be
prescribed by the Board: Provided, That investments shall satisfy the requirements of liquidity,
safety/security and yield in order to ensure the actuarial solvency of the funds of the GSIS: Provided,
further, That the GSIS shall submit an annual report on all investments made to both Houses of Congress
of the Philippines, to wit:

(a) in interest-bearing bonds or securities or other evidence of indebtedness of the Government of the
Philippines;

(b) In interest-bearing deposits or securities in any domestic bank doing business in the Philippines:
Provided, That in the case of such deposits, these shall not exceed at any time the unimpaired capital
and surplus or total private deposits of the depository bank, whichever is smaller: Provided, further,
That said bank has prior designation as a depository for the purpose by the Monetary Board of the
Central Monetary Authority;

(c) in direct housing loans to members and group housing projects secured by first mortgage, giving
priority to the low income groups and in short-and-medium-term loans to members such as salary,
policy, educational, emergency, stock purchase plan and other similar loans: Provided, That no less than
forty percent (40%) of the investable fund of the GSIS Social Insurance Fund shall be invested for these
purposes;

(d) in bonds, securities, promissory notes or other evidence of indebtedness of educational or medical
institutions to finance the construction, improvement and maintenance of schools and hospitals;

(e) in real estate property including shares of stocks involving real estate property and investments
secured by first mortgages on real estate or other collaterals acceptable to the GSIS: Provided, That such
investments shall, in the determination of the Board, redound to the benefit of the GSIS, its members, as
well as the general public;

(f) In debt instruments and other securities traded in the secondary markets;

(g) In loans to, or in bonds, debentures, promissory notes or other evidence of indebtedness of any
solvent corporation created or existing under the laws of the Philippines;

(h) In common and preferred stocks of any solvent corporation or financial institution created or existing
under the laws of the Philippines listed in the stock exchange with proven track record or profitability
over the last three (3) years and payment of dividends at least once over the same period;

(i) In domestic mutual funds including investments related to the operations of mutual funds; and

(j) In foreign mutual funds and in foreign currency deposits or foreign currency-denominated debts, non-
speculative equities and other financial instruments or other assets issued in accordance with existing
laws of the countries where such financial instruments are issued: Provided, That these instruments or
assets are listed in bourses of the respective countries where these instruments or assets are issued:
Provided, further, That the issuing company has proven track record of profitability over the last three
(3) years and payment of dividends at least once over the same period.

SECTION 37. Records and Reports. The GSIS shall keep and cause to keep such records as may be
necessary for the purpose of making actuarial studies, calculations and valuations of the funds of the
GSIS including such data needed in the computation of rates of disability, mortality, morbidity,
separation and retirement among the members and any other information useful for the adjustment of
the benefits of the members. The GSIS shall maintain appropriate books of accounts to record its assets,
liabilities, income, expenses, receipts and disbursements of funds and other financial transactions and
operations.

SECTION 38. Examination and Valuation of the Funds. The GSIS shall make a periodic actuarial
examination and valuation of its funds in accordance with accepted actuarial principles.

SECTION 39. Exemption from Tax, Legal Process and Lien. It is hereby declared to be the policy of the
State that the actuarial solvency of the funds of the GSIS shall be preserved and maintained at all times
and that contribution rates necessary to sustain the benefits under this Act shall be kept as low as
possible in order not to burden the members of the GSIS and their employers. Taxes imposed on the
GSIS tend to impair the actuarial solvency of its funds and increase the contribution rate necessary to
sustain the benefits of this Act. Accordingly, notwithstanding any laws to the contrary, the GSIS, its
assets, revenues including all accruals thereto, and benefits paid, shall be exempt from all taxes,
assessments, fees, charges or duties of all kinds. These exemptions shall continue unless expressly and
specifically revoked and any assessment against the GSIS as of the approval of this Act are hereby
considered paid. Consequently, all laws, ordinances, regulations, issuances, opinions or jurisprudence
contrary to or in derogation of this provision are hereby deemed repealed, superseded and rendered
ineffective and without legal force and effect.

Moreover, these exemptions shall not be affected by subsequent laws to the contrary unless this
section is expressly, specifically and categorically revoked or repealed by law and a provision is enacted
to substitute or replace the exemption referred to herein as an essential factor to maintain or protect
the solvency of the fund, notwithstanding and independently of the guaranty of the national
government to secure such solvency or liability.

The funds and/or the properties referred to herein as well as the benefits, sums or monies
corresponding to the benefits under this Act shall be exempt from attachment, garnishment, execution,
levy or other processes issued by the courts, quasi-judicial agencies or administrative bodies including
Commission on Audit (COA) disallowances and from all financial obligations of the members, including
his pecuniary accountability arising from or caused or occasioned by his exercise or performance of his
official functions or duties, or incurred relative to or in connection with his position or work except when
his monetary liability, contractual or otherwise, is in favor of the GSIS.

G. ADMINISTRATION

SECTION 40. Implementing Body. The Government Service Insurance System as created under
Commonwealth Act No. 186 shall implement the provisions of this Act.
SECTION 41. Powers and Functions of the GSIS. The GSIS shall exercise the following powers and
functions:

(a) to formulate, adopt, amend and/or rescind such rules and regulations as may be necessary to carry
out the provisions and purposes of this Act, as well as the effective exercise of the powers and functions,
and the discharge of duties and responsibilities of the GSIS, its officers and employees;

(b) to adopt or approve the annual and supplemental budget of receipts and expenditures including
salaries and allowances of the GSIS personnel; to authorize such capital and operating expenditures and
disbursements of the GSIS as may be necessary and proper for the effective management and operation
of the GSIS;

(c) to invest the funds of the GSIS, directly or indirectly, in accordance with the provisions of this Act;

(d) to acquire, utilize or dispose of, in any manner recognized by law, real or personal property in the
Philippines or elsewhere necessary to carry out the purposes of this Act;

(e) to conduct continuing actuarial and statistical studies and valuations to determine the financial
condition of the GSIS and taking into consideration such studies and valuations and the limitations
herein provided, re-adjust the benefits, contributions, premium rates, interest rates or the allocation or
re-allocation of the funds to the contingencies covered;

(f) to have the power of succession;

(g) to sue and be sued;

(h) to enter into, make, perform and carry out contracts of every kind and description with any person,
firm or association or corporation, domestic or foreign;

(i) to carry on any other lawful business whatsoever in pursuance of, or in connection with the
provisions of this Act;

(j) to have one or more offices in and outside of the Philippines, and to conduct its business and exercise
its powers throughout and in any part of the Republic of the Philippines and/or in any or all foreign
countries, states and territories: Provided, That the GSIS shall maintain a branch office in every province
where there exists a minimum of fifteen thousand (15,000) membership;

(k) to borrow funds from any source, private or government, foreign or domestic, only as an incident in
the securitization of housing mortgages of the GSIS and on account of its receivables from any
government or private entity;

(l) to invest, own or otherwise participate in equity in any establishment, firm or entity;

(m) to approve appointments in the GSIS except appointments to positions which are policy
determining, primarily confidential or highly technical in nature according to the Civil Service rules and
regulations: Provided, That all positions in the GSIS shall be governed by a compensation and position
classification system and qualifications standards approved by the GSIS Board of Trustees based on a
comprehensive job analysis and audit of actual duties and responsibilities: Provided, further, That the
compensation plan shall be comparable with the prevailing compensation plans in the private sector and
shall be subject to the periodic review by the Board no more than once every four (4) years without
prejudice to yearly merit reviews or increases based on productivity and profitability;

(n) to design and adopt an Early Retirement Incentive Plan (ERIP) and/or financial assistance for the
purpose of retirement for its own personnel;

(o) to fix and periodically review and adjust the rates of interest and other terms and conditions for
loans and credits extended to members or other persons, whether natural or juridical;

(p) to enter into agreement with the Social Security System or any other entity, enterprise, corporation
or partnership for the benefit of members transferring from one system to another subject to the
provision of Republic Act No. 7699, otherwise known as the Portability Law;

(q) to be able to float proper instrument to liquefy long-term maturity by pooling funds for short-term
secondary market;

(r) to submit annually, not later than June 30, a public report to the President of the Philippines and the
Congress of the Philippines regarding its activities in the administration and enforcement of this Act
during the preceding year including information and recommendations on broad policies for the
development and perfection of the programs of the GSIS;

(s) to maintain a provident fund, which consists of contributions made by both the GSIS and its officials
and employees and their earnings, for the payment of benefits to such officials and employees or their
heirs under such terms and conditions as it may prescribe;

(t) to approve and adopt guidelines affecting investments, insurance coverage of government
properties, settlement of claims, disposition of acquired assets, privatization or expansion of
subsidiaries, development of housing projects, increased benefit and loan packages to members, and
the enforcement of the provisions of this Act;

(u) any provision of law to the contrary notwithstanding, to authorize the payment of extra
remuneration to the officials and employees directly involved in the collection and/or remittance of
contributions, loan repayments, and other monies due to the GSIS at such rates and under such
conditions as it may adopt. Provided, That the best interest of the GSIS shall be observed thereby;

(v) to determine, fix and impose interest upon unpaid premiums due from employers and employees;

(w) to ensure the collection or recovery of all indebtedness, liabilities and/or accountabilities, including
unpaid premiums or contributions in favor of the GSIS arising from any cause or source whatsoever, due
from all obligors, whether public or private. The Board shall demand payment or settlement of the
obligations referred to herein within thirty (30) days from the date the obligation becomes due, and in
the event of failure or refusal of the obligor or debtor to comply with the demand, to initiate or institute
the necessary or proper actions or suits, criminal, civil or administrative or otherwise, before the courts,
tribunals, commissions, boards, or bodies of proper jurisdiction within thirty (30) days reckoned from
the expiry date of the period fixed in the demand within which to pay or settle the account;

(x) to design and implement programs that will promote and mobilize savings and provide additional
resources for social security expansion and at the same time afford individual members appropriate
returns on their savings/investments. The programs shall be so designed as to spur socio-economic take-
off and maintain continued growth; and

(y) to exercise such powers and perform such other acts as may be necessary, useful, incidental or
auxiliary to carry out the provisions of this Act, or to attain the purposes and objectives of this Act.

SECTION 42. The Board of Trustees; Its Composition; Tenure and Compensation. The corporate
powers and functions of the GSIS shall be vested in and exercised by the Board of Trustees composed of
the President and General Manager of the GSIS and eight (8) other members to be appointed by the
President of the Philippines, one (1) of whom shall be either the President of the Philippine Public School
Teachers Association (PPSTA) or the President of the Philippine Association of School Superintendents
(PASS), another two (2) shall represent the leading organizations or associations of government
employees/retirees, another four (4) from the banking, finance, investment, and insurance sectors, and
one (1) recognized member of the legal profession who at the time of appointment is also a member of
the GSIS. The Trustees shall elect from among themselves a Chairman while the President and General
Manager of the GSIS shall automatically be the vice-chairman.

The Trustees, except the President and General Manager who shall cease as trustee upon his separation,
shall hold office for six (6) years without reappointment, or until their successors are duly appointed and
qualified. Vacancy, other than through the expiration of the term, shall be filled for the unexpired term
only. The members of the Board shall be entitled to a per diem of Two thousand five hundred pesos
(P2,500) for each board meeting actually attended by them, but not to exceed Ten thousand pesos
(P10,000) a month and reasonable transportation and representation allowances as may be fixed by the
Board.

SECTION 43. Powers and Functions of the Board of Trustees. The Board of Trustees shall have the
following powers and functions:

(a) to formulate the policies, guidelines and programs to effectively carry out the purposes of this Act;

(b) to promulgate such rules and regulations as may be necessary or proper for the effective exercise of
the powers and functions as well as the discharge of the duties and responsibilities of the GSIS, its
officers and employees;

(c) upon the recommendation of the President and General Manager, to approve the annual and
supplemental budget of receipts and expenditures of the GSIS, and to authorize such operating and
capital expenditures and disbursements of the GSIS as may be necessary or proper for the effective
management, operation and administration of the GSIS;

(d) upon the recommendation of the President and General Manager, to approve the GSIS
organizational and administrative structures and staffing pattern, and to establish, fix, review, revise and
adjust the appropriate compensation package for the officers and employees of the GSIS with
reasonable allowances, incentives, bonuses, privileges and other benefits as may be necessary or proper
for the effective management, operation and administration of the GSIS, which shall be exempt from
Republic Act No. 6758, otherwise known as the Salary Standardization Law and Republic Act No. 7430,
otherwise known as the Attrition Law;
(e) to fix and periodically review and adjust the rates of interest and other terms and conditions for
loans and credits extended to its members or other persons, whether natural or juridical;

(f) the provision of any law to the contrary notwithstanding, to compromise or release, in whole or in
part, any claim or settle liability to the GSIS, regardless of the amount involved, under such terms and
conditions as it may impose for the best interest of the GSIS;

(g) to approve and adopt guidelines affecting investments, insurance coverage of government
properties, settlement of claims, disposition of acquired assets, development of housing projects,
increased benefit and loan packages to members, and the enforcement of the provisions of this Act;

(h) to determine, fix and impose interest upon unpaid or unremitted premiums and/or contributions;
and

(i) to do and perform any and all acts necessary, proper or incidental to the attainment of the purposes
and objectives of this Act.

SECTION 44. Appointment, Qualifications, and Compensation of the President and General Manager
and of Other Personnel. The President and General Manager of the GSIS shall be its Chief Executive
Officer and shall be appointed by the President of the Philippines. He shall be a person with
management and investments expertise necessary for the effective performance of his duties and
functions under this Act.

The GSIS President and General Manager shall be assisted by one or more executive vice-presidents,
senior vice-presidents, vice-presidents and managers in addition to the usual supervisory and rank and
file positions who shall be appointed and removed by the President and General Manager with the
approval of the Board, in accordance with the existing Civil Service rules and regulations.

SECTION 45. Powers and Duties of the President and General Manager. The President and General
Manager of the GSIS shall among others, execute and administer the policies and resolutions approved
by the board and direct and supervise the administration and operations of the GSIS. The President and
General Manager, subject to the approval of the Board, shall appoint the personnel of the GSIS, remove,
suspend or otherwise discipline them for cause, in accordance with existing Civil Service rules and
regulations, and prescribe their duties and qualifications to the end that only competent persons may be
employed.

SECTION 46. Auditor. (a) The Chairman of the Commission on Audit shall be the ex officio auditor of
the GSIS. For this purpose, he may appoint a representative who shall be the Auditor of the GSIS, and
the necessary personnel to assist said representative in the performance of his duties.

(b) The Chairman of the Commission on Audit or his authorized representative, shall submit to the
Board soon after the close of each calendar year, an audited statement showing the financial condition
and progress of the GSIS for the calendar year just ended.

SECTION 47. Legal Counsel. The Government Corporate Counsel shall be the legal adviser and
consultant of the GSIS, but the GSIS may assign to the Office of the Government Corporate Counsel
(OGCC) cases for legal action or trial, issues for legal opinions, preparation and review of
contracts/agreements and others, as the GSIS may decide or determine from time to time: Provided,
however, That the present legal services group in the GSIS shall serve as its in-house legal counsel.
The GSIS may, subject to approval by the proper court, deputize any personnel of the legal service
group to act as special sheriff in the enforcement of writs and processes issued by the court, quasi-
judicial agencies or administrative bodies in cases involving the GSIS.

SECTION 48. Powers of the Insurance Commission. The Insurance Commissioner or his authorized
representatives shall make an examination of the financial condition and methods of transacting
business of the GSIS at least once every three (3) years and the report of said examination shall be
submitted to the Board of Trustees and copies thereof be furnished the Office of the President of the
Philippines and the two Houses of the Congress of the Philippines within five (5) days after the close of
examination: Provided, however, That for each examination the GSIS shall pay the office of the
Insurance Commissioner an amount equal to the actual expenses incurred by the said office in the
conduct of the examination, including the salaries of the examiners and of the actuary of such
examination for the actual time spent.

H. GENERAL PROVISIONS

SECTION 49. Dispensation of Social Insurance Benefits. (a) The GSIS shall pay the retirement benefits
to the employee on his last day of service in the government: Provided, That all requirements are
submitted to the GSIS within a reasonable period prior to the effective date of the retirement;

(b) The GSIS shall discontinue the processing and adjudication of retirement claims under R.A. No. 1616
except refund of retirement premium and R.A. No. 910. Instead, all agencies concerned shall process
and pay the gratuities of their employees. The Board shall adopt the proper rules and procedures for the
implementation of this provision.

SECTION 50. Development and disposition of Acquired Assets. The GSIS shall have the right to
develop and dispose of its acquired assets obtained in the ordinary course of its business. To add value
to, improve profitability on, and/or enhance the marketability of an acquired asset, the GSIS may further
develop/renovate the same either with its own capital or through a joint venture arrangement with
private companies or individuals.

The GSIS may sell its acquired assets in accordance with existing Commission on Audit (COA) rules and
regulations for an amount not lower than the current market value of the property. For this purpose,
the GSIS shall conduct an annual appraisal of its property or acquired assets to determine its current
market value. All notices of sale shall be published in newspapers of general circulation.

No injunction or restraining order issued by any court, commission, tribunal or office shall bar, impede
or delay the sale and disposition by the GSIS of its acquired assets except on questions of ownership and
national or public interest.

SECTION 51. Government Assistance to the GSIS. The GSIS may call upon any employer for such
assistance as may be necessary in the discharge of its duties and functions.

L. PENAL PROVISIONS

SECTION 52. Penalty. (a) Any person found to have participated directly or indirectly in the
commission of fraud, collusion, falsification, or misrepresentation in any transaction with the GSIS
whether for him or for some other persons, shall suffer the penalties provided for in Article 172 of the
Revised Penal Code.
(b) Whoever shall obtain or receive any money or check invoking any provision of this Act or any
agreement thereunder, without being entitled thereto with the intent to defraud any member, any
employer, the GSIS, or any third party, shall be punished by a fine of not less than Five thousand pesos
(P5,000.00) nor more than Twenty thousand pesos (P20,000.00) or by imprisonment of not less than six
(6) years and one (1) day to twelve (12) years, or both, at the discretion of the court.

(c) Whoever fails or refuses to comply with the provisions of this Act or with the rules and regulations
adopted by the GSIS shall be punished by a fine of not less than Five thousand pesos (P5,000.00) nor
more than Twenty thousand pesos (P20,000.00), or by imprisonment of not less than six (6) years and
one (1) day to twelve (12) years, or both, at the discretion of the court.

(d) The treasurer, finance officer, cashier, disbursing officer, budget officer or other official or
employee who fails to include in the annual budget the amount corresponding to the employer and
employee contributions, or who fails or refuses or delays by more than thirty (30) days from the time
such amount becomes due and demandable, or to deduct the monthly contributions of the employee
shall, upon conviction by final judgment, suffer the penalties of imprisonment from six (6) months and
one (1) day to six (6) years, and a fine of not less than Three thousand pesos (P3,000.00) but not more
than Six thousand pesos (P6,000.00), and in addition shall suffer absolute perpetual disqualification from
holding public office and from practicing any profession or calling licensed by the government.

(e) Any employee or member who receives or keeps fund or property belonging, payable or deliverable
to the GSIS and appropriates the same, or takes or misappropriates or uses the same to any purpose
other than that authorized by this Act, or permits another person to take, misappropriate or use said
fund or property by expressly consenting thereto, or through abandonment or negligence, or is
otherwise guilty of the misappropriation of said fund or property, in whole or in part, shall suffer the
penalties provided in Article 217 of the Revised Penal Code, and in addition shall suffer absolute
perpetual disqualification from holding public office and from practicing any profession or calling
licensed by the government.

(f) Any employee, who after deducting the monthly contribution or loan amortization from a members
compensation, fails to remit the same to the GSIS within thirty (30) days from the date they should have
been remitted under Section 6(a) shall be presumed to have misappropriated such contribution or loan
amortization and shall suffer the penalties provided in Article 315 of the Revised Penal Code, and in
addition shall suffer absolute perpetual disqualification from holding public office and from practicing
any profession or calling licensed by the government.

(g) The heads of the offices of the national government, its political subdivisions, branches, agencies
and instrumentalities, including government-owned or controlled corporations and government
financial institutions, and the personnel of such offices who are involved in the collection of premium
contributions, loan amortization and other accounts due the GSIS who shall fail, refuse or delay the
payment, turnover, remittance or delivery of such accounts to the GSIS within thirty (30) days from the
time that the same shall have been due and demandable shall, upon conviction by final judgment, suffer
the penalties of imprisonment of not less than one (1) year nor more than five (5) years and a fine of not
less than Ten thousand pesos (P10,000.00) nor more than Twenty thousand pesos (P20,000.00), and in
addition shall suffer absolute perpetual disqualification from holding public office and from practicing
any profession or calling licensed by the government.
(h) The officers and/or personnel referred to in paragraph (g) of this section shall be liable not only
criminally but also civilly to the GSIS or to the employee or member concerned in the form of damages,
including surcharges and interests.

(i) For the charges or complaints referred to in paragraph (g) of this Section, the liabilities therein set
forth shall be construed as waiver of the State of its immunity from suit, hence, the above-mentioned
officials and/or personnel may not invoke the defense of non-suability of the State.

(j) Failure of the Members of the GSIS Board, including the chairman and the vice-chairman, to comply
with the provisions of paragraph (w) of Section 41 hereof, shall subject them to imprisonment of not
less than six (6) months nor more than one (1) year or a fine of not less than Five thousand pesos
(P5,000.00) nor more than Ten thousand pesos (P10,000.00) without prejudice to any civil or
administrative liability which may also arise therefrom.

Criminal actions arising from violations of the provisions of this Act may be commenced by the GSIS or
by the aggrieved member, either under this Act or, in appropriate cases, under the Revised Penal Code.

SECTION 53. Implementing Rules and Regulations. The implementing rules and regulations to carry
out the provisions of this Act shall be adopted and promulgated by the GSIS not later than ninety (90)
days after the approval of this Act.

SECTION 54. Non-impairment of Benefits, Powers, Jurisdiction, Rights, Privileges, Functions and
Activities. Nothing in this Act shall be construed to repeal, amend or limit any provision of existing
laws. Presidential Decrees and Letters of Instructions, not otherwise specifically inconsistent with the
provisions of this Act.

SECTION 55. Exclusiveness of Benefits. Whenever other laws provide similar benefits for the same
contingencies covered by this Act, the member who qualifies to the benefits shall have the option to
choose which benefits will be paid to him. However, if the benefits provided by the law chosen are less
than the benefits provided under this Act, the GSIS shall pay only the difference.

SECTION 56. Appropriations. The amount necessary to carry out the provisions of this Act shall be
included in the respective budgets of the agencies in the national government obligation program of the
year following its enactment into law and thereafter.

SECTION 2. Separability Clause. Should any provision of this Act or any part thereof be declared
invalid, the other provisions, so far as they are separable from the invalid ones, shall remain in force and
effect.

SECTION 3. Repealing Clause. All laws and any other law or parts of law specifically inconsistent
herewith are hereby repealed or modified accordingly: Provided, That the rights under existing laws,
rules and regulations vested upon or acquired by an employee who is already in the service as of the
effectivity of this Act shall remain in force and effect: Provided, further, That subsequent to the
effectivity of this Act, a new employee or an employee who has previously retired or separated and is
reemployed in the service shall be covered by the provisions of this Act.

SECTION 4. Effectivity. This Act shall take effect fifteen (15) days after its publication in the Official
Gazette or in at least two (2) newspapers of general circulation.
Approved: May 30, 1997

Published in Malaya, The Philippine Star, Philippine Daily Inquirer, and the Manila Bulletin on June 9,
1997. July 28, 1997.

Published in the Official Gazette, Vol. 93 No. 29 page 4360 on July 21, 1997.
REPUBLIC ACT NO. 7699

AN ACT INSTITUTING LIMITED PORTABILITY SCHEME IN THE SOCIAL SECURITY INSURANCE SYSTEMS BY
TOTALIZING THE WORKERS CREDITABLE SERVICES OR CONTRIBUTIONS IN EACH OF THE SYSTEMS.

SECTION 1. It is hereby declared the policy of the State to promote the welfare of our workers by
recognizing their efforts in productive endeavors and to further improve their conditions by providing
benefits for their long years of contribution to the national economy. Towards this end, the State shall
institute a scheme for totalization and portability of social security benefits with the view of establishing
within a reasonable period a unitary social security system.

Sec. 2. Definition of Terms. As used in this Act, unless the context indicates otherwise, the following
terms shall mean:

(a) Contributions shall refer to the contributions paid by the employee or worker to either the
Government Service Insurance System (GSIS) or the Social Security System (SSS) on account of the
workers membership;

(b) Portability shall refer to the transfer of funds for the account and benefit of a worker who transfers
from one system to the other;

(c) Sector shall refer to employment either in the public or private sector;

(d) System shall refer to either the SSS as created under Republic Act No. 1161, as amended or the
GSIS as created under Presidential Decree No. 1146, as amended; and

(e) Totalization shall refer to the process of adding up the periods of creditable services or
contributions under each of the Systems, for purposes of eligibility and computation of benefits.

Sec. 3. Provisions of any general or special law or rules and regulations to the contrary notwithstanding,
a covered worker who transfers employment from one sector to another or is employed in both sectors
shall have his credible services or contributions in both Systems credited to his service or contribution
record in each of the Systems and shall be totalized for purposes of old-age, disability, survivorship and
other benefits in case the covered member does not qualify for such benefits in either or both Systems
without totalization: Provided, however, That overlapping periods of membership shall be credited only
once for purposes of totalization.

Sec. 4. All contributions paid by such member personally, and those that were paid by his employers to
both Systems shall be considered in the processing of benefits which he can claim from either or both
Systems: Provided, however, That the amount of benefits to be paid by one System shall be in
proportion to the number of contributions actually remitted to that System.

Sec. 5. Nothing in this Act shall be construed to diminish or reduce the benefits being enjoyed by a
covered worker arising from existing laws, issuances, and company policies or practices or agreements
between the employer and the employees.

Sec. 6. The Department of Labor and Employment for the private sector and the Civil Service
Commission for the government sector, together with the SSS and the GSIS shall, within ninety (90) days
from the effectivity of this Act, promulgate the rules and regulations necessary to implement the
provisions hereof: Provided, That any conflict in the interpretation of the law and the implementing
rules and regulations shall be resolved in favor of the workers.

Sec. 7. All laws, decrees, orders, rules and regulations, or parts thereof, which are inconsistent with the
provisions of this Act are hereby repealed or modified accordingly.

Sec. 8. This Act shall take effect fifteen (15) days after its complete publication in the Official Gazette or
in at least two (2) national newspapers of general circulation, whichever comes earlier.

Approved: May 1, 1994


Rules on Paternity Leave (RA 8187)
Male employees in the private sector are entitled to a paternity leave under the following conditions:

The new father must be legally married to the mother of the newborn child
He is an employee at the time of birth or miscarriage
He is cohabiting with his wife at the time she gives birth or suffers a miscarriage
He has applied for paternity leave within a reasonable time from the expected date of
delivery of his pregnant wife or within such period as provided by company rules or by
collective bargaining agreement
His wife has given birth or suffered a miscarriage

Non conversion to cash: If the employee does not avail of the paternity leave, this benefit is not
convertible to cash nor is it cumulative.

Usage AFTER delivery: While application of paternity leave must be made before the delivery, it
can only be used AFTER the delivery of the child, unless company rules allow prior usage.

Duration of paternity leave: 7 Calendar days with full pay, consisting of basic pay and
mandatory allowances.

Limits: This benefit is applicable to the first four (4) deliveries of the spouse of the employee with
whom he is cohabiting.

The Solo Parents Welfare Act of 2000 or Republic Act 8972 is a law that helps single parents
manage his or her responsibilities as a parent and sole provider for the family. Many of you still
write to us asking about one of its most popular benefits: the seven-day parental leave.
Here is Atty. Maria Cristina Yambot-Tanseco, managing partner at Yambot Ocampo Lopez
Law, who provides legal advice on your most pressing questions about the solo parent leave.
1. Am I still considered a single parent even if my ex-husband -- our marriage is annulled --
gives child support? My employer says Im not qualified to avail of the solo parent leave.
"Yes, a parent left solo or alone with the responsibility of parenthood due to declaration of
nullity or annulment of marriage as decreed by a court or by a church is considered a solo parent
as long as he or she is entrusted with the custody of the children," explains Atty. Yambot-
Tanseco. Republic Act 8972 also states that you are entitled to its provisions "even if there is
child support."
2. Are parental leaves different from the usual sick and vacation Leaves (SL/VL)? My
company's HR officer says I can use my SL/VL instead of applying for parental leave.
Yes, it is. "Parental leave under the Solo Parent Welfare Act of 2000 is provided in addition to
and on top of leave privileges under existing laws," stresses Atty. Yambot-Tanseco. However,
you can only avail if you have rendered at least one year of service to the company, regardless of
your employment status, or if the service was done in time increments. You also need to present
a Solo Parent Identification Card or a certification issued or validated by the Department of
Social Welfare and Development (DSWD). (How to apply for a Solo Parent ID is detailed here.)
Lastly, you will need to inform your employer ahead of time.
3. Does the company have the right to decline my solo parent leave application if it falls on
a "critical work day" despite filing the leave in advance?
There is no clause in the Solo Parent's Welfare Act that supports this. "The implementing rules
and regulations of the Solo Parent Welfare Act says parental leaves should be filed 'within a
reasonable time period,' which could depend on each situation, or the existing company rules,
says Atty. Yambot-Tanseco. The Civil Service Commissions (CSC) guidelines on the grant of
parental leave to solo parents states that a week's notice prior to availing of the leave is sufficient
enough. An exception would be for emergency situations and such examples as when the solo
parent is attending to the medical needs of a child," she stresses.

The guidelines also detail the circumstances in which you can use your parental leaves. These are
attending to personal milestones of a child such as birthday, communion, graduation, and other
similar events, performing parental obligations such as enrollment and attending school
programs, PTA meetings and the like, attending to medical, social, spiritual and recreational
needs of the child; and other similar circumstances necessary in the performance of parental
duties and responsibilities, where physical presence of the parent is required.

More from Smart Parenting

Asserting Your Rights as a Legal Wife: 8 Burning Questions Answered


4. I need to work to earn and provide for my child, but I also want spend time with my
baby. If I don't use it, are the parental leaves convertible to cash?
Sadly, no, unless you have a prior agreement with your company that allows this conversion,
says Atty. Yambot-Tanseco. But if you think -- or more importantly, if you have proof -- that
your company is unjustly denying you parental leaves, the unused leaves can be used as basis for
computing damages, if the court rules in your favor. Unused parental leaves are also not carried
over the following year, so make sure you use them and use them wisely, granted that you've met
the conditions for it.

Under R.A. 8972, solo parents are also entitled to a flexible work schedule as long as it does not
affect your productivity at work or the company's productivity. You can always speak to your
bosses and come up with an arrangement that would benefit both parties.

5. The company I work for is requiring me to submit documentation of the activity we are
to do with the child on the day of my leave. Is that legally required?
No, there is no requirement under the law nor its implementing rules," says Atty. Yambot-
Tanseco. Remember, though, that the parental leave is given to you to help you perform your
duties as a parent. Availing them for other purposes is not just shortchanging your company, but
also your child. Plus, it could be grounds for non-eligibility.
6. Aside from marriage, what are the legal grounds that would render my solo parental
leaves forfeited?
Grounds for termination of solo parent benefits detailed in R.A 8972 is "a change in the status or
circumstances of the parent which makes her no longer solely responsible for raising the child,"
says Atty. Yambot-Tanseco. She explains that marriage may not automatically mean a change in
status. If a woman remarries, but her new spouse has not adopted the child or her ex does not
want his son to be adopted by her new husband, the mom is still considered a solo parent as
long as parental responsibility over the child belongs solely to her," she says.

You also need to renew you Solo Parent I.D. yearly to continue to avail of the benefits. When
you renew, a social worker assesses and evaluates your status, similar to when you first applied
for the ID. Failure to renew the card automatically means your status as a solo parent has
changed.

Republic Act No. 8972 grants parental leave of seven (7) work days with full pay every year, in addition to leave
privileges under existing laws, to solo parents.
Parental leave for solo parents is granted to any solo parent or individual who is left alone with the responsibility of
parenthood due to:
1. Giving birth as a result of rape or, as used by the law, other crimes against chastity;
2. Death of spouse;
3. Spouse is detained or is serving sentence for a criminal conviction for at least one (1) year;
4. Physical and/or mental incapacity of spouse as certified by a public medical practitioner;
5. Legal separation or de facto separation from spouse for at least one (1) year: Provided that he/she is entrusted with
the custody of the children;
6. Declaration of nullity or annulment of marriage as decreed by a court or by a church: Provided, that he/she is
entrusted with the custody of the children;
7. Abandonment of spouse for at least one (1) year;
8. Unmarried father/mother who has preferred to keep and rear his/her child/children, instead of having others care
for them or give them up to a welfare institution;
9. Any other person who solely provides parental care and support to a child or children: Provided, that he/she is duly
licensed as a foster parent by the Department of Social Welfare and Development (DSWD) or duly appointed legal
guardian by the court; and
10. Any family member who assumes the responsibility of head of family as a result of the death, abandonment,
disappearance, or prolonged absence of the parents or solo parent: Provided, that such abandonment, disappearance,
or prolonged absence lasts for at least one (1) year.
In order to be entitled to the leave, a solo parent employee should have rendered at least one (1) year of service,
whether continuous or broken. In addition, the employee should notify his or her employer that he or she will avail of
the leave within a reasonable period of time. Finally, the solo parent employee must present to the employer his or her
Solo Parent Identification Card. Such card which may be obtained from the Department of Social Welfare and
Development (DSWD) located in the city where the employee resides.
In the event that the parental leave is not availed of, it shall not be convertible to cash.
This is how to avail of parental leave for solo parent in the Philippines.

Q & A: Solo Parent's Welfare Act and


Parental Leave
Release Date:
Monday, March 3, 2008

WHAT IS THE SOLO PARENTS WELFARE ACT?

RA 8972 or the Solo Parents Welfare Act provides for benefits and privileges
to solo parents and their children. It aims to develop a comprehensive
package of social development and welfare services for solo parents and their
children to be carried out by the Department of Social Welfare and
Development (DSWD), as the lead agency, various government agencies
including NSO and other related NGOs.

WHEN DID RA 8972 TAKE EFFECT?

RA 8972 was signed into law on November 7, 2000 and took effect on
November 28, 2000. Its implementing rules and regulations (IRR) was
approved in April 2002.

WHO ARE CONSIDERED AS SOLO PARENT?

Solo Parent is any individual who falls under any of the following categories:
1. A woman who gives birth as a result of rape and other crimes against
chastity even without a final conviction of the offender, provided that mother
keeps and raises the child.

2. Parent left solo or alone with the responsibility of parenthood due to the
following circumstances:

a. Due to death of spouse.

b. Spouse is detained or is serving sentence for a criminal conviction for


at least one (1) year.

c. Physical and/or mental incapacity of spouse as certified by a public


medical practitioner.

d. Legal separation or de facto separation from spouse for at least one


(1) year, as long as he/she is entrusted with the custody of the children.

e. Declaration of nullity or annulment of marriage as decreed by a court


or by a church as long as he/she is entrusted with the custody of the
children.

3. Unmarried mother/father who has preferred to keep and rear her/his


child/children instead of having others care for them or give them up to a
welfare institution.

4. Any other person who solely provides parental care and support to a child
or children.

5. Any family member who assumes the responsibility of head of family as a


result of the death, abandonment, disappearance or prolonged absence of the
parents or solo parent.

WHAT ARE THE CONDITIONS FOR THE TERMINATION OF THE PRIVILEGES OF


A SOLO PARENT?

A change in the status or circumstances of the parent claiming benefits under


this Act, such that he/she is no longer left alone with the responsibility of
parenthood, shall terminate his/her eligibility for benefits such as change in
the status with marriage, the concerned parent is no longer left alone with
the responsibility of parenthood, etc.
DOES THE SOLO PARENT ACT APPLY TO THOSE WHOSE SPOUSE IS ABROAD?

The law did not consider this as one of the categories of solo parent since the
other spouse still exercises duties over his/her family. However, if the other
parent is abroad and has lost contact with his/her family for a year or more,
the other parent who is left with the custody of the family, may be considered
as solo parent, provided proofs are presented to qualify as such.

WHAT IS THE PACKAGE OF SERVICES FOR SOLO PARENT?

The comprehensive package of programs/services for solo parents includes


livelihood, self-employment and skills development, employment-related
benefits, psychosocial, educational, health and housing services.

WHAT ARE THE CRITERIA FOR SUPPORT?

Any solo parent whose income in the place of domicile falls below the poverty
threshold as set by the National Economic and Development Authority (NEDA)
and subject to the assessment of the DSWD worker in the area shall be eligible
for assistance. A Solo Parent can directly inquire from the following agencies
to avail of their services:

1. Health Services (DOH)

2. Educational Services (CHED, TESDA)

3. Housing (NHA)

4. Parental Leave (Employer, DOLE, CSC) Solo parent whose income is above
the poverty threshold shall enjoy only such limited benefits as flexible work
schedule, parental leave and others to be determined by the DSWD.

WHAT ARE THE STEPS TO AVAIL OF THE PACKAGE OF SERVICES?

A solo parent shall apply for a Solo Parent Identification Card (Solo Parent ID)
from the City/Municipal Social Welfare and Development (C/MSWD) Office.
Once the C/MSWD Office issues the Solo Parent ID, a solo parent can apply for
services he/she needs from the C/MSWD Office or to specific agencies
providing such assistance/services.

WHAT ARE THE REQUIREMENTS IN SECURING A SOLO PARENT ID?


1. Barangay certificate residency in the area;

2. Documents/Evidence that the applicant is a solo parent (e.g. death


certificate of spouse, declaration of nullity of marriage, medical certificate
if incapacitated); and

3. Income Tax Return (ITR) or certification from the barangay/municipal


treasurer.

WHAT DOCUMENT/PROOF WILL A SOLO PARENT PRESENT IF HE/SHE HAS


CHILD OR IS DE FACTO SEPARATED FROM HUSBAND/WIFE?

A Certificate issued by the Barangay Captain indicating the circumstances on


ones being a solo parent.

IF A SOLO PARENT FILES THE APPLICATION, CAN AN ID BE SECURED RIGHT


AWAY?

No. The Social Worker has to complete the assessment/evaluation of the solo
parent situation. The ID will be issued after 30 days from filing. The validity
of the ID is one year and is renewable.

WHAT IS PARENTAL LEAVE?

Parental Leave refers to leave benefits granted to a solo parent to enable said
parent to perform parental duties and responsibilities where physical
presence is required as provided under Civil Service Commission (CSC)
Memorandum Circular No. 08, series 2004.

IS PARENTAL LEAVE RETROACTIVE SINCE THE LAW TOOK EFFECT LAST


NOVEMBER 2000?

No. Parental leave is non-cumulative and can be availed only during the
current year. Further, it can only be availed after the issuance of the Solo
Parent ID.

IS THE 7-DAY PARENTAL LEAVE IN ADDITION TO THE EXISTING 3-DAY


SPECIAL LEAVE PRIVILEGE?

The law clearly indicates that the granting of the 7-day parental leave is on
top of the 3-day special leave and other mandatory leave benefits.
CAN A SOLO PARENT APPLY FOR PARENTAL LEAVE FOR ANY CHILD?

Yes, as long as the child is living with him/her, dependent for support,
unmarried, unemployed and below eighteen (18) years old, or eighteen (18)
years old and above but is incapable of self-support and/or with
physical/mental defect/disability.

WHAT ARE THE CONDITIONS FOR GRANTING PARENTAL LEAVE TO SOLO


PARENTS?

The parental leave of seven (7) days shall be granted to any Solo Parent
employee subject to the following conditions:

1. The solo parent must have rendered government service for a least one (1)
year, whether continuous or broken, reckoned at the time of the effectivity
of the law on September 22, 2002, regardless of the employment status.

2. The parental leave shall be availed of every year and shall not be
convertible to cash. If not availed within the calendar year, said privilege
shall be forfeited within the same year.

3. The parental leave shall be availed of on a continuous or staggered basis,


subject to the approval of the Administrator. In this regard, the solo parent
shall submit the application for parental leave at least one (1) week prior to
availing the solo parent leave, except on emergency cases.

4. The solo parent employee may avail of parental leave under any of the
following circumstances:

a. Attend to personal milestones of a child such as birthday, communion,


graduation and other similar events;

b. Perform parental obligations such as enrollment and attendance in


school programs, PTA meetings and the like;

c. Attend to medical social, spiritual and recreational needs of the child;

d. Other similar circumstances necessary in the performance of parental


duties and responsibilities, where physical presence of the parent is
required.
5. The head of agency/office concerned may determine whether granting of
parental leave is proper or may conduct the necessary investigation to
ascertain if grounds for termination and withdrawal of the privilege exist.

CAN A SOLO PARENT AVAIL OF THE MATERNITY LEAVE?

There is no provision in the law that there is a maternity leave for Solo
Parents, however, other laws can be applied.

References:

1. Republic Act No. 8972 - An Act Providing for Benefits and Privileges
to Solo Parents and their Children, Appropriating Funds Thereof and For
Other Purposes. November 2000

2. CSC MemorandumCSC Memorandum Circular No. 8, s. 2004 -


Guidelines on the Grant of Parental Leave to Solo Parent. March 24,
2004

Women employees who are victims as defined in Republic Act No. 9262, otherwise knows as the Anti-Violence
Against Women and Their Children Law, are entitled to a leave of up to ten (10) days with full pay. The said leave
shall be extended when the need arises, as specified in the protection order issued by the barangay or the court. The
leave benefit shall cover the days that the woman employee has to attend to medical and legal concerns.
In order to be entitled to the leave benefit, the only requirement is for the victim-employee to present to her employer
a certification from the barangay chairman (Punong Barangay) or barangay councilor (barangay kagawad) or
prosecutor or the Clerk of Court, as the case may be, that an action relative to the matter is pending.
The usage of the ten-day leave shall be at the option of the woman employee. In the event that the leave benefit is not
availed of, it shall not be convertible into cash and shall not be cumulative.
This is how to avail of leave for victims of Violence Against Women Law (VAWC) in the Philippines.

The term violence against women and their children refers to any act or a series of acts
committed by any person against a woman who is his wife, former wife, or against a woman
with whom the person has or had a sexual or dating relationship, or with whom he has a
common child, or against her child whether legitimate or illegitimate, within or without the
family abode, which result in or is likely to result in physical, sexual, psychological harm or
suffering, or economic abuse including threats of such acts, battery, assault, coercion,
harassment or arbitrary deprivation of liberty.[1]
Victims of violence against women and their children have the right to take a paid leave of
absence not exceeding 10 days on top of the other paid leaves provided for by law, and the
same is extendible whenever the necessity arises as provided for in the applicable
protection order.[2]
The leave benefits consists of the basic salary and mandatory allowances fixed by the
Regional Wage Board, if any.[3]The leave benefit covers the days when the woman
employee has attended to medical and legal concerns.[4]
The woman employee only needs to present to her employer a certification from the
barangay chairman, barangay councilor, prosecutor, or clerk of court, as the case may be,
as proof that an action related to the violence against women and their children is
pending.[5]
A violence against women and their children leave benefit is neither convertible to cash nor
cumulative if not availed

Sino ang pwedeng mag-avail ng ten-day leave?

Maaaring mag-avail ng ten-day leave ang mga sumusunod:

Sinumang babaeng empleyado ng gobyerno na biktima ng karahasan*


Sinumang babaeng empleyado ng gobyerno na may anak na biktima ng karahasan (may edad 18
years old pababa, o mahigit 18 years old ngunit walang kakayahang suportahan ang sarili)

*Definition of "Violence Against Women and their Children" under R.A. 9262 (Anti-Violence Against
Women and their Children Act of 2004), Section 3:

As used in this Act, (a) "Violence against women and their children" refers to any act or a series of acts
committed by any person against a woman who is his wife, former wife, or against a woman with whom the
person has or had a sexual or dating relationship, or with whom he has a common child, or against her child
whether legitimate or illegitimate, within or without the family abode, which result in or is likely to result in
physical, sexual, psychological harm or suffering, or economic abuse including threats of such acts, battery,
assault, coercion, harrasment or arbitrary deprivation of liberty. It includes, but is not limited to, the following
acts:

A. "Physical Violence" refers to acts that include bodily or physical harm;

B. "Sexual violence" refers to an act which is sexual in nature, committed against a woman or her child. It
includes, but is not limited to:

- rape, sexual harassment, acts of lasciviousness, treating a woman or her child as a sex object, making
demeaning and sexually suggestive remarks, physically attacking the sexual parts of the victims body, forcing
her/him to watch obscene publications and indecent shows or forcing the woman or her child to do indecent
acts and/or make films thereof, forcing the wife and mistress/lover to live in the conjugal home or sleep
together in the same room with the abuser;
- acts causing or attempting to cause the victim to engage in any sexual activity by force, threat of force,
physical or other harm or threat of physical or other harm or coercion;
- Prostituting the woman or child.

C. "Psychological violence" refers to acts or omissions causing or likely to cause mental or emotional suffering
of the victim such as but not limited to intimidation, harassment, stalking, damage to property, public ridicule
or humiliation, repeated verbal abuse and mental infidelity. It includes causing or allowing the victim to
witness the physical, sexual or psychological abuse of a member of the family to which the victim belongs, or
to witness pornography in any form or to witness abusive injury to pets or to unlawful or unwanted deprivation
of the right to custody and/or visitation of common children.

D. "Economic abuse" refers to acts that make or attempt to make a woman financially dependent which
includes, but is not limited to the following:

- withdrawal of financial support or preventing the victim from engaging in any legitimate profession,
occupation, business or activity, except in cases wherein the other spouse/partner objects on valid, serious and
moral grounds as defined in Article 73 of the Family Code;
- deprivation or threat of deprivation of financial resources and the right to the use and enjoyment of the
conjugal, community or property owned in common;
- destroying household property;
- controlling the victims own money or properties or solely controlling the conjugal money or properties.

Ano ang layunin sa pagbibigay ng special leave benefit sa mga empleyadong babae na
biktima ng karahasan?

Malaki ang epekto ng karahasan sa physical, psychological at emotional aspects ng isang biktima.
Kung pipilitin natin ang isang babaeng empleyado na biktima ng karahasan na gawin ang kanyang
mga responsibilidad sa opisina, lalo na kung bago pa lang ang kanyang karanasan, baka hindi niya
rin magawa ng maayos ang kanyang trabaho. Ang special leave benefit na ito ay isang paraan ng
pagbibigay sa mga biktima ng relief at suporta.

Ang special leave ay maaari ring gamitin para asikasuhin ang mga proseso kaugnay ng
pagsasampa ng kaso, o para sa pagpapatingin sa doktor.

Sa kabilang banda, ang mga babaeng empleyado na may anak na biktima ng karahasan ay
mayroon ring special leave benefit para maibigay niya ang mga pangangailangan ng anak at, gaya
ng unang nabanggit, maasikaso niya ang pagpapatingin sa doktor o pagsasampa ng kaso laban sa
nagkasala.
Paano ang proseso ng pag-avail ng ten-day leave?

Mag-file ng reklamo bago ang actual leave of absence o pagbalik ng empleyado sa opisina.
Magsumite ng Barangay Protection Order (BPO) galing sa barangay at Temporary/Permanent
Protection Order (TPO/PPO) mula sa korte.
Kung wala pang nai-issue na protection order, magsumite ng certification mula sa Punong
Barangay/Kagawad o Prosecutor o Clerk of Court kung saan nag-file ng BPO/TPO/PPO.
Kung wala ang mga nabanggit na requirements, maaaring magsumite ng police report na
nagsasaad ng mga detalye ng nagawang karahasan kasabay ng isang medical certificate, depende
sa discretion ng immediate supervisor ng concerned female employee.

Paid leave ba ito?

Opo, ibig sabihin makakakuha ng sweldo ang concerned female employee sa mga araw na pinili
niyang i-avail ang kanyang ten-day leave.

Paano kung hindi naubos ng empleyado ang sampung araw na special leave niya, maaari pa
ba itong gamitin sa susunod na taon?

Hindi, forfeited na ito.

Maaari bang ma-extend ang ten-day leave?

Maaari po kung kinakailangan, batay sa sinasabi ng protection order. Sa ganitong pagkakataon,


maaari niyang gamitin ang iba niyang leave benefits tulad ng sick leave at vacation leave.

Pwede bang itago ang identity ng mga empleyadong naga-apply for ten-day leave, sakaling
ayaw nilang malaman ng iba na sila ay biktima ng karahasan?

Base sa Section 44 ng R.A. 9262, lahat ng records pagdating sa mga kaso ng karahasan sa
kababaihan ay kinakailangang ituring na confidential bilang pag-respeto sa privacy ng biktima.
Pagdating sa application for ten-day leave, ang mga staff na magpo-proseso ng mga dokumento ng
isang victim of violence ay dapat umiwas sa pag-leak o pagsiwalat ng sensitive information na
dumadaan sa kanila.

SEC. 44. Confidentiality. All records pertaining to cases of violence against women and their children
including those in the barangay shall be confidential and all public officers and employees and public or
private clinics to hospitals shall respect the right to privacy of the victim. Whoever publishes or causes to be
published, in any format, the name, address, telephone number, school, business address, employer, or other
identifying information of a victim or an immediate family member, without the latters consent, shall be liable
to the contempt power of the court.

REVISED GUIDELINES
ON THE IMPLEMENTATION OF THE 13TH MONTH PAY LAW.

1. Removal of Salary Ceiling.


On August 13, 1986, President Corazon C. Aquino issued Memorandum Order No. 28 which provides as
follows:chanroblesvirtuallawlibrary

"Section 1 of Presidential Decree No. 851 is hereby modified to the extent that all employers are hereby
required to pay all their rank-and-file employees a 13th month pay not later than December 24 of every
year." chan robles virtual law library

Before its modification by the aforecited Memorandum Order, P.D. No. 851 excludes from entitlement
to the 13th month pay those employees who were receiving a basic salary of more than P1,000.00 a
month. With the removal of the salary ceiling of P1,000.00, all rank and file employees are now entitled
to a 13th month pay regardless of the amount of basic salary that they receive in a month if their
employers are not otherwise exempted from the application of P.D. No. 851. Such employees are
entitled to the benefit regardless of their designation or employment status, and irrespective of the
method by which their wages are paid, provided that they have worked for at least one (1) month
during a calendar year.

2. Exempted Employers.

The following employers are still not covered by P.D. No. 851:chanroblesvirtuallawlibrary

a. The Government and any of its political subdivisions, including government-owned and controlled
corporations, excepts those corporations operating essentially as private subsidiaries of the
Government;

b. Employers already paying their employees a 13th month pay or more in a calendar year or its
equivalent at the time of this issuance;

c. Employers of household helpers and persons in the personal service of another in relation to such
workers; and

d. Employers of those who are paid on purely commission, boundary, or task basis, and those who are
paid a fixed amount for performing specific work, irrespective of the time consumed in the performance
thereof, except where the workers are paid on piece-rate basis in which case the employer shall grant
the required 13th month pay to such workers.

As used herein, workers paid on piece-rate basis shall refer to those who are paid a standard amount for
every piece or unit of work produced that is more or less regularly replicated, without regard to the time
spent in producing the same.

The term "its equivalent" as used on paragraph (b) hereof shall include Christmas bonus, mid-year
bonus, cash bonuses and other payments amounting to not less than 1/12 of the basic salary but shall
not include cash and stock dividends, cost of living allowances and all other allowances regularly
enjoyed by the employee, as well as non-monetary benefits. Where an employer pays less than required
1/12th of the employees basic salary, the employer shall pay the difference. chan robles virtual law
library

3. Who are Rank-and File Employees.

The Labor Code distinguishes a rank-and-file employee from a managerial employee. It provides that a
managerial employee is one who is vested with powers of prerogatives to lay down and execute
management policies and/or to hire, transfer, suspend, lay-off, recall discharge, assign or discipline
employees, or to effectively recommend such managerial actions. All employees not falling within this
definition are considered rank-and-file employees.

The above distinction shall be used as guide for the purpose of determining who are rank-and-file
employees entitled to the mandated 13th month pay.

4. Amount and payment of 13th Month Pay

(a) Minimum of the Amount. The minimum 13th month pay required by law shall not be less than
one-twelfth of the total basic salary earned by an employee within a calendar year. For the year 1987,
the computation of the 13th month pay shall include the cost of living allowances (COLA) integrated into
the basic salary of a covered employee pursuant to Executive Order 178.

E.O. No. 178 provides, among other things, that the P9.00 of the daily COLA of P17.00 for non-
agricultural workers shall be integrated into the basic pay of covered employees effective 1 May 1987,
and the remaining P8.00 effective 1 October 1987. For establishments with less than 30 employees and
paid-up capital of P500,000 or less, the integration of COLAs shall be as follows: P4.50 effective on 1
May 1987; P4.50 on 1 October 1987; and P8.00 effective 1 January 1988. Thus, in the computation of
the 13th month pay for 1987, the COLAs integrated into the basic pay shall be included as of the date of
their integration.

Where the total P17.00 daily COLA was integrated effective 1 May 1987 or earlier the inclusion of said
COLA as part of the of the basic pay for the purpose of computing the 13th month pay shall be reckoned
from the date of actual integration.

The "basic salary" of an employee for the purpose of computing the 13th month pay shall include all
remunerations or earning paid by this employer for services rendered but does not include allowances
and monetary benefits which are not considered or integrated as part of the regular or basic salary, such
as the cash equivalent of unused vacation and sick leave credits, overtime, premium, night differential
and holiday pay, and cost-of-living allowances. However, these salary-related benefits should be
included as part of the basic salary in the computation of the 13th month pay if by individual or
collective agreement, company practice or policy, the same are treated as part of the basic salary of the
employees.

(b) Time of Payment. The required 13th month pay shall be paid not later than December 24 of each
year. An employer, however, may give to his employees one half () of the required 13th month pay
before the opening of the regular school year and the other half on before the 24th of December of
every year. The frequency of payment of this monetary benefit may be the subject of agreement
between the employer and the recognized/collective bargaining agent of the employees.

5. 13th Month Pay for Certain Types of Employees.

(a) Employees Paid by Results. Employees who are paid on piece work basis are by law entitled to the
13th month pay.

Employees who are paid a fixed or guaranteed wage plus commission are also entitled to the mandated
13th month pay, based on their total earnings during the calendar year, i.e., on both their fixed or
guaranteed wage and commission.
(b) Those with Multiple Employers. Government employees working part time in a private enterprise,
including private educational institutions, as well as employees working in two or more private firms,
whether on full or part time basis, are entitled to the required 13th month pay from all their private
employers regardless of their total earnings from each or all their employers. chan robles virtual law
library

(c) Private School Teachers. Private school teachers, including faculty members of universities and
colleges, are entitled to the required 13th month pay, regardless of the number of months they teach or
are paid within a year, if they have rendered service for at least one (1) month within a year.

6. 13th Month Pay of Resigned or Separated Employee.

An employee who has resigned or whose services were terminated at any time before the time for
payment of the 13th month pay is entitled to this monetary benefit in proportion to the length of time
he worked during the year, reckoned from the time he started working during the calendar year up to
the time of his resignation or termination from the service. Thus, if he worked only from January up to
September his proportionate 13th month pay should be equivalent of 1/12 his total basic salary he
earned during that period.

The payment of the 13th month pay may be demanded by the employee upon the cessation of
employer-employee relationship. This is consistent with the principle of equity that as the employer can
require the employee to clear himself of all liabilities and property accountability, so can the employee
demand the payment of all benefits due him upon the termination of the relationship.

7. Non-inclusion in Regular Wage.

The mandated 13th month pay need not be credited as part of regular wage of employees for purposes
of determining overtime and premium pays, fringe benefits insurance fund, Social Security, Medicare
and private retirement plans.

8. Prohibitions against reduction or elimination of benefits. chan robles virtual law library

Nothing herein shall be construed to authorize any employer to eliminate, or diminish in any way,
supplements, or other employee benefits or favorable practice being enjoyed by the employee at the
time of promulgation of this issuance.

PRESIDENTIAL DECREE No. 851 December 16, 1976

REQUIRING ALL EMPLOYERS TO PAY THEIR EMPLOYEES A 13th-MONTH PAY

WHEREAS, it is necessary to further protect the level of real wages from the ravage of worldwide
inflation;

WHEREAS, there has been no increase in the legal minimum wage rates since 1970;

WHEREAS, the Christmas season is an opportune time for society to show its concern for the plight
of the working masses so they may properly celebrate Christmas and New Year.
NOW, THEREFORE, I, FERDINAND E. MARCOS, by virtue of the powers vested in me by the
Constitution, do hereby decree as follows:

Section 1. All employers are hereby required to pay all their employees receiving a basic salary of
not more than P1,000 a month, regardless of the nature of their employment, a 13th-month pay not
later than December 24 of every year.

Section 2. Employers already paying their employees a 13th-month pay or its equivalent are not
covered by this Decree.

Section 3. This Decree shall take effect immediately.

Done in the City of Manila, this 16th day of December 1975.

RULES AND REGULATIONS IMPLEMENTING PRESIDENTIAL DECREE NO. 851

By virtue of the powers vested in me by law, the following rules and regulations implementing
Presidential Decree No. 851 are hereby issued for the guidance of all concerned.

Section 1. Payment of 13-month Pay All employers covered by Presidential Decree No. 851,
hereinafter referred to as the "Decree", shall pay to all their employees receiving a basic salary of not
more than P1,000 a month a thirteenth-month pay not later than December 24 of every year.

Section 2. Definition of certain terms As used in this issuance.

(a) "Thirteenth-moth pay" shall mean one twelfth (1/12) of the basic salary of an employee
within a calendar year;

(b) "Basic salary" shall include all remunerations or earnings paid by an employer to an
employee for services rendered but may not include cost-of-living allowances granted
pursuant to Presidential Decree No. 525 or Letter of Instructions No. 174, profit-sharing
payments, and all allowances and monetary benefits which are not considered or integrated
as part of the regular or basic salary of the employee at the time of the promulgation of the
Decree on December 16, 1975.

Section 3. Employers covered The Decree shall apply to all employers except to:

(a) Distressed employers, such as (1) those which are currently incurring substantial losses
or (2) in the case of non-profit institutions and organizations, where their income, whether
from donations, contributions, grants and other earnings from any source, has consistently
declined by more than forty (40%) percent of their normal income for the last two (2) years,
subject to the provision of Section 7 of this issuance;

(b) The Government and any of its political subdivisions, including government-owned and
controlled corporations, except those corporations operating essentially as private
subsidiaries of the Government;
(c) Employers already paying their employees 13-month pay or more in a calendar year of its
equivalent at the time of this issuance;

(d) Employers of household helpers and persons in the personal service of another in
relation to such workers; and

(e) Employers of those who are paid on purely commission, boundary, or task basis, and
those who are paid a fixed amount for performing a specific work, irrespective of the time
consumed in the performance thereof, except where the workers are paid on piece-rate
basis in which case the employer shall be covered by this issuance insofar as such workers
are concerned.

As used herein, workers paid on piece-rate basis shall refer to those who are paid a standard
amount for every piece or unit of work produced that is more or less regularly replicated, without
regard to the time spent in producing the same.

The term "its equivalent" as used in paragraph c) hereof shall include Christmas bonus, mid-year
bonus, profit-sharing payments and other cash bonuses amounting to not less than 1/12th of the
basic salary but shall not include cash and stock dividends, cost of living allowances and all other
allowances regularly enjoyed by the employee, as well as non-monetary benefits. Where an
employer pays less than 1/12th of the employees basic salary, the employer shall pay the difference.

Section 4. Employees covered Except as provided in Section 3 of this issuance, all employees of
covered employers shall be entitled to benefit provided under the Decree who are receiving not more
than P1,000 a month, regardless of their position, designation or employment status, and
irrespective of the method by which their wages are paid, provided that they have worked for at least
one month during the calendar year.

Section 5. Option of covered employers A covered employer may pay one-half of the 13th-month
pay required by the Decree before the opening of the regular school year and the other half on or
before the 24th day of December of every year.

In any establishment where a union has been recognized or certified as the collective bargaining
agent of the employees therein, the periodicity or frequency of payment of the 13th month pay may
be the subject of agreement.

Nothing herein shall prevent employers from giving the benefits provided in the Decree to their
employees who are receiving more than One Thousand (P1,000) Pesos a month or benefits higher
than those provided by the Decree.

Section 6. Special feature of benefit The benefits granted under this issuance shall not be credited
as part of the regular wage of the employees for purposes of determining overtime and premium
pay, fringe benefits, as well as premium contributions to the State Insurance Fund, social security,
medicare and private welfare and retirement plans.

Section 7. Exemption of Distressed employers Distressed employers shall qualify for exemption
from the requirement of the Decree upon prior authorization by the Secretary of Labor. Petitions for
exemptions may be filed within the nearest regional office having jurisdiction over the employer not
later than January 15, 1976. The regional offices shall transmit the petitions to the Secretary of
Labor within 24 hours from receipt thereof.
Section 8. Report of compliance Every covered employer shall make a report of his compliance with
the Decree to the nearest regional labor office not later than January 15 of each year.

The report shall conform substantially with the following form:

REPORT ON COMPLIANCE WITH PD NO. 851

1. Name of establishment

2. Address

3. Principal product or business

4. Total employment

5. Total number of workers benefited

6. Amount granted per employee

7. Total amount of benefits granted

8. Name, position and tel. no. of person giving information

Section 9. Adjudication of claims Non-payment of the thirteenth-month pay provided by the Decree
and these rules shall be treated as money claims cases and shall be processed in accordance with
the Rules Implementing the Labor Code of the Philippines and the Rules of the National Labor
Relations Commission.

Section 10. Prohibition against reduction or elimination of benefits Nothing herein shall be construed
to authorize any employer to eliminate, or diminish in any way, supplements, or other employee
benefits or favorable practice being enjoyed by the employee at the time of promulgation of this
issuance.

Section 11. Transitory Provision These rules and regulations shall take effect immediately and for
purposes of the 13-month pay for 1975, the same shall apply only to those who are employees as of
December 16, 1975.

Manila, Philippines, 22 December 1975.

SUPPLEMENTARY RULES AND REGULATIONS IMPLEMENTING P.D. NO. 851

To insure uniformity in the interpretation, application and enforcement of the provisions of P.D. No.
851 and its implementing regulations, the following clarifications are hereby made for the information
and guidance of all concerned:
1. Contractors and Subcontractors, including Security and Watchman Agencies, are exempt
for the year 1975 subject to the following conditions:

(a) that the contracts of such enterprises were entered into before December 16,
1975;

(b) that such enterprises have complied with all labor standards laws during the year;

(c) that the contract cannot really accomodate 13-month pay or its equivalent; and

(d) that the contract does not provide for cost escalation clause.

This exemption is without prejudice on the part of the workers to negotiate with their
employers or to seek payment thereof by filing appropriate complaints with the Regional
Offices of the Department of Labor.

2. Private school teachers, including faculty members of colleges and universities, are
entitled to 1/12 of their annual basic pay regardless of the number of months they teach or
are paid within a year.

3. New establishments operating for less than one year are not covered except subsidiaries
or branches of foreign and domestic corporations.

4. Overtime pay, earnings and other remunerations which are not part of the basic salary
shall not be included in the computation of the 13-month pay.

5. In view of the lack of sufficient time for the dissemination of the provisions of P.D. No. 851
and its Rules and the unavailability of adequate cash flow due to the long holiday season,
compliance and reporting of compliance with this Decree are hereby extended up to March
31, 1976 except in private schools where compliance for 1975 may be made not later than
30 June 1976.

6. Nothing herein shall sanction the withdrawal or diminution of any compensation, benefits
or any supplements being enjoyed by the employees on the effective date of this issuance.

AN ACT PROVIDING FOR THE MAGNA CARTA OF WOMEN


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

Section 1. Short Title. - This Act shall be known as "The Magna Carta of Women".

Section 2. Declaration of Policy. - Recognizing that the economic, political, and sociocultural
realities affect women's current condition, the State affirms the role of women in nation building and
ensures the substantive equality of women and men. It shall promote empowerment of women and
pursue equal opportunities for women and men and ensure equal access to resources and to
development results and outcome. Further, the State realizes that equality of men and women
entails the abolition of the unequal structures and practices that perpetuate discrimination and
inequality. To realize this, the State shall endeavor to develop plans, policies, programs, measures,
and mechanisms to address discrimination and inequality in the economic, political, social, and
cultural life of women and men.

The State condemns discrimination against women in all its forms and pursues by all appropriate
means and without delay the policy of eliminating discrimination against women in keeping with the
Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW) and other
international instruments consistent with Philippine law. The State shall accord women the rights,
protection, and opportunities available to every member of society.

The State affirms women's rights as human rights and shall intensify its efforts to fulfill its duties
under international and domestic law to recognize, respect, protect, fulfill, and promote all human
rights and fundamental freedoms of women, especially marginalized women, in the economic,
social, political, cultural, and other fields without distinction or discrimination on account of class,
age, sex, gender, language, ethnicity, religion, ideology, disability, education, and status. The State
shall provide the necessary mechanisms to enforce women's rights and adopt and undertake all
legal measures necessary to foster and promote the equal opportunity for women to participate in
and contribute to the development of the political, economic, social, and cultural realms.

The State, in ensuring the full integration of women's concerns in the mainstream of development,
shall provide ample opportunities to enhance and develop their skills, acquire productive
employment and contribute to their families and communities to the fullest of their capabilities.

In pursuance of this policy, the State reaffirms the right of women in all sectors to participate in policy
formulation. planning, organization, implementation, management, monitoring, and evaluation of all
programs, projects, and services. It shall support policies, researches, technology, and training
programs and other support services such as financing, production, and marketing to encourage
active participation of women in national development.

Section 3. Principles of Human Rights of Women. - Human rights are universal and inalienable.
All people in the world are entitled to them. The universality of human rights is encompassed in the
words of Article 1 of the Universal Declaration of Human Rights, which states that all human beings
are free and equal in dignity and rights.

Human rights are indivisible. Human rights are inherent to the dignity of every human being whether
they relate to civil, cultural, economic, political, or social issues.

Human rights are interdependent and interrelated. The fulfillment of one right often depends, wholly
or in part, upon the fulfillment of others.
All individuals are equal as human beings by virtue of the inherent dignity of each human person. No
one, therefore, should suffer discrimination on the basis of ethnicity, gender, age, language, sexual
orientation, race, color, religion, political, or other opinion, national, social, or geographical origin,
disability, property, birth, or other status as established by human rights standards.

All people have the right to participate in and access information relating to the decision- making
processes that affect their lives and well-being. Rights-based approaches require a high degree of
participation by communities, civil society, minorities, women, young people, indigenous peoples,
and other identified groups.

States and other duty-bearers are answerable for the observance of human rights. They have to
comply with the legal norms and standards enshrined in international human rights instruments in
accordance with the Philippine Constitution. Where they fail to do so, aggrieved rights-holders are
entitled to institute proceedings for appropriate redress before a competent court or other adjudicator
in accordance with the rules and procedures provided by law.

CHAPTER II
DEFINITION OF TERMS

Section 4. Definitions. - For purposes of this Act, the following terms shall mean:

(a) "Women Empowerment" refers to the provision, availability, and accessibility of


opportunities, services, and observance of human rights which enable women to actively
participate and contribute to the political, economic, social, and cultural development of the
nation as well as those which shall provide them equal access to ownership, management,
and control of production, and of material and informational resources and benefits in the
family, community, and society.

(b) "Discrimination Against Women" refers to any gender-based distinction, exclusion, or


restriction which has the effect or purpose of impairing or nullifying the recognition,
enjoyment, or exercise by women, irrespective of their marital status, on a basis of equality
of men and women, of human rights and fundamental freedoms in the political, economic,
social, cultural, civil, or any other field.

It includes any act or omission, including by law; policy, administrative measure, or practice,
that directly or indirectly excludes or restricts women in the recognition and promotion of their
rights and their access to and enjoyment of opportunities, benefits, or privileges.

A measure or practice of general application is discrimination against women if it fails to


provide for mechanisms to offset or address sex or gender-based disadvantages or
limitations of women, as a result of which women are denied or restricted in the recognition
and protection of their rights and in their access to and enjoyment of opportunities, benefits,
or privileges; or women, more than men, are shown to have suffered the greater adverse
effects of those measures or practices.

Provided, finally, That discrimination compounded by or intersecting with other grounds,


status, or condition, such as ethnicity, age, poverty, or religion shall be considered
discrimination against women under this Act.

(c) "Marginalization" refers to a condition where a whole category of people is excluded from
useful and meaningful participation in political, economic, social, and cultural life.
(d) "Marginalized" refers to the basic, disadvantaged, or vulnerable persons or groups who
are mostly living in poverty and have little or no access to land and other resources, basic
social and economic services such as health care, education, water and sanitation,
employment and livelihood opportunities, housing, social security, physical infrastructure;
and the justice system.

These include, but are not limited to, women in the following sectors and groups:

(1) "Small Farmers and Rural Workers" refers to those who are engaged directly or
indirectly in small farms and forest areas, workers in commercial farms and
plantations, whether paid or unpaid, regular or season-bound. These shall include.
but are not limited to, (a) small farmers who own or are still amortizing for lands that
is not more than three (3) hectares, tenants, leaseholders, and stewards; and (b)
rural workers who are either wage earners, self-employed, unpaid family workers
directly and personally engaged in agriculture, small-scale mining, handicrafts, and
other related farm and off-farm activities;

(2) "Fisherfolk" refers to those directly or indirectly engaged in taking, culturing, or


processing fishery or aquatic resources. These include, but are not to be limited to,
women engaged in fishing in municipal waters, coastal and marine areas, women
workers in commercial fishing and aquaculture, vendors and processors of fish and
coastal products, and subsistence producers such as shell-gatherers, managers, and
producers of mangrove resources, and other related producers:

(3) "Urban Poor" refers to those residing in urban and urbanizable slum or blighted
areas, with or without the benefit of security of abode, where the income of the head
of the family cannot afford in a sustained manner to provide for the family's basic
needs of food, health, education, housing, and other essentials in life;

(4) "Workers in the Formal Economy" refers to those who are employed by any
person acting directly or indirectly in the interest of an employer in relation to an
employee and shall include the government and all its branches, subdivisions, and
instrumentalities, all government- owned and -controlled corporations and
institutions, as well as nonprofit private institutions or organizations;

(5) "Workers in the Informal Economy" refers to self-employed, occasionally or


personally hired, subcontracted, paid and unpaid family workers in household
incorporated and unincorporated enterprises, including home workers, micro-
entrepreneurs and producers, and operators of sari-sari stores and all other
categories who suffer from violation of workers' rights:

(6) "Migrant Workers" refers to Filipinos who are to be engaged, are engaged, or
have been engaged in a remunerated activity in a State of which they are not legal
residents, whether documented or undocumented;

(7) "Indigenous Peoples" refers to a group of people or homogenous societies


identified by self-ascription and ascription by other, who have continuously lived as
organized community on communally bounded and defined territory, and who have,
under claims of ownership since time immemorial, occupied; possessed customs,
tradition, and other distinctive cultural traits, or who have, through resistance to
political, social, and cultural inroads of colonization, non- indigenous religions and
culture, became historically differentiated from the majority of Filipinos. They shall
likewise include peoples who are regarded as indigenous on account of their descent
from the populations which inhabited the country, at the dime of conquest or
colonization, or at the time of inroads of non-indigenous religions and cultures, or the
establishment of present state boundaries, who retain some or all of their own social,
economic, cultural, and political institutions, but who may have been displaced from
their traditional domains or who may have resettled outside their ancestral domains
as defined under Section 3(h), Chapter II of Republic Act No. 8371, otherwise known
as "The Indigenous Peoples Rights Act of 1997" (IPRA of 1997);

(8) "Moro" refers to native peoples who have historically inhabited Mindanao,
Palawan, and Sulu, and who are largely of the Islamic faith;

(9) "Children" refers to those who are below eighteen (18) years of age or over but
are unable to fully take care of themselves or protect themselves from abuse,
neglect, cruelty, exploitation, or discrimination because of a physical or mental
disability or condition;

(10) "Senior Citizens" refers to those sixty (60) years of age and above;

(11) "Persons with Disabilities" refers to those who are suffering from restriction or
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;
and

(12) "Solo Parents" refers to those who fall under the category of a solo parent
defined under Republic Act No. 8972, otherwise known as the "Solo Parents Welfare
Act of 2000".

(e) "Substantive Equality" refers to the full and equal enjoyment of rights and freedoms
contemplated under this Act. It encompasses de jure and de facto equality and also equality
in outcomes.

(f) "Gender Equality" refers to the principle asserting the equality of men and women and
their right to enjoy equal conditions realizing their full human potentials to contribute to and
benefit from the results of development, and with the State recognizing that all human beings
are free and equal in dignity and rights.

(g) "Gender Equity" refers to the policies, instruments, programs, services, and actions that
address the disadvantaged position of women in society by providing preferential treatment
and affirmative action. Such temporary special measures aimed at accelerating de
facto equality between men and women shall not be considered discriminatory but shall in no
way entail as a consequence the maintenance of unequal or separate standards. These
measures shall be discontinued when the objectives of equality of opportunity and treatment
have been achieved.

(h) "Gender and Development (GAD)" refers to the development perspective and process
that are participatory and empowering, equitable, sustainable, free from violence, respectful
of human rights, supportive of self-determination and actualization of human potentials. It
seeks to achieve gender equality as a fundamental value that should be reflected in
development choices; seeks to transform society's social, economic, and political structures
and questions the validity of the gender roles they ascribed to women and men; contends
that women are active agents of development and not just passive recipients of development
assistance; and stresses the need of women to organize themselves and participate in
political processes to strengthen their legal rights.

(i) "Gender Mainstreaming" refers to the strategy for making women's as well as men's
concerns and experiences an integral dimension of the design, implementation, monitoring,
and evaluation of policies and programs in all political, economic, and societal spheres so
that women and men benefit equally and inequality is not perpetuated. It is the process of
assessing the implications for women and men of any planned action, including legislation,
policies, or programs in all areas and at all levels.

(j) "Temporary Special Measures" refers to a variety of legislative, executive, administrative,


and regulatory instruments, policies, and practices aimed at accelerating this de facto
equality of women in specific areas. These measures shall not be considered discriminatory
but shall in no way entail as a consequence the maintenance of unequal or separate
standards. They shall be discontinued when their objectives have been achieved.

(k) "Violence Against Women" refers to any act of gender-based violence that results in, or is
likely to result in, physical, sexual, or psychological harm or suffering to women, including
threats of such acts, coercion, or arbitrary deprivation of liberty, whether occurring in public
or in private life. It shall be understood to encompass, but not limited to, the following:

(1) Physical, sexual, psychological, and economic violence occurring in the family,
including battering, sexual abuse of female children in the household, dowry-related
violence, marital rape, and other traditional practices harmful to women, non-spousal
violence, and violence related to exploitation;

(2) Physical, sexual, and psychological violence occurring within the general
community, including rape, sexual abuse, sexual harassment, and intimidation at
work, in educational institutions and elsewhere, trafficking in women, and prostitution;
and

(3) Physical, sexual, and psychological violence perpetrated or condoned by the


State, wherever it occurs.

It also includes acts of violence against women as defused in Republic Acts No. 9208 and
9262.

(l) "Women in the Military" refers to women employed in the military, both in the major and
technical services, who are performing combat and/or noncombat functions, providing
security to the State, and protecting the people from various forms of threat. It also includes
women trainees in all military training institutions.

(m) "Social Protection" refers to policies and programs that seek to reduce poverty and
vulnerability to risks and enhance the social status and rights of all women, especially the
marginalized by promoting and protecting livelihood and employment, protecting against
hazards and sudden loss of income, and improving people's capacity to manage risk. Its
components are labor market programs, social insurance, social welfare, and social safety
nets.

CHAPTER III
DUTIES RELATED TO THE HUMAN RIGHTS OF WOMEN
The State, private sector, society in general, and all individuals shall contribute to the recognition,
respect, and promotion of the rights of women defined and guaranteed under this Act.

Section 5. The State as the Primary Duty-Bearer. - The State, as the primary duty-bearer, shall:

(a) Refrain from discriminating against women and violating their rights;

(b) Protect women against discrimination and from violation of their rights by private
corporations, entities, and individuals; and

(c) Promote and fulfill the rights of women in all spheres, including their rights to substantive
equality and non-discrimination.

The State shall fulfill these duties through law, policy, regulatory instruments, administrative
guidelines, and other appropriate measures, including temporary special measures.

Recognizing the interrelation of the human rights of women, the State shall take measures and
establish mechanisms to promote the coherent and integrated implementation, and enforcement of
this Act and related laws, policies, or other measures to effectively stop discrimination against and
advance the rights of women.

The State shall keep abreast with and be guided by progressive developments in human rights of
women under international law and design of policies, laws, and other measures to promote the
objectives of this Act.

Section 6. Duties of the State Agencies and Instrumentalities. - These duties of the State shall
extend to all state agencies, offices, and instrumentalities at all levels and government-owned and -
controlled corporations, subject to the Constitution and pertinent laws, policies, or administrative
guidelines that define specific duties of state agencies and entities concerned.

Section 7. Suppletory Effect. - This chapter shall be deemed integrated into and be suppletory to
other provisions of this Act, particularly those that guarantee specific rights to women and define
specific roles and require specific conduct of state organs.

CHAPTER IV
RIGHTS AND EMPOWERMENT

Section 8. Human Rights of Women. - All rights in the Constitution and those rights recognized
under international instruments duly signed and ratified by the Philippines, in consonance with
Philippine law, shall be rights of women under this Act to be enjoyed without discrimination.

Section 9. Protection from Violence. - The State shall ensure that all women shall be protected
from all forms of violence as provided for in existing laws. Agencies of government shall give priority
to the defense and protection of women against gender-based offenses and help women attain
justice and healing.

Towards this end, measures to prosecute and reform offenders shall likewise be pursued.

(a) Within the next five (5) years, there shall be an incremental increase in the recruitment and
training of women in the police force, forensics and medico-legal, legal services, and social work
services availed of by women who are victims of gender-related offenses until fifty percent (50%) of
the personnel thereof shall be women.

(b) Women shall have the right to protection and security in situations of armed conflict and
militarization. Towards this end, they shall be protected from all forms of gender-based violence,
particularly rape and other forms of sexual abuse, and all forms of violence in situations of armed
conflict. The State shall observe international standards for the protection of civilian population in
circumstances of emergency and armed conflict. It shall not force women, especially indigenous
peoples, to abandon their lands, territories, and means of subsistence, or relocate them in special
centers for military purposes under any discriminatory condition.

(c) All government personnel involved in the protection and defense of women against gender-based
violence shall undergo a mandatory training on human rights and gender sensitivity pursuant to this
Act.

(d) All local government units shall establish a Violence Against Women's Desk in every barangay to
ensure that violence against women cases are fully addressed in a gender-responsive manner.

Section 10. Women Affected by Disasters, Calamities, and Other Crisis Situations. - Women
have the right to protection and security in times of disasters, calamities, and other crisis situations
especially in all phases of relief, recovery, rehabilitation, and construction efforts. The State shall
provide for immediate humanitarian assistance, allocation of resources, and early resettlement, if
necessary. It shall also address the particular needs of women from a gender perspective to ensure
their full protection from sexual exploitation and other sexual and gender- based violence committed
against them. Responses to disaster situations shall include the provision of services, such as
psychosocial support, livelihood support, education, psychological health, and comprehensive health
services, including protection during pregnancy.

Section 11. Participation and Representation. - The State shall undertake temporary special
measures to accelerate the participation and equitable representation of women in all spheres of
society particularly in the decision-making and policy-making processes in government and private
entities to fully realize their role as agents and beneficiaries of development.

The State shall institute the following affirmative action mechanisms so that women can participate
meaningfully in the formulation, implementation, and evaluation of policies, plans, and programs for
national, regional, and local development:

(a) Empowerment within the Civil Service. - Within the next five (5) years, the number of
women in third (3rd) level positions in government shall be incrementally increased to
achieve a fifty-fifty (50-50) gender balance;

(b) Development Councils and Planning Bodies. - To ensure the participation of women in all
levels of development planning and program implementation, at least forty percent (40%) of
membership of all development councils from the regional, provincial, city, municipal and
barangay levels shall be composed of women;

(c) Other Policy and Decision-Making Bodies. - Women's groups shall also be represented in
international, national, and local special and decision-making bodies;

(d) International Bodies. - The State shall take all appropriate measures to ensure the
opportunity of women, on equal terms with men and without any discrimination, to represent
their governments at the international level and to participate in the work of international
organizations;

(e) Integration of Women in Political Parties. - The State shall provide incentives to political
parties with women's agenda. It shall likewise encourage the integration of women in their
leadership hierarchy, internal policy-making structures, appointive, and electoral nominating
processes; and

(f) Private Sector. - The State shall take measures to encourage women leadership in the
private sector in the form of incentives.

Section 12. Equal Treatment Before the Law. - The State shall take steps to review and, when
necessary, amend and/or repeal existing laws that are discriminatory to women within three (3)
years from the effectivity of this Act.

Section 13. Equal Access and Elimination of Discrimination in Education, Scholarships, and
Training. - (a) The State shall ensure that gender stereotypes and images in educational materials
and curricula are adequately and appropriately revised. Gender-sensitive language shall be used at
all times. Capacity-building on gender and development (GAD), peace and human rights, education
for teachers, and all those involved in the education sector shall be pursued toward this end.
Partnerships between and among players of the education sector, including the private sector,
churches, and faith groups shall be encouraged.

(b) Enrollment of women in nontraditional skills training in vocational and tertiary levels shall be
encouraged.

(c) Expulsion and non-readmission of women faculty due to pregnant;- outside of marriage shall be
outlawed. No school shall turn out or refuse admission to a female student solely on the account of
her having contracted pregnancy outside of marriage during her term in school.

Section 14. Women in Sports. - The State shall develop, establish, and strengthen programs for
the participation of women and girl-children in competitive and noncompetitive sports as a means to
achieve excellence, promote physical and social well-being, eliminate gender-role stereotyping, and
provide equal access to the full benefits of development for all persons regardless of sex, gender
identity, and other similar factors.

For this purpose, all sports-related organizations shall create guidelines that will establish and
integrate affirmative action as a strategy and gender equality as a framework in planning and
implementing their policies, budgets, programs, and activities relating to the participation of women
and girls in sports.

The State will also provide material and nonmaterial incentives to local government units, media
organizations, and the private sector for promoting, training, and preparing women and girls for
participation in competitive and noncompetitive sports, especially in local and international events,
including, but not limited to, the Palarong Pambansa, Southeast Asian Games, Asian Games, and
the Olympics.

No sports event or tournament will offer or award a different sports prize, with respect to its amount
or value, to women and men winners in the same sports category: Provided, That the said
tournament, contest, race, match, event, or game is open to both sexes: Provided, further, That the
sports event or tournament is divided into male or female divisions.
The State shall also ensure the safety and well-being of all women and girls participating in sports,
especially, but not limited to, trainees, reserve members, members, coaches, and mentors of
national sports teams, whether in studying, training, or performance phases, by providing them
comprehensive health and medical insurance coverage, as well as integrated medical, nutritional,
and healthcare services.

Schools, colleges, universities, or any other learning institution shall take into account its total
women student population in granting athletic scholarship. There shall be a pro rata representation
of women in the athletic scholarship program based on the percentage of women in the whole
student population.

Section 15. Women in the Military. - The State shall pursue appropriate measures to eliminate
discrimination of women in the military, police, and other similar services, including revising or
abolishing policies and practices that restrict women from availing of both combat and noncombat
training that are open to men, or from taking on functions other than administrative tasks, such as
engaging in combat, security-related, or field operations. Women in the military shall be accorded
the same promotional privileges and opportunities as men, including pay increases, additional
remunerations and benefits, and awards based on their competency and quality of performance.
Towards this end, the State shall ensure that the personal dignity of women shall always be
respected.

Women in the military, police, and other similar services shall be provided with the same right to
employment as men on equal conditions. Equally, they shall be accorded the same capacity as men
to act in and enter into contracts, including marriage.

Further, women in the military, police; and other similar services shall be entitled to leave benefits
such as maternity leave, as provided for by existing laws.

Section 16. Nondiscriminatory and Nonderogatory Portrayal of Women in Media and Film. -
The State shall formulate policies and programs for the advancement of women in collaboration with
government and nongovernment media-related organizations. It shall likewise endeavor to raise the
consciousness of the general public in recognizing the dignity of women and the role and
contribution of women in the family; community, and the society through the strategic use of mass
media.

For this purpose, the State shall ensure allocation of space; airtime, and resources, strengthen
programming, production, and image-making that appropriately present women's needs, issues, and
concerns in all forms of media, communication, information dissemination, and advertising.

The State, in cooperation with all schools of journalism, information, and communication, as well as
the national media federations and associations, shall require all media organizations and
corporations to integrate into their human resource development components regular training on
gender equality and gender-based discrimination, create and use gender equality guidelines in all
aspects of management, training, production, information, dissemination, communication, and
programming; and convene a gender equality committee that will promote gender mainstreaming as
a framework and affirmative action as a strategy, and monitor and evaluate the implementation of
gender equality guidelines.

Section 17. Women's Right to Health. - (a) Comprehensive Health Services. - The State shall, at
all times, provide for a comprehensive, culture-sensitive, and gender-responsive health services and
programs covering all stages of a woman's life cycle and which addresses the major causes of
women's mortality and morbidity: Provided, That in the provision for comprehensive health services,
due respect shall be accorded to women's religious convictions, the rights of the spouses to found a
family in accordance with their religious convictions, and the demands of responsible parenthood,
and the right of women to protection from hazardous drugs, devices, interventions, and substances.

Access to the following services shall be ensured:

(1) Maternal care to include pre- and post-natal services to address pregnancy and infant
health and nutrition;

(2) Promotion of breastfeeding;

(3) Responsible, ethical, legal, safe, and effective methods of family planning;

(4) Family and State collaboration in youth sexuality education and health services without
prejudice to the primary right and duty of parents to educate their children;

(5) Prevention and management of reproductive tract infections, including sexually


transmitted diseases, HIV, and AIDS;

(6) Prevention and management of reproductive tract cancers like breast and cervical
cancers, and other gynecological conditions and disorders;

(7) Prevention of abortion and management of pregnancy-related complications;

(8) In cases of violence against women and children, women and children victims and
survivors shall be provided with comprehensive health services that include psychosocial,
therapeutic, medical, and legal interventions and assistance towards healing, recovery, and
empowerment;

(9) Prevention and management of infertility and sexual dysfunction pursuant to ethical
norms and medical standards;

(10) Care of the elderly women beyond their child-bearing years; and

(11) Management, treatment, and intervention of mental health problems of women and girls.
In addition, healthy lifestyle activities are encouraged and promoted through programs and
projects as strategies in the prevention of diseases.

(b) Comprehensive Health Information and Education. - The State shall provide women in all sectors
with appropriate, timely, complete, and accurate information and education on all the above-stated
aspects of women's health in government education and training programs, with due regard to the
following:

(1) The natural and primary right and duty of parents in the rearing of the youth and the
development of moral character and the right of children to be brought up in an atmosphere
of morality and rectitude for the enrichment and strengthening of character;

(2) The formation of a person's sexuality that affirms human dignity; and

(3) Ethical, legal, safe, and effective family planning methods including fertility awareness.
Section 18. Special Leave Benefits for Women. - A woman employee having rendered continuous
aggregate employment service of at least six (6) months for the last twelve (12) months shall be
entitled to a special leave benefit of two (2) months with full pay based on her gross monthly
compensation following surgery caused by gynecological disorders.

Section 19. Equal Rights in All Matters Relating to Marriage and Family Relations. - The State
shall take all appropriate measures to eliminate discrimination against women in all matters relating
to marriage and family relations and shall ensure:

(a) the same rights to enter into and leave marriages or common law relationships referred to
under the Family Code without prejudice to personal or religious beliefs;

(b) the same rights to choose freely a spouse and to enter into marriage only with their free
and full consent. The betrothal and the marriage of a child shall have no legal effect;

(c) the joint decision on the number and spacing of their children and to have access to the
information, education and means to enable them to exercise these rights;

(d) the same personal rights between spouses or common law spouses including the right to
choose freely a profession and an occupation;

(e) the same rights for both spouses or common law spouses in respect of the ownership,
acquisition, management, administration, enjoyment, and disposition of property;

(f) the same rights to properties and resources, whether titled or not, and inheritance,
whether formal or customary; and

(g) women shall have equal rights with men to acquire, change, or retain their nationality.
The State shall ensure in particular that neither marriage to an alien nor change of nationality
by the husband during marriage shall automatically change the nationality of the wife, render
her stateless or force upon her the nationality of the husband. Various statutes of other
countries concerning dual citizenship that may be enjoyed equally by women and men shall
likewise be considered.

Customary laws shall be respected: Provided, however, That they do not discriminate against
women.

CHAPTER V
RIGHTS AND EMPOWERMENT OF MARGINALIZED SECTORS

Women in marginalized sectors are hereby guaranteed all civil, political, social, and economic rights
recognized, promoted, and protected under existing laws including, but not limited to, the Indigenous
Peoples Rights Act, the Urban Development and Housing Act, the Comprehensive Agrarian Reform
Law, the Fisheries Code, the Labor Code, the Migrant Workers Act, the Solo Parents Welfare Act,
and the Social Reform and Poverty Alleviation Act.

Section 20. Food Security and Productive Resources. - The State recognizes the contribution of
women to food production and shall ensure its sustainability and sufficiency with the active
participation of women. Towards this end, the State shall guarantee, at all times, the availability in
the market of safe and health-giving food to satisfy the dietary needs of the population, giving
particular attention to the specific needs of poor girl-children and marginalized women, especially
pregnant and lactating mothers and their young children. To further address this, the State shall
ensure:

(a) Right to Food. - The State shall guarantee the availability of food in quantity and quality
sufficient to satisfy the dietary needs of individuals, the physical and economic accessibility
for everyone to adequate food that is culturally acceptable and free from unsafe substances
and culturally accepted, and the accurate and substantial information to the availability of
food, including the right to full, accurate, and truthful information about safe and health-giving
foods and how to produce and have regular and easy access to them;

(b) Right to Resources for Food Production. - The State shall guarantee women a vital role in
food production by giving priority to their rights to land, credit, and infrastructure support,
technical training, and technological and marketing assistance. The State shall promote
women-friendly technology as a high priority activity in agriculture and shall promote the right
to adequate food by proactively engaging in activities intended to strengthen access to,
utilization of, and receipt of accurate and substantial information on resources and means to
ensure women's livelihood, including food security:

(1) Equal status shall be given to women and men, whether married or not, in the
titling of the land and issuance of stewardship contracts and patents;

(2) Equal treatment shall be given to women and men beneficiaries of the agrarian
reform program, wherein the vested right of a woman agrarian reform beneficiary is
defined by a woman's relationship to tillage, i.e., her direct and indirect contribution to
the development of the land;

(3) Customary rights of women to the land, including access to and control of the
fruits and benefits, shall be recognized in circumstances where private ownership is
not possible, such as ancestral domain claims:

(4) Information and assistance in claiming rights to the land shall be made available
to women at all times;

(5) Equal rights to women to the enjoyment, use, and management of land, water,
and other natural resources within their communities or ancestral domains;

(6) Equal access to the use and management of fisheries and aquatic resources, and
all the rights and benefits accruing to stakeholders in the fishing industry;

(7) Equal status shall be given to women and men in the issuance of stewardship or
lease agreements and other fishery rights that may be granted for the use and
management of coastal and aquatic resources. In the same manner, women's
organizations shall be given equal treatment as with other marginalized fishers
organizations in the issuance of stewardship or lease agreements or other fishery
rights for the use and management of such coastal and aquatic resources which may
include providing support to women-engaged coastal resources;

(8) There shall be no discrimination against women in the deputization of fish


wardens;
(9) Women-friendly and sustainable agriculture technology shall be designed based
on accessibility and viability in consultation with women's organizations;

(10) Access to small farmer-based and controlled seeds production and distribution
shall be ensured and protected;

(11) Indigenous practices of women in seed storage and cultivation shall be


recognized, encouraged, and protected;

(12) Equal rights shall be given to women to be members of farmers' organizations to


ensure wider access to and control of the means of production;

(13) Provide opportunities for empowering women fishers to be involved in the


control and management, not only of the catch and production of aquamarine
resources but also, to engage in entrepreneurial activities which will add value to
production and marketing ventures; and

(14) Provide economic opportunities for the indigenous women. particularly access to
market for their produce.

In the enforcement of the foregoing, the requirements of law shall be observed at all times.

Section 21. Right to Housing. - The State shall develop housing programs for women that are
localized, simple, accessible, with potable water, and electricity, secure, with viable employment
opportunities and affordable amortization. In this regard, the State shall consult women and involve
them in community planning and development, especially in matters pertaining to land use, zoning,
and relocation.

Section 22. Right to Decent Work. - The State shall progressively realize and ensure decent work
standards for women that involve the creation of jobs of acceptable quality in conditions of freedom,
equity, security, and human dignity.

(a) Decent work involves opportunities for work that are productive and fairly remunerative as family
living wage, security in the workplace, and social protection for families, better prospects for
personal development and social integration, freedom for people to express their concerns organize,
participate in the decisions that affect their lives, and equality of opportunity and treatment for all
women and men.

(b) The State shall further ensure:

(1) Support services and gears to protect them from occupational and health hazards taking
into account women's maternal functions;

(2) Support services that will enable women to balance their family obligations and work
responsibilities including, but not limited to, the establishment of day care centers and
breast-feeding stations at the workplace, and providing maternity leave pursuant to the Labor
Code and other pertinent laws;

(3) Membership in unions regardless of status of employment and place of employment; and
(4) Respect for the observance of indigenous peoples' cultural practices even in the
workplace.

(c) In recognition of the temporary nature of overseas work, the State shall exert all efforts to
address the causes of out-migration by developing local employment and other economic
opportunities for women and by introducing measures to curb violence and forced and involuntary
displacement of local women. The State shall ensure the protection and promotion of the rights and
welfare of migrant women regardless of their work status, and protect them against discrimination in
wages, conditions of work, and employment opportunities in host countries.

Section 23. Right to Livelihood, Credit, Capital, and Technology. - The State shall ensure that
women are provided with the following:

(a) Equal access to formal sources of credit and capital;

(b) Equal share to the produce of farms and aquatic resources; and

(c) Employment opportunities for returning women migrant workers taking into account their
skills and qualifications. Corollarily, the State shall also promote skills and entrepreneurship
development of returning women migrant workers.

Section 24. Right to Education and Training. - The State shall ensure the following:

(a) Women migrant workers have the opportunity to undergo skills training, if they so desire,
before taking on a foreign job, and possible retraining upon return to the country:

(b) Gender-sensitive training and seminars; and

(c) Equal opportunities in scholarships based on merit and fitness, especially to those
interested in research and development aimed towards women-friendly farm technology.

Section 25. Right to Representation and Participation. - The State shall ensure women's
participation in policy-making or decision-making bodies in the regional, national, and international
levels. It shall also ensure the participation of grassroots women leaders in decision and policy-
making bodies in their respective sectors including, but not limited to, the Presidential Agrarian
Reform Council (PARC) and its local counterparts; community-based resource management bodies
or mechanisms on forest management and stewardship; the National Fisheries and Aquatic
Resources Management Council (NFARMC) and its local counterparts; the National Commission on
Indigenous Peoples; the Presidential Commission for the Urban Poor; the National Anti-Poverty
Commission; and, where applicable, the local housing boards.

Section 26. Right to Information. - Access to information regarding policies on women, including
programs, projects, and funding outlays that affect them, shall be ensured.

Section 27. Social Protection. -

(a) The Social Security System (SSS) and the Philippine Health Insurance Corporation
(PhilHealth) shall support indigenous and community-based social protection schemes.

(b) The State shall institute policies and programs that seek to reduce the poverty and
vulnerability to risks and enhance the social status and rights of the marginalized women by
promoting and protecting livelihood and employment, protecting against hazards and
sudden; loss of income, and improving people's capacity to manage risks.

(c) The State shall endeavor to reduce and eventually eliminate transfer costs of remittances
from abroad through appropriate bilateral and multilateral agreements. It shall likewise
provide access to investment opportunities for remittances in line with national development
efforts.

(d) The State shall establish a health insurance program for senior citizens and indigents.

(e) The State shall support women with disabilities on a community-based social protection
scheme.

Section 28. Recognition and Preservation of Cultural Identity and Integrity. - The State shall
recognize and respect the rights of Moro and indigenous women to practice, promote, protect, and
preserve their own culture, traditions, and institutions and to consider these rights in the formulation
and implementation of national policies and programs. To this end, the State shall adopt measures
in consultation with the sectors concerned to protect their rights to their indigenous knowledge
systems and practices, traditional livelihood, and other manifestations of their cultures and ways of
life: Provided, That these cultural systems and practices are not discriminatory to women.

Section 29. Peace and Development. - The peace process shall be pursued with the following
considerations:

(a) Increase the number of women participating in discussions and decision-making in the
peace process, including membership in peace panels recognizing women's role in conflict-
prevention and peace-making and in indigenous system of conflict resolution;

(b) Ensure the development and inclusion of women's welfare and concerns in the peace
agenda in the overall peace strategy and women's participation in the planning,
implementation, monitoring, and evaluation of rehabilitation and rebuilding of conflict-affected
areas;

(c) The institution of measures to ensure the protection of civilians in conflict-affected


communities with special consideration for the specific needs of women and girls:

(d) Include the peace perspective in the education curriculum and other educational
undertakings; and

(e) The recognition and support for women's role in conflict-prevention, management,
resolution and peacemaking, and in indigenous systems of conflict resolution.

Section 30. Women in Especially Difficult Circumstances. - For purposes of this Act, "Women in
Especially Difficult Circumstances" (WEDC) shall refer to victims and survivors of sexual and
physical abuse, illegal recruitment, prostitution, trafficking, armed conflict, women in detention,
victims and survivors of rape and incest, and such other related circumstances which have
incapacitated them functionally. Local government units are therefore mandated to deliver the
necessary services and interventions to WEDC under their respective jurisdictions.

Section 31. Services and Interventions. - WEDC shall be provided with services and interventions
as necessary such as, but not limited to, the following:
(a) Temporary and protective custody;

(b) Medical and dental services;

(c) Psychological evaluation;

(d) Counseling;

(e) Psychiatric evaluation;

(f) Legal services;

(g) Productivity skills capability building;

(h) Livelihood assistance;

(i) Job placement;

(j) Financial assistance: and

(k) Transportation assistance.

Section 32. Protection of Girl-Children. - (a) The State shall pursue measures to eliminate all
forms of discrimination against girl-children in education, health and nutrition, and skills
development.

(b) Girl-children shall be protected from all forms of abuse and exploitation.

(c) Equal access of Moro and indigenous girl-children in the Madaris, schools of living culture and
traditions, and the regular schools shall be ensured.

(d) Gender-sensitive curriculum, including legal literacy, books, and curriculum in the Madaris and
schools of living culture and traditions shall be developed.

(e) Sensitivity of regular schools to particular Moro and indigenous practices, such as fasting in the
month of Ramadan, choice of clothing (including the wearing of hijab), and availability of halal food
shall be ensured.

Section 33. Protection of Senior Citizens. - The State shall protect women senior citizens from
neglect, abandonment, domestic violence, abuse, exploitation, and discrimination. Towards this end,
the State shall ensure special protective mechanisms and support services against violence, sexual
abuse, exploitation, and discrimination of older women.

Section 34. Women are entitled to the recognition and protection of their rights defined and
guaranteed under this Act including their right to nondiscrimination.

Section 35. Discrimination Against Women is Prohibited. - Public and private entities and
individuals found to have committed discrimination against women shall be subject to the sanctions
provided in Section 41 hereof. Violations of other rights of women shall be subject to sanctions under
pertinent laws and regulations.
CHAPTER VI
INSTITUTIONAL MECHANISMS

Section 36. Gender Mainstreaming as a Strategy for Implementing the Magna Carta of
Women. - Within a period prescribed in the implementing rules and regulations, the National
Commission on the Role of Filipino Women (NCRFW) shall assess its gender mainstreaming
program for consistency with the standards under this Act. It shall modify the program accordingly to
ensure that it will be an effective strategy for implementing this Act and attaining its objectives.

All departments, including their attached agencies, offices, bureaus, state universities and colleges,
government-owned and -controlled corporations, local government units, and other government
instrumentalities shall adopt gender mainstreaming as a strategy to promote women's human rights
and eliminate gender discrimination in their systems, structures, policies, programs, processes, and
procedures which shall include, but not limited to, the following:

(a) Planning, budgeting, monitoring and evaluation for GAD. GAD programs addressing
gender issues and concerns shall be designed and implemented based on the mandate of
government agencies and local government units, Republic Act No. 7192, gender equality
agenda of the government and other GAD-related legislation, policies, and commitments.
The development of GAD programs shall proceed from the conduct of a gender audit of the
agency or the local government unit and a gender analysis of its policies, programs, services
and the situation of its clientele; the generation and review of sex-disaggregated data; and
consultation with gender/women's rights advocates and agency/women clientele. The cost of
implementing GAD programs shall be the agency's or the local government unit's GAD
budget which shall be at least five percent (5%) of the agency's or the local government
unit's total budget appropriations.

Pursuant to Republic Act No. 7192, otherwise known as the Women in Development and
Nation Building Act, which allocates five percent (5%) to thirty percent (30%) of overseas
development assistance to GAD, government agencies receiving official development
assistance should ensure the allocation and proper utilization of such funds to gender-
responsive programs that complement the government GAD funds and annually report
accomplishments thereof to the National Economic and Development Authority (NEDA) and
the Philippine Commission on Women (PCW).

The utilization and outcome of the GAD budget shall be annually monitored and evaluated in
terms of its success in influencing the gender-responsive implementation of agency
programs funded by the remaining ninety-five percent (95%) budget.

The Commission on Audit (COA) shall conduct an annual audit on the use of the GAD
budget for the purpose of determining its judicious use and the efficiency, and effectiveness
of interventions in addressing gender issues towards the realization of the objectives of the
country's commitments, plans, and policies on women empowerment, gender equality, and
GAD.

Local government units are also encouraged to develop and pass a GAD Code based on the
gender issues and concerns in their respective localities based on consultation with their
women constituents and the women's empowerment and gender equality agenda of the
government. The GAD Code shall also serve as basis for identifying programs, activities, and
projects on GAD.
Where needed, temporary gender equity measures shall be provided for in the plans of all
departments, including their attached agencies, offices, bureaus, state universities and
colleges, government-owned and -controlled corporations, local government units, and other
government instrumentalities.

To move towards a more sustainable, gender-responsive, and performance-based planning


and budgeting, gender issues and concerns shall be integrated in, among others, the
following plans:

(1) Macro socioeconomic plans such as the Medium-Term Philippine Development


Plan and Medium-Term Philippine Investment Plan;

(2) Annual plans of all departments, including their attached agencies, offices,
bureaus, state universities and colleges, and government-owned and -controlled
corporations; and

(3) Local plans and agenda such as executive-legislative agenda, comprehensive


development plan (CDP), comprehensive land use plan (CLUP), provincial
development and physical framework plan (PDPFP), and annual investment plan.

(b) Creation and/or Strengthening of the GAD Focal Points (GFP). All departments, including
their attached agencies, offices, bureaus, state universities and colleges, government-
owned and -controlled corporations, local government units, and other government
instrumentalities shall establish or strengthen their GAD Focal Point System or similar GAD
mechanism to catalyze and accelerate gender mainstreaming within the agency or local
government unit.

The GAD Focal Point System shall be composed of the agency head or local chief executive,
an executive committee with an Undersecretary (or its equivalent), local government unit
official, or office in a strategic decision-making position as Chair; and a technical working
group or secretariat which is composed of representatives from various divisions or offices
within the agency or local government unit.

The tasks and functions of the members of the GFP shall form part of their regular key result
areas and shall be given due consideration in their performance evaluation.

(c) Generation and Maintenance of GAD Database. All departments, including their attached
agencies, offices, bureaus, state universities and colleges, government-owned and -
controlled corporations, local government units, and other government instrumentalities shall
develop and maintain a GAD database containing gender statistics and sexdisaggregated
data that have been systematically gathered, regularly updated; and subjected to; gender
analysis for planning, programming, and policy formulation.

Section 37. Gender Focal Point Officer in Philippine Embassies and Consulates. - An officer
duly trained on GAD shall be designated as the gender focal point in the consular section of
Philippine embassies or consulates. Said officer shall be primarily responsible in handling gender
concerns of women migrant workers. Attached agencies shall cooperate in strengthening the
Philippine foreign posts' programs for the delivery of services to women migrant workers.

Section 38. National Commission on the Role of Filipino Women (NCRFW). - The National
Commission on the Role of Filipino Women (NCRFW) shall be renamed as the Philippine
Commission on Women (PCW), the primary policymaking and coordinating body of the women and
gender equality concerns under the Office of the President. The PCW shall be the overall monitoring
body and oversight to ensure the implementation of this Act. In doing so, the PCW may direct any
government agency and instrumentality, as may be necessary, to report on the implementation of
this Act and for them to immediately respond to the problems brought to their attention in relation to
this Act. The PCW shall also lead in ensuring that government agencies are capacitated on the
effective implementation of this Act. The chairperson shall likewise report to the President in Cabinet
meetings on the implementation of this Act.

To the extent possible, the PCW shall influence the systems, processes, and procedures of the
executive, legislative, and judicial branches of government vis-a-vis GAD to ensure the
implementation of this Act.

To effectively and efficiently undertake and accomplish its functions, the PCW shall revise its
structure and staffing pattern with the assistance of the Department of Budget and Management.

Section 39. Commission on Human Rights (CHR). - The Commission, acting as the Gender and
Development Ombud, consistent with its mandate, shall undertake measures such as the following:

(a) Monitor with the PCW and other state agencies, among others, in developing indicators
and guidelines to comply with their duties related to the human rights of women, including
their right to nondiscrimination guaranteed under this Act;

(b) Designate one (1) commissioner and/or its Women's Human Rights Center to be
primarily responsible for formulating and implementing programs and activities related to the
promotion and protection of the human rights of women, including the investigations and
complaints of discrimination and violations of their rights brought under this Act and related
laws and regulations;

(c) Establish guidelines and mechanisms, among others, that will facilitate access of women
to legal remedies under this Act and related laws, and enhance the protection and promotion
of the rights of women, especially marginalized women;

(d) Assist in the filing of cases against individuals, agencies, institutions, or establishments
that violate the provisions of this Act; and

(e) Recommend to the President of the Philippines or the Civil Service Commission any
possible administrative action based on noncompliance or failure to implement the provisions
of this Act.

Section 40. Monitoring Progress and Implementation and Impact of this Act. - The PCW, in
coordination with other state agencies and the CHR, shall submit to Congress regular reports on the
progress of the implementation of this Act highlighting the impact thereof on the status and human
rights of women: Provided, That the second report shall include an assessment of the effectiveness
of this Act and recommend amendments to improve its provisions: Provided, finally, That these
reports shall be submitted to Congress every three (3) years or as determined in the implementing
rules and regulations.

Section 41. Penalties. - Upon finding of the CHR that a department, agency, or instrumentality of
government, government-owned and -controlled corporation, or local government unit has violated
any provision of this Act and its implementing rules and regulations, the sanctions under
administrative law, civil service, or other appropriate laws shall be recommended to the Civil Service
Commission and/or the Department of the Interior and Local Government. The person directly
responsible for the violation as well as the head of the agency or local chief executive shall be held
liable under this Act.

If the violation is committed by a private entity or individual, the person directly responsible for the
violation shall be liable to pay damages.

Filing a complaint under this Act shall not preclude the offended party from pursuing other remedies
available under the law and to invoke any of the provisions of existing laws especially those recently
enacted laws protecting women and children, including the Women in Development and Nation
Building Act (Republic Act No. 7192), the Special Protection of Children Against Child Abuse,
Exploitation and Discrimination Act (Republic Act No. 7610), the Anti-Sexual Harassment Act of
1995 (Republic Act No. 7877), the Anti-Rape Law of 1997 (Republic Act No. 8353), the Rape Victim
Assistance and Protection Act of 1998 (Republic Act No. 8505), the Anti-Trafficking in Persons Act of
2003 (Republic Act No. 9208) and the Anti- Violence Against Women and Their Children Act of 2004
(Republic Act No. 9262). If violence has been proven to be perpetrated by agents of the State
including, but not limited to, extrajudicial killings, enforced disappearances, torture, and internal
displacements, such shall be considered aggravating offenses with corresponding penalties
depending on the severity of the offenses.

Section 42. Incentives and Awards. - There shall be established an incentives and awards system
which shall be administered by a board under such rules and regulations as may be promulgated by
the PCW to deserving entities, government agencies, and local government units for their
outstanding performance in upholding the rights of women and effective implementation of gender-
responsive programs.

Section 43. Funding. - The initial funding requirements for the implementation of this Act shall be
charged against the current appropriations of the agencies concerned. Thereafter, such sums as
may be necessary for the implementation of this Act shall be included in the agencies' yearly
budgets under the General Appropriations Act.

The State shall prioritize allocation of all available resources to effectively fulfill its obligations
specified under this Act. The State agencies' GAD budgets, which shall be at least five percent (5%)
of their total budgetary allocation, shall also be utilized for the programs and activities to implement
this Act.

Section 44. Implementing Rules and Regulations. - As the lead agency, the PCW shall, in
coordination with the Commission on Human Rights and all concerned government departments and
agencies including, as observers, both Houses of Congress through the Committee on Youth,
Women and Family Relations (Senate) and the Committee on Women and Gender Equality (House
of Representatives) and with the participation of representatives from nongovernment organizations
(NGOs) and civil society groups with proven track record of involvement and promotion of the rights
and welfare of Filipino women and girls identified by the PCW, formulate the implementing rules and
regulations (IRR) of this Act within one hundred eighty (180) days after its effectivity.

Section 45. Separability Clause. - If any provision or part hereof is held invalid or unconstitutional,
the remainder of the law or the provisions not otherwise affected shall remain valid and subsisting.

Section 46. Repealing Clause. - Any law, presidential decree or issuance, executive order, letter of
instruction, administrative order, rule, or regulation contrary to, or inconsistent with, the provisions of
this Act is hereby repealed, modified, or amended accordingly.
Section 47. Effectivity Clause. - This Act shall take effect fifteen (15) days after its publication in at
least two (2) newspapers of general circulation.
Republic Act No. 9994

AN ACT GRANTING ADDITIONAL BENEFITS AND PRIVILEGES TO SENIOR CITIZENS,


FURTHER AMENDING REPUBLIC ACT NO. 7432, AS AMENDED, OTHERWISE KNOWN AS
"AN ACT TO MAXIMIZE THE CONTRIBUTION OF SENIOR CITIZENS TO NATION BUILDING,
GRANT BENEFITS AND SPECIAL PRIVILEGES AND FOR OTHER PURPOSES"

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


assembled:

Section 1. Title. - This Act Shall be known as the "Expanded Senior Citizens Act of 2010."

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. Declaration of Policies and Objectives. - As provided in the Constitution of the


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

"Article XIII, Section 11 of the Constitution provides that the Sate shall adopt an integrated and
comprehensive approach to health development which shall endeavor to make essential goods,
health and other social services available to all the people at affordable cost. There shall be priority
for the needs of the underprivileged, sick, elderly, disabled, women and children. Article XV, Section
4 of the Constitution Further declares that it is the duty of the family to take care of its elderly
members while the State may design programs of social security for them.

"Consistent with these constitutional principles, this Act shall serve the following objectives:

"(a) To recognize the rights of senior citizens to take their proper place in society and
make it a concern of the family, community, and government;

"(b) To give full support to the improvement of the total well-being of the elderly and
their full participation in society, considering that senior citizens are integral part of
Philippine society;

"(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. Section 2 of Republic Act No. 7432, as amended by Republic Act No. 9257, otherwise
known as the Expanded Senior Citizens Act of 2003", is hereby further amended to read as follows:

SEC. 2. Definition of terms. - For purposes of this Act, these terms are defined as follows:

"(a) Senior citizen or elderly refers to any resident citizen of the Philippines at least
sixty (60) years old;

"(b) Geriatrics refer to the branch of medical science devoted to the study of the
biological and physical changes and the diseases of old age;

"(c) Lodging establishment refers to a building, edifice, structure, apartment or house


including tourist inn, apartelle, motorist hotel, and pension house engaged in
catering, leasing or providing facilities to transients, tourists or travelers;

"(d) Medical Services refer to hospital services, professional services of physicians


and other health care professionals and diagnostics and laboratory tests that the
necessary for the diagnosis or treatment of an illness or injury;

"(e) Dental services to oral examination, cleaning, permanent and temporary filling,
extractions and gum treatments, restoration, replacement or repositioning of teeth, or
alteration of the alveolar or periodontium process of the maxilla and the mandible
that are necessary for the diagnosis or treatment of an illness or injury;

"(f) Nearest surviving relative refers to the legal spouse who survives the deceased
senior citizen: Provided, That where no spouse survives the decedent, this shall be
limited to relatives in the following order of degree of kinship: children, parents,
siblings, grandparents, grandchildren, uncles and aunts;

"(g) Home health care service refers to health or supportive care provided to the
senior citizen patient at home by licensed health care professionals to include, but
not limited to, physicians, nurses, midwives, physical therapist and caregivers; and

"(h) Indigent senior citizen, refers to any elderly who is frail, sickly or with disability,
and without pension or permanent source of income, compensation or financial
assistance from his/her relatives to support his/her basic needs, as determined by
the Department of Social Welfare and development (DSWD) in consultation with the
National Coordinating and Monitoring Board."

Section 4 Section 4 of Republic Act No. 7432, as amended by Republic Act No. 9257, otherwise
known as the "Expanded Senior Citizens Act of 2003", is hereby further amended to read as follows:

"SEC. 4. Privileges for the Senior Citizens. -

The senior citizens shall be entitled to the following:

"(a) the grant of twenty percent (20%) discount and exemption from the value -added tax (VAT), if
applicable, on the sale of the following goods and services from all establishments, for the exclusive
use and enjoyment or availment of the senior citizen

"(1) on the purchase of medicines, including the purchase of influenza and


pnuemococcal vaccines, and such other essential medical supplies, accessories and
equipment to be determined by the Department of Health (DOH).

"The DOH shall establish guidelines and mechanism of compulsory rebates in the
sharing of burden of discounts among retailers, manufacturers and distributors,
taking into consideration their respective margins;

"(2) on the professional fees of attending physician/s in all private hospitals, medical
facilities, outpatient clinics and home health care services;

"(3) on the professional fees of licensed professional health providing home health
care services as endorsed by private hospitals or employed through home health
care employment agencies;

"(4) on medical and dental services, diagnostic and laboratory fees in all private
hospitals, medical facilities, outpatient clinics, and home health care services, in
accordance with the rules and regulations to be issued by the DOH, in coordination
with the Philippine Health Insurance Corporation (PhilHealth);

"(5) in actual fare for land transportation travel in public utility buses (PUBs), public
utility jeepneys (PUJs), taxis, Asian utility vehicles (AUVs), shuttle services and
public railways, including Light Rail Transit (LRT), Mass Rail Transit (MRT), and
Philippine National Railways (PNR);

"(6) in actual transportation fare for domestic air transport services and sea shipping
vessels and the like, based on the actual fare and advanced booking;

"(7) on the utilization of services in hotels and similar lodging establishments,


restaurants and recreation centers;

"(8) on admission fees charged by theaters, cinema houses and concert halls,
circuses, leisure and amusement; and

"(9) on funeral and burial services for the death of senior citizens;
"(b) exemption from the payment of individual income taxes of senior citizens who are considered to
be minimum wage earners in accordance with Republic Act No. 9504;

"(c) the grant of a minimum of five percent (5%) discount relative to the monthly utilization of water
and electricity supplied by the public utilities: Provided, That the individual meters for the foregoing
utilities are registered in the name of the senior citizen residing therein: Provided, further, That the
monthly consumption does not exceed one hundred kilowatt hours (100 kWh) of electricity and thirty
cubic meters (30 m3) of water: Provided, furthermore, That the privilege is granted per household
regardless of the number of senior citizens residing therein;

"(d) exemption from training fees for socioeconomic programs;

"(e) free medical and dental services, diagnostic and laboratory fees such as, but not limited to, x-
rays, computerized tomography scans and blood tests, in all government facilities, subject to the
guidelines to be issued by the DOH in coordination with the PhilHealth;

"(f) the DOH shall administer free vaccination against the influenza virus and pneumococcal disease
for indigent senior citizen patients;

"(g) educational assistance to senior citizens to pursue pot secondary, tertiary, post tertiary,
vocational and technical education, as well as short-term courses for retooling in both public and
private schools through provision of scholarships, grants, financial aids, subsides and other
incentives to qualified senior citizens, including support for books, learning materials, and uniform
allowances, to the extent feasible: Provided, That senior citizens shall meet minimum admission
requirements;

"(h) to the extent practicable and feasible, the continuance of the same benefits and privileges given
by the Government Service Insurance System (GSIS), the Social Security System (SSS) and the
PAG-IBIG, as the case may be, as are enjoyed by those in actual service;

"(i) retirement benefits of retirees from both the government and the private sector shall be 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. 1avv phi 1

"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. Section 5 of the same Act, as amended, is hereby further amended to read as follows:

"SEC. 5. Government Assistance. - The government shall provide 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
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.

"(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 people's 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
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 senior citizens and those incapable
of self-care.

"(e) Housing

"The national government shall include in its national shelter program the special housing needs of
senior citizens, such as establishment of housing units for the elderly.

"(f) Access to Public Transport

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

"(g) Incentive for Foster Care


"The government shall provide incentives to individuals or nongovernmental institution caring for or
establishing homes, residential communities or retirement villages solely for, senior citizens, as
follows:

"(1) realty tax holiday for the first five (5) years starting from the first year of
operation; and

"(2) priority in the construction or maintenance of provincial or municipal roads


leading to the aforesaid home, residential community or retirement village.

"(h) Additional Government Assistance

"(1) Social Pension

"Indigent senior citizens shall be entitled to a monthly stipend amounting to Five


hundred pesos (Php500.00) to augment the daily subsistence and other medical
needs of senior citizens, subject to a review every two (2) years by Congress, in
consultation with the DSWD.

"(2) Mandatory PhilHealth Coverage

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

"(3) Social Safety Nets

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

Section 6. Section 6 of the same Act, as amended, is heeby further amended to read as follows:

SEC. 6. The Office for Senior Citizens Affairs (OSCA). - There shall be established in all cities and
municipalities an OSCA to be headed by a senior citizen who shall be appointed by the mayor for a
term of three (3) years without reappointment but without prejudice to an extension if exigency so
requires. Said appointee shall be chosen from a list of three (3) nominees as recommended by a
general assembly of senior citizens organizations in the city or municipality.

"The head of the OSCA shall be appointed to serve the interest of senior citizens and shall not be
removed or replaced except for reasons of death permanent disability or ineffective performance of
his duties to the detriment of fellow senior citizens.

"The head of the OSCA shall be entitled to receive an honorarium of an amount at least equivalent
to Salary Grade 10 to be approved by the LGU concerned.
"The head of the OSCA shall be assisted by the City Social Welfare and Development officer or by
the Municipal Social Welfare and Development Officer, in coordination with the Social Welfare and
Development Office.

"The Office of the Mayor shall exercise supervision over the OSCA relative to their plans, activities
and programs for senior citizens. The OSCA shall work together and establish linkages with
accredited NGOs Pos and the barangays in their respective areas.

"The OSCA shall have the following functions:

"(a) To plan, implement and monitor yearly work programs in pursuance of the
objectives of this Act;

"(b) To draw up a list of available and required services which can be provided by the
senior citizens;

"(c) To maintain and regularly update on a quarterly basis the list of senior citizens
and to issue national individual identification cards, free of charge, which shall be
valid anywhere in the country;

"(d) To serve as a general information and liason center for senior citizens;

"(e) To monitor compliance of the provisions of this Act particularly the grant of
special discounts and privileges to senior citizens;

"(f) To report to the mayor, any individual, establishments, business entity,


institutions or agency found violating any provision of this Act; and

"(g) To assist the senior citizens in filing complaints or charges against any individual,
establishments, business entity, institution, or agency refusing to comply with the
privileges under this Act before the Department of Justice (DOJ), the Provincial
Prosecutor's Office, the regional or the municipal trial court, the municipal trial court
in cities, or the municipal circuit trial court."

Section 7. Section 10 of the same Act, as amended, is hereby further amended to read as follows:

"SEC. 10. Penalties. - Any person who refuses to honor the senior citizen card issued by this the
government or violates any provision of this Act shall suffer the following penalties:

"(a) For the first violation, imprisonment of not less than two (2) years but not more
than six (6) years and a fine of not less than Fifty thousand pesos (Php50,000.00)
but not exceeding One hundred thousand pesos (Php100,000.00);

"(b) For any subsequent violation, imprisonment of not less than two (2) years but not
more than six (6) years and a fine of not less than One Hundred thousand pesos
(Php100,000.00) but not exceeding Two hundred thousand pesos (Php200,000.00);
and

"(c) Any person who abuses the privileges granted herein shall be punished with
imprisonment of not less than six (6) months and a fine of not less than Fifty
thousand pesos (Php50,000.00) but not more than One hundred thousand pesos
(Php100,000.00).

"If the offender is a corporation, partnership, organization or any similar entity, the officials thereof
directly involved such as the president, general manager, managing partner, or such other officer
charged with the management of the business affairs shall be liable therefor.

"If the offender is an alien or a foreigner, he/she shall be deported immediately after service of
sentence.

"Upon filing of an appropriate complaint, and after due notice and hearing, the proper authorities
may also cause the cancellation or revocation of the business permit, permit to operate, franchise
and other similar privileges granted to any person, establishment or business entity that fails to abide
by the provisions of this Act."

Section 8. Section 11 of the same Act, as amended, is hereby further amended to read as follows:

"SEC. 11. Monitoring and Coordinating Mechanism. - A National Coordinating and Monitoring Board
shall be established which shall be composed of the following:

"(a) Chairperson - the Secretary of the DSWD or an authorized representative;

"(b) Vice Chairperson - the Secretary of the Department of the Interior and Local
Government (DILG) or an authorized representative; and

"(c) Members:

"(1) the Secretary of the DOJ or an authorized representative;

"(2) the Secretary of the DOH or an authorized representative;

"(3) the Secretary of the DTI or an authorized representative; and

(4) representatives from five (5) NGOs for senior citizens which are duly
accredited by the DSWD and have service primarily for senior citizens.
Representatives of NGOs shall serve a period of tree (3) years.

"The Board may call on other government agencies, NGOs and Pos to serve as resource persons as
the need arises. Resource person have no right to vote in the National Coordinating and Monitoring
Board."

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.

Approved

(Sgd.) PROSPERO C. NOGRALES (Sgd.) JUAN PONCE ENRILE


Speaker of the House of Representatives President of the Senate

This Act which is a consolidation of Senate Bill No. 3561 and House Bill No. 6390 was finally passed
by the Senate and the House of Representatives on January 27, 2010.

(Sgd.) MARILYN B. BARUA-YAP (Sgd.) EMMA LIRIO-REYES


Secretary General Secretary of Senate
House of Represenatives

Approved: FEB 15, 2010

(Sgd.) GLORIA MACAPAGAL-ARROYO


President of the Philippines

The Lawphil Project - Arellano Law Foundation

IMPLEMENTING RULES AND REGULATIONS OF REPUBLIC ACT NO. 9994, ALSO KNOWN AS
THE "EXPANDED SENIOR CITIZENS ACT OF 2010," AN ACT GRANTING ADDITIONAL
BENEFITS AND PRIVILEGES TO SENIOR CITIZENS, FURTHER AMENDING REPUBLIC ACT
NO. 7432 OF 1992 AS AMENDED BY REPUBLIC ACT NO. 9257 OF 2003
RULE I
TITLE, PURPOSE AND CONSTRUCTION

Article 1. Title. - These Rules shall be known and cited as the Implementing Rules and Regulations
of Republic Act No. 9994, otherwise known as the "Expanded Senior Citizens Act of 2010."

Article 2. Purpose. - Pursuant to Section 9 of RA No. 9994 (hereinafter referred to as the Act), these
Rules and Regulations are promulgated to prescribe the procedures and guidelines for its
implementation, in order to facilitate compliance with the Act and to achieve its objectives.

Article 3. Construction. - These Rules shall be construed and applied in accordance with and in
furtherance of the policies and objectives of the law. In case of conflict or ambiguity, the same shall
be construed liberally and in favor of the senior citizens.

RULE II
DECLARATION OF POLICIES AND OBJECTIVES

Article 4. Declaration of Policies and Objectives. -

Section 1. As provided in the Constitution of the Philippines:

a) It is the declared policy of the State to promote a just and dynamic social order that will
ensure the prosperity and independence of the nation and free the people from poverty
through policies that provide adequate social services, promote full employment, a rising
standard of living, and an improved quality of life for all.

b) It is further declared that the State shall promote social justice in all phases of national
development and values the dignity of every human person and guarantees full respect for
human rights.

c) In all matters relating to the care, health, and benefits of the elderly, the State shall adopt
an integrated and comprehensive approach to health development which shall endeavor to
make essential goods, health and other social services available to all people at affordable
costs giving priority for the needs of the underprivileged sick, elderly, disabled, women and
children.

d) Further, it is declared that though the family has the duty to take care for its elderly
members, the State may also help through just programs of social security.

Section 2. Consonant with these constitutional policies and RA 9994, these Rules shall serve the
following objectives:

a) To recognize the rights of senior citizens to take their proper place in society and make
them a concern of the family, community, and government;

b) To give full support to the improvement of the total well-being of the elderly and their full
participation as an integral part of Philippine society;

c) To motivate and encourage the senior citizens to contribute to nation building;


d) To encourage their families and the communities they live in to reaffirm and apply the
valued Filipino traditions of caring for the senior citizens;

e) To provide a comprehensive health care and rehabilitation system for senior citizens with
disability to foster their capacity to attain a more meaningful and productive ageing; and

f) To recognize the important role of the private and the non-government sector in the
improvement of the welfare of senior citizens and to actively seek their partnership.

Section 3. In conformity with these objectives, these Rules shall:

a) Establish mechanisms whereby the contributions of the senior citizens are maximized;

b) Adopt measures whereby our senior citizens are assisted and appreciated by the
community as a whole;

c) Establish programs beneficial to the senior citizens, their families and the rest of the
community that they serve; and

d) Establish community-based health and rehabilitation programs in every political unit of


society.

RULE III
DEFINITION OF TERMS

Article 5. Definition of Terms. - For purposes of these Rules, the terms are defined as follows:

5.1 SENIOR CITEZEN OR ELDERLY - refers to any Filipino citizen who is a resident of the
Philippines, and who is sixty (60) years old or above. It may apply to senior citizens with "dual
citizenship" status provided they prove their Filipino citizenship and have at least six (6) months
residency in the Philippines.

5.2 BENEFACTOR - refers to any person whether related or not to the senior citizen who provides
care or who gives any form of assistance to him/her, and on whom the senior citizen is dependent
on for primary care and material support, as certified by the City or Municipal Social Welfare and
Development Officer (C/MSWDO).

5.3 GERIATRICS - refers to the branch of medical science devoted to the study, management and
treatment of the biological and physical changes, and the diseases of old age.

5.4 GERONTOLOGY - is the scientific study of the biological, psychological, and sociological
phenomena associated with old age and ageing and in determining answers about the normal aging
process rather than the diseases of old age. It is also the scientific study of the processes of aging
from many disciplines, including social work, anthropology, biology, history, sociology, psychology,
and demography.

5.5 IDENTIFICATION DOCUMENT - refers to any document or proof of being a senior citizen which
may be used for the availment of benefits and privileges under the Act and its Rules. It shall be any
of the following:
a) Senior Citizens' Identification Card issued by the Office of Senior Citizens Affairs (OSCA)
in the city or municipality where the elderly resides;

b) The Philippine passport of the elderly person or senior citizen concerned; and

c) Other valid documents that establish the senior citizen or elderly person as a citizen of the
Republic and at least sixty (60) years of age, which shall include but not be limited to the
following government-issued identification documents indicating an elderly's birthdate or age:
driver's license, voters ID, SSS/GSIS ID, PRC card, postal ID.

5.6 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, duly licensed with business permit and/or
franchised by the national government agencies or the local government units.

5.7 HOTEL/HOSTEL - refers to an establishment whose building, edifice or premises, including a


completely independent part thereof such as cottages, cabanas, or huts, are used for the regular
reception, accommodation or lodging of travelers, tourists, or vacationers, and provides other
services incidental thereto for a fee;

5.8 RESTAURANT - refers to any establishment duly licensed and with business permits issued by
the local government units, offering to the public, regular and special meals or menu, fast food,
cooked food and short orders. Such eating-places may also serve coffee, beverages and drinks.
This covers Quick-Service Restaurants or QSRs, Casual Dining and Fine Dining Restaurants as
defined below:

a) QUICK SERVICE RESTAURANTS, or fast-food chains, refer to restaurants with multiple


branches that have menu boards where food item choices are listed. Customers place their
orders with the cashier and pay right after their orders are taken.

b) CASUAL and FINE DINING RESTAURANTS - are restaurants where customers are
seated first before their food orders are taken by waiters. They are served at their tables and
pay only after they have consumed their meals.

5.9 MEDICINES - refer to prescription and non-prescription/over-the-counter drugs, both generic and
branded, including vitamins and mineral supplements medically prescribed by the elderly's
physician, and approved by the Department of Health (DOH) and the Food and Drug Administration
(FDA), which are intended for use in the diagnosis, cure, mitigation, treatment or prevention of
human disease or sickness. It does not include food, devices or their components, parts, or
accessories.

5.10 MEDICAL SERVICES - refer to public and private hospital services, professional services of
physicians and other health care professionals, and diagnostic and laboratory tests that are
requested by a physician as necessary for the diagnosis and/or treatment of an illness or injury.

5.11 DENTAL SERVICES - refer 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 and/or treatment of a dental illness or injury.
5.12 DIAGNOSTIC AND LABORATORY TESTS - refers to diagnostic examinations that are
necessary for the diagnosis and/or treatment of an illness and injury, including but not limited to X-
ray, CT scans, ECG, 2D Echo, gastroenterology, blood chemistry exams, histopathology and
immunopathology, hematology, urine analysis, parasitology and bacteriology test, and serology.

5.13 OFFICE FOR SENIOR CITIZENS AFFAIRS (OSCA) - refers to the office established in cities
and municipalities under the Office of the Mayor headed by a senior citizen.

5.14 NON_GOVERNMENTAL ORGANIZATION or NGO - refers to any private entity, which is non-
profit and voluntary in nature dedicated to the promotion, enhancement and support of the welfare of
senior citizens, duly registered with any regulatory body.

For purposes of the Act and its Rules, an ACCREDITED NGO refers to any private non-stock non-
profit organization, regional or national in scope, mainly providing services for senior citizens, duly
registered with the Securities and Exchange Commission (SEC), Cooperative Development
Authority (CDA), or any appropriate government regulatory body and registered or licensed with, and
with programs accredited by, the Department of Social Welfare and Development (DSWD).

5.15 PEOPLE'S ORGANIZATION or PO - refers to a type of social welfare and development


association with a bonafide membership, an identifiable leadership and an organizational structure
that has demonstrated its capacity to promote the public interest and engage in social welfare and
development activities. As part of the civil society movement, it is composed of a specific population
or sector, like the senior citizens, and seeks to represent the interest of its members.

5.16 SENIOR CITIZENS CENTER - refers to the place established by Republic Act No. 7876 or the
Senior Citizens Center Act, with recreational, educational, health and social programs and facilities
designed for the full enjoyment and benefit of the senior citizens in the city or municipality accredited
by the DSWD. It can be any available structure, a spacious room in a private or public building, a
room attached to a community center, a barangay hall or chapel.

5.17 RETIREMENT VILLAGE - refers to an independent-living facility, often with continuing-care


amenities. It refers to a residential community offering separate or autonomous houses for residents.
It is a retirement habitat with a multi-residence housing facility that is planned, designed and geared
towards people who no longer work and are restricted to a certain age. It has particular
conveniences catering to the wishes and desires of retirees, which may include services such as
clubhouses, swimming pools, arts and crafts, boating, walking trails, golf courses, active adult retail
and on-site medical services.

5.18 GROUP HOMES - refer to a community-based alternative living arrangement to institutional


care. It can be a transit home for a definite period for neglected older persons while the necessary
services of locating relatives and care management is ongoing. It envisions responding to the needs
of the senior citizens who have been abandoned, have no families to return to or to whose family
reunification is not suitable, and are assessed to be needing group living experience. The program
enables a minimum of 6 and a maximum of 10 clients discharged from a residential care facility to
live together and manage their group living activities with minimal supervision from the agency social
worker.

5.19 FOSTER CARE - refer to a social work intervention which provides for a planned substitute or
alternative family care by a licensed foster family to a neglected, abandoned, unattached and poor
older person.
5.20 RESIDENTIAL CARE FACILITY - refers to facility which provides twenty-four (24) hour
residential care services operated primarily for the purpose of promoting the well-being of
abandoned, neglected, unattached or homeless senior citizens. The facility may be run by
government or non-stock non-profit organization and is accredited by the DSWD to serve a minimum
of 10 clients.

5.21 AFTER CARE SERVICES - refer to the provision of interventions, approaches, and strategies
with the end goal of ensuring effective reintegration of older persons discharged from residential
facilities.

5.22 BASIC NECESSITIES - refer to rice, corn, bread, fresh, dried and canned fish and other marine
products, fresh pork, beef and poultry, meat, fresh eggs, fresh and processed milk, fresh vegetables,
root crops, coffee, sugar, cooking oil, salt, laundry soap, detergents, and drugs classified as
essential by the DOH and other commodities as maybe classified by the Department of Trade and
Industry (DTI) and the Department of Agriculture (DA) according to Republic Act No. 7581 or the
Price Act.

5.23 PRIME COMMODITIES - refer to fresh fruits, flour, dried, processed and canned pork, beef and
poultry, meat, dairy products not falling under basic necessities; noodles, onions, garlic, and all
drugs not classified as essential drugs by the DOH and other commodities that may be classified by
the DTI and the DA according to Republic Act No. 7581 or The Price Act.

5.24 NEAREST SURVIVING RELATIVE - refers to the closest person related to the deceased
senior citizen by blood or affinity, such as 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, grandchildren, uncles and aunts.

5.25 HOME HEALTH CARE SERVICE - refers to health or supportive care provided to the senior
citizen patient at home by TESDA-certified caregivers or licensed health care professionals to
include, but not limited to, physicians, nurses, midwives, and physical therapists.

5.26 INDIGENT SENIOR CITIZEN - refers to any elderly who is frail, sickly, or with disability, and
without pension or regular source of income, compensation or financial assistance from his/her
relatives to support his/her basic needs, as determined by the DSWD in consultation with the
National Coordinating and Monitoring Board (NCMB).

RULE IV
PRIVILEGES FOR THE SENIOR CITIZENS

Article 6. OSCA-issued Senior Citizens' Identification Card. - For the availment of benefits and
privileges under the Act and these Rules, the senior citizen, or his/her duly authorized
representative, shall present as proof of eligibility, a valid and original Senior Citizens' Identification
Card issued by the Head of the Office of Senior Citizens Affairs (OSCA) of the place where the
senior citizen resides, and which shall be honored nationwide.

Article 7. Twenty Percent (20%) Discount and VAT Exemption - The senior citizens shall be entitled
to the grant of twenty percent (20%) discount and to an exemption from the value-added tax (VAT),
IF APPLICABLE, on the sale of the goods and services covered by Section 1 to 6 of this Article, from
all establishments for the exclusive use and enjoyment or availment of senior citizens.

For this purpose, the Department of Finance (DOF) through the Bureau of Internal Revenue (BIR)
shall come up with the appropriate Revenue Regulations on the 20% senior citizens discount and
VAT exemption within thirty (30) days from effectivity of these Rules that shall cover among others,
new invoicing procedures, reportorial requirements, and a system for claiming tax deductions.

Section 1. MEDICAL_RELATED PRIVILEGES

(a) MEDICINE AND DRUG PURCHASES - The 20% discount and VAT exemption shall
apply to the purchase of generic or branded medicines and drugs by or for senior citizens,
including the purchase of influenza and pneumococcal vaccines. The 20% discount and VAT
exemption shall also be granted to the purchase of vitamins and mineral supplements which
are medically prescribed by an attending physician for prevention and treatment of diseases,
illness, or injury.

(b) ESSENTIAL MEDICAL SUPPLIES, ACCESSORIES AND EQUIPMENT - The 20%


discount and VAT exemption privilege shall also apply to the purchase of eyeglasses,
hearing aids, dentures, prosthetics, artificial bone replacements like steel, walkers, crutches,
wheelchairs whether manual or electric-powered, canes/quad canes, geriatric diapers, and
other essential medical supplies, accessories and equipment by or for senior citizens.

The purchase under Sections 1 (a) and (b) from drug stores, hospital pharmacies, medical
and optical clinics and similar establishments including non-traditional outlets dispensing
medicines, shall be subject to guidelines that shall be issued by the DOH within thirty (30)
days from effectivity of these Rules, in coordination with the Food and Drug Administration
(FDA) and the Philippine Health Insurance Corporation (PHILHEALTH). Said guidelines shall
also indicate what constitutes discounted essential medical supplies, accessories and
equipment as contemplated by Section 1 (b), and will be subjected to a regular review as
deemed necessary in keeping with the changes, demands and needs of senior citizens.

The guidelines issued by the DOH, in consultation with the DOF and the BIR, shall also
establish mechanisms of compulsory rebates in the sharing of burden of discounts among
retailers, manufacturers and distributors, taking into consideration their respective margins.
When necessary, the DOF and the BIR shall come up with the appropriate Revenue
Regulations for this purpose.

(c) MEDICAL AND DENTAL SERVICES IN THE PRIVATE FACILITIES - Medical and
dental services, diagnostic and laboratory tests such as but not limited to X-Rays,
computerized tomography scans, and blood tests, that are requested by a physician as
necessary for the diagnosis and/or treatment of an illness or injury are subjected to the 20%
discount and VAT exemption.

(d) PROFESSIONAL FEES OF ATTENDING PHYSICIAN/S in all private hospitals, medical


facilities, outpatient clinics and home health care facilities shall be subjected to the 20%
discount and VAT exemption.

(e) PROFESSIONAL FEES OF LICENSED HEALTH WORKERS PROVIDING HOME


HEALTH CARE SERVICES as endorsed by private hospitals or employed through home
health care employment agencies are entitled to the 20% discount and VAT exemption. The
burden of the discount shall be borne solely by the employment agency given the health
worker's very minimal share compared to the agency fee.

Section 2. DOMESTIC TRANSPORTATION PRIVILEGES


The Department of Transportation and Communication (DOTC), in coordination with the Maritime
Industry Authority (MARINA), Philippine Ports Authority (PPA), the Civil Aeronautics Board (CAB),
Light Rail Transit Authority (LRTA), Philippine National Railways (PNR), Mass Rail Transit Authority
(MRTA) and Land Transportation Franchising and Regulatory Board (LTFRB), shall within thirty (30)
days from effectivity of these Rules issue the necessary circulars or directives on the following
transportation privileges of senior citizens:

(a) AIR AND SEA TRANSPORTATION PRIVILEGES - Fare for domestic air, and sea travel,
including \f0 advanced booking, shall be subject to the 20% discount and VAT exemption, if
applicable.

(b) PUBLIC LAND TRANSPORTATION PRIVILEGES - Fare in the public railways including
LRT, MRT, and PNR, fares in buses (PUB), jeepneys (PUJ), taxi and shuttle services (AUV),
are likewise subject to the 20% discount and VAT exemption, if applicable.

Section 3. HOTELS, RESTAURANTS, RECREATIONAL CENTERS, AND PLACES OF LEISURES,


AND FUNERAL SERVICES

The Department of Interior and Local Government (DILG) and Department of Tourism (DOT) shall,
within thirty (30) days from effectivity of these Rules, issue the necessary circulars or directives to
establishments for its implementation to ensure compliance herewith.

(a) HOTELS AND SIMILAR LODGING ESTABLISHMENTS - The discount shall be for room
accommodation and other amenities offered by the establishment such as but not limited to
hotel-based parlors and barbershops, restaurants, massage parlor, spa, sauna bath,
aromatherapy rooms, workout gyms, swimming pools, Jacuzzis, ktv bars, internet facilities,
food, drinks and other services offered. The term "hotel" shall include beach and mountain
resorts,

(b) RESTAURANTS - The discount shall be for the purchase of food, drinks, dessert, and
other consumable items served by the establishments offered for the consumption of the
general public.

(c) For Dine-in services under paragraphs (a) and (b) of Section 3, and Section 4, paragraph
2 of Article 7, the privilege must be personally availed of by the senior citizen as defined
under these Rules, and no proxies or authorization in favor of another person who is not a
senior citizen will be honored.

(d) Consistent with the intent of the Act, the phrase "exclusive use and enjoyment" of the
senior citizen shall mean "for the senior citizen's personal consumption" only. As such, the
20% senior citizen discount shall not apply to "children's meals" which are primarily prepared
and intentionally marketed for children. Similarly, the 20% senior citizen discount shall not
apply to "pre-contracted" party packages or bulk orders.

(e) Food, drinks and other consumable items provided in Section 3 (a) and (b), and Section
4, paragraph 2 of Article 7 purchased by the senior citizen shall be processed separately as
an independent transaction from his/her non-eligible companions to ensure that it is for
his/her exclusive consumption and to enable computation of the 205 discount and the
exemption from the Value Added Tax (VAT), which only the senior citizen is entitled to.
However, if the group of diners is composed entirely of senior citizens, all of whom present
valid senior citizens IDs, each shall be entitled to a 20% discount and exemption from Value
Added Tax.

(f) The 20% discount shall apply to Take-Out/Take-Home/Drive-Thru orders as long as it is


the senior citizen himself/herself who is present and personally ordering, and he/she can
show a valid senior citizen ID card.

(g) For Delivery Orders, the 20% discount shall likewise apply subject to certain conditions;
i.e. senior citizen ID card number must be given while making the order over the telephone;
the senior citizen ID card must also be presented upon delivery to verify the identity of the
senior citizen entitled to the 20% discount.

(h) For the above-mentioned transactions under paragraphs (f) and (g) of Section 3 of Article
7, the Most Expensive Meal Combination (MEMC) shall apply to food purchases by senior
citizens. The MEMC is an amount corresponding to the combination of the most expensive
and biggest single-serving meal with beverage served in a quick service restaurant, is
deemed flexible and is adjusted accordingly by food establishments to estimate a single food
purchase for an individual senior citizen.

Section 4. RECREATION CENTERS - The discount shall be for the utilization of services in the form
of fees, charges and rental for sport facilities or equipment, including golfcart rentals and green fees,
or venues for ballroom dancing, yoga, badminton courts, bowling lanes, table or lawn tennis, workout
gyms, martial arts facilities.

Non-profit, stock golf and country clubs which are not open to the general public, and are private and
for exclusive membership only as duly proven by their official Securities and Exchange (SEC)
registration papers, are not mandated to give the 20% senior citizens discount. However, should
restaurants and food establishments inside these country clubs be independent concessionaires and
food sold are not consumable items under club membership dues, they must grant the 20% senior
citizen discount.

Section 5. ADMISSION FEES PRIVILEGE - The discount shall be applied to admission fees
charged by theaters, cinema houses and concert halls, circuses, carnivals, and other similar places
of culture, leisure and amusement such as museums and parks.

Section 6. FUNERAL AND BURIAL SERVICES - The beneficiary or any person who shall shoulder
the funeral and burial expenses of the deceased senior citizen, shall claim the discount under this
Rule for the deceased senior citizen upon presentation of the death certificate. Such expenses shall
cover the purchase of casket or urn, embalming, hospital morgue, transport of the body to intended
burial site in the place of origin, but shall exclude obituary publication and the cost of the memorial
lot.

Article 8. CREDIT CARD PAYMENTS - The 20% discount and VAT exemption shall also apply to
purchases of goods and services by senior citizens paying through credit cards.

Article 9. NO DOUBLE DISCOUNTS - In the purchase of goods and services which are on
promotional discount, the senior citizen can avail of the establishment's offered discount or the 20%
discount provided herein, whichever is higher and more favorable.
In cases where the senior citizen is also a person with disability (PWD) entitled to a 20% discount
under his/her valid PWD identification card (ID), the senior citizen shall use either his/her OSCA-
issued ID card or PWD ID card to avail of the 20% discount.

Article 10. TAX DEDUCTION - The establishment may claim the discounts provided herein as tax
deductions based on the cost of the goods sold or services rendered: Provided. That the cost of the
discount shall be allowed as deduction from the gross income for the same taxable year that the
discount is granted: Provides, further, That the total amount of the claimed tax deduction net of VAT,
if applicable, shall be included in their gross sales receipts for tax purposes and shall be subject to
proper documentation and to the provisions of the National Internal Revenue Code (NIRC), as
amended.

For this purpose, the Department of Finance (DOF) through the Bureau of Internal Revenue (BIR)
shall come up with the appropriate Revenue Regulations on the 20% senior citizens discount and
VAT exemption within thirty (30) days from effectivity of these Rules.

Article 11. OTHER PRIVILEGES

Section 1. INCOME TAX EXEMPTION - The senior citizen shall be entitled to exemption from the
payment of the individual income tax, provided he/she is considered to be minimum wage earner in
accordance with Republic Act No. 9504.

Section 2. EXEMPTION FROM TRAINING FEES - The senior citizen shall be exempted from
training fees for socio-economic programs conducted by private and government agencies subject to
the guidelines to be issued within thirty (30) days from effectivity of these Rules by the DTI, the
Department of Labor and Employment (DOLE), the DA, the Technical Education and Skills
Development Authority (TESDA) and the Department of Science and Technology - Technology
Resource Center (DOST-TRC).

Section 3. FREE MEDICAL AND DENTAL SERVICES IN GOVERNMENT FACILITIES - Medical


and dental services, diagnostic and laboratory tests requested by the physician such as but not
limited to X-rays, computerized tomography scans, and blood tests availed of by senior citizens,
including professional fees of attending doctors in all government hospitals, medical facilities,
outpatient clinics, and home health care services, shall be provided free of charge to senior citizens.
These shall be in accordance with the rules and regulation to be issued by the DOH, in coordination
with the PHILHEALTH.

Section 4. FREE VACCINATION FOR INDIGENT SENIOR CITIZENS - The DOH shall, subject to
technical and operational guidelines which it shall issue not later than thirty (30) days from effectivity
of these Rules, administer free vaccinations against the influenza virus and pneumococcal disease
for indigent senior citizen patients. Neglected, abandoned, unattached or homeless senior citizens in
government-run residential homes, centers and facilities shall likewise be entitled to free
vaccinations under these Rules.

The DOH shall enjoin all government and private hospitals, as well as other health facilities to post,
publish or print out a schedule of health benefits and privileges i.e., laboratory and diagnostic test
fees, which should be regularly updated. These postings and publications shall be clearly identified
in the guidelines.

Section 5. EDUCATIONAL PRIVILEGES - Educational assistance shall be granted to senior


citizens to pursue post secondary, post tertiary, as well as vocational or technical education in both
public and private schools through provision of scholarships, 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 requirements.

Section 6. BENEFITS AND PRIVILEGES FOR RETIREES - To the extent practicable and feasible,
the senior citizen shall be granted 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 active service.

Retirement benefits of retirees from both the government and the private sector shall be regularly
reviewed every year to ensure their continuing responsiveness and sustainability, and to the extent
practicable and feasible, shall be upgraded to be at par with the current scale enjoyed by those in
actual service based on National Economic and Development Authority (NEDA) poverty threshold
per region as determined by the National Statistical Coordination Board (NSCB).

Section 7. PRIVILEGES ON GRANTING SPECIAL DISCOUNTS IN SPECIAL PROGRAMS - To the


extent possible, the government may grant special discounts in special programs for senior citizens
on purchase of basic necessities and prime commodities, subject to the guidelines to be issued for
the purpose by the DTI and the DA within (30) days from effectivity of these Rules. Provided, That
such special programs and their guidelines shall be developed by the concerned department within
the concerned department's jurisdiction.

Section 8. EXPRESS LANES PRIVILEGES - Accessible express lanes for senior citizens shall be
provided in all private, banking, commercial, and government establishments; in the absence
thereof, priority shall be given to them.

Article 12. UTILITY DISCOUNTS

Section 1. Five (5%) Discount - The grant of a minimum of five percent (5%) discount relative to the
monthly utilization of water and electricity by households with senior citizens; Provided, That the
individual meters for the foregoing utilities are registered in the name of the senior citizen residing
therein: provided, further, that the monthly consumption does not exceed one hundred kilowatt hours
(100 kWh) of electricity and thirty cubic meters (30m') of water: Provided, furthermore, that the
privilege is granted per household regardless of the number of senior citizens residing therein.

To avail of the discount under this Section, the senior citizen shall:

1. Apply for the discount personally or thru a representative. There shall be annual renewal
of application to the utility provider.

2. Submit requirements.

a. Proof of age and citizenship

b. Proof of billing. Meter registration should be in the name of the senior citizen for a
period of one year

c. Proof of residence

Section 2. Fifty (50%) Discount - The grant of a 50% discount an all electricity, water, telephone
consumption for DSWD-accredited senior citizens centers and residential care institutions or group
homes that are government-run or organized and operated by non-stock, non-profit domestic
corporations, primarily for the purpose of promoting the well-being of abandoned, neglected,
unattached or homeless senior citizens.

Such senior citizens centers and residential care or group homes must have been in operation for at
least six (6) months and must have a separate meter for said utilities/services.

Section 3. DSWD shall issue the necessary guidelines within (30) days from effectivity of these
Rules for the accredited senior citizens centers and residential/group homes willing to avail of the
utility discount.

The Energy Regulatory Commission (ERC), the Metropolitan Waterworks and Sewerage System
(MWSS), the Local Water Utility Administration (LWUA) and other concerned utility-regulatory
agencies shall, within six (6) months after the effectivity of these Rules, formulate supplemental
guidelines to cover recovery rate mechanics and/or sharing of burden, among other concern of the
distribution utilities.

RULE V
GOVERNMENT ASSISTANCE

Article 13. EMPLOYMENT

Section 1. Senior citizens, who have the capacity and desire to work, or to be re-employed, shall be
provided by the DOLE, in coordination with other government agencies including local government
units, with information and matching services to enable them to be productive members of society.
Terms of employment shall conform to the provisions of the Labor Code, as amended, Civil Service
Laws and other laws, rules and regulations.

Section 2. Private entities that shall employ senior citizens as employees upon effectivity of the Act,
shall be entitled to an additional deduction from their gross Income, equivalent to fifteen percent
(15%) of the total amount paid as salaries and wages to senior citizens subject to the provision of
Section 34 of the National Internal Revenue Code (NIRC), as amended and the Revenue
Regulations to be issued by the BIR and approved by the DOF; Provided, however, That such
employment shall continue for a period of at least six (6) months; Provided, further, That the net
annual income of the senior citizen does not exceed the poverty level for that year as determined by
NEDA thru the NSCB.

Section 3. The DOLE, in coordination with other government agencies, such as, but not limited to,
the DOST-Technology Resource Center (DOST-TRC) and the DTI, shall assess, design and
implement training programs that will provide free of charge to senior citizens the appropriate skills
development, livelihood training programs, and welfare or livelihood support.

Article 14. EDUCATION

The Department of Education (DepEd), the DOST-TRC, the Technical Education and Skills
Development Authority (TESDA), and the Commission on Higher Education (CHED), in consultation
with non-governmental (NGOs) and people's organizations (POs) for senior citizens, shall institute a
program that will ensure access of senior citizens to formal and non-formal education. They are to:

a) Formulate and implement relevant and effective course designs and educational
programs;
b) Conduct the necessary training for the implementation of the appropriate curriculum for
the purpose;

c) Ensure the availability of the needed-educational facilities in the form of modular programs
and other distance and alternative learning materials;

d) In coordination with OSCA and the City or Municipal Social Welfare and Development
Officer, shall conduct assessment and profiling of senior citizens who wanted to study; and

e) Conduct continuing research and development program for the necessary and relevant
education of the senior citizens.

Article 15. HEALTH

Section 1. The DOH, in coordination with local government units (LGUs), NGOs and POs for senior
citizens, shall institute a national health program that shall incorporate the National Prevention of
Blindness Program, and shall also provide an integrated health service for senior citizens.

It shall train community-based health workers including barangay health workers, among senior
citizens and health personnel to specialize in geriatric care, gerontology, and health problems of
senior citizens.

Section 2. The National Health Program aims to promote healthy and productive older population
through the following:

a) Establishment and provision of a comprehensive and integrated health service package


catering to the specific needs of the citizens;

b) Human resource development/capacity building of health personnel in relation to the care


and health problems of senior citizens;

c) Health promotion;

d) Conduct of researches and study in geriatric care, gerontology, and health needs of senior
citizens;

e) In coordination with the municipal health worker, designate one (1) barangay health
worker to attend to senior citizens' health needs;

f) The barangay, in coordination with local office health office shall designate one day of
every month specifically for medical attention of senior citizens;

g) Establishment of senior citizens' ward in every government hospital and in all levels of
hospitals throughout the country; and

h) Provision of accessible express lanes, or prioritization, in all health facilities.

Section 3. Provide technical assistance in coordination with DSWD, NGOs and other concerned
agencies to local government units in the establishment of community based health rehabilitation
programs.
Article 16. SOCIAL SERVICES

The DSWD, in cooperation with the OSCA and the local government units, non-governmental
organizations and people'' organizations for senior citizens, shall develop and implement programs
and social services for senior citizens. Local government units shall ensure that the developed
programs and social services are provided. The components of these programs are:

a) Self and social enhancement services which provide senior citizens opportunities for
socializing, organizing, creative expression, and improvement of self;

b) After care services for senior citizens who are discharged from the homes/institutions for
the aged, especially those who have problems of reintegration with family and community,
wherein both the senior citizens and their families are provided with counseling;

c) Neighborhood support services/home care wherein the community or family members


provide caregiving services to their frail, sick, or bedridden senior citizens; and

d) Substitute family care in the form of residential care, group homes, or foster homes for the
abandoned, neglected, unattached or homeless senior citizens and those incapable of self-
care.

e) Inclusion of community-based settings as practicum for academic institutions and in the


curriculum of caregiving and technical vocational schools.

Article 17. 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.

Section 1. The Housing and Land Use Regulatory Board (HLURB) shall formulate housing rules on
how to develop subdivision suitable to the requirements of male and female senior citizens. The
Home Development Mutual Fund (HDMF) shall promote the establishment of elderly residence and
shall review its existing circulars particularly the limitation of the age requirements of sixty-five (65)
years old at the date of the loan application and seventy (70) years old at loan maturity. It shall also
consider the concept of pension in lieu compensation.

Section 2. The housing program for the poor senior citizens which include the
establishment/donation of group/foster homes for the neglected, abused and unattached or
homeless senior citizens and those incapable of self-care including its management, maintenance
and operations shall be established in accordance with EO 105, approving and directing the
implementation of the program, "Provision of Group/Foster Home for Neglected, Abandoned,
Abused, Unattached and Poor Older Persons and Persons with Disabilities" promulgated on May 16,
2002.

Article 18. ACCESS TO PUBLIC TRANSPORT

The DOTC and its attached agencies and sectoral officers shall improve the implementation or
programs to assist senior citizens to fully gain access in the use of public transport facilities. The
minimum requirements and standards to make transportation facilities and utilities for public use
accessible to senior citizens shall be developed to enhance the mobility of senior citizens. There
shall be strict implementation of courtesy space and seats for the exclusive use of senior citizens in
all transport system. As far as practicable, PUVs shall also strive to install safe lower stepping
boards.

Article 19. INCENTIVE FOR FOSTER CARE

The DILG through the local government units, in consultation with the DOF and the BIR which shall
provide the necessary guidelines, shall provide incentives to persons or NGO institutions
implementing foster care programs for senior citizens, as follows:

(a) reality tax holiday for the first five (5) years starting from the first year of operation and/or
implementation of foster care program; and

(b) priority in the construction, or maintenance of provincial or municipal roads leading to the
aforesaid home, residential community or retirement village.

Article 20. ADDITIONAL GOVERNMENT ASSISTANCE

Section 1. SOCIAL PENSION - Pursuant to the eligibility criteria as may be determined by the
DSWD, indigent senior citizens shall be entitled to a monthly stipend amounting to Five hundred
pesos (Php 500.00) to augment the daily subsistence and other medical needs of senior citizens.
The grant of social pension shall be subject to a review every two (2) years by Congress, in
consultation with the DSWD within three months after convening the Congress.

The DSWD, in consultation with the Department of Budget and Management (DBM), the DILG, the
NCMB, NGOs, and people's organizations shall formulate guidelines within thirty (30) days from
effectivity of these Rules for the development of criteria, selection of, and establishment of database
for indigent senior citizens focusing on targeting, delivery, monitoring and evaluation, to facilitate
implementation of this additional government assistance.

Section 2. MANDATORY PHILHEALTH COVERAGE - All indigent senior citizens shall be covered
by the national health insurance program of PHILHEALTH. The local government units where the
indigent senior citizens reside shall allocate the necessary funds to ensure the enrollment and
lifetime coverage of their indigent senior citizens, in accordance with the pertinent laws and
regulations.

Section 3. SOCIAL SAFETY NETS - Social safety assistance intended to cushion the effects of
economic shocks; disasters and calamities shall be available for senior citizens. The social safety
assistance which shall include, but not limited to, food, medicines, and financial assistance for
domicile repair, shall be sourced from the disaster/calamity funds of local government units where
the senior citizens reside, subject to the guidelines to be issued by the DSWD in coordination with
DILG.

Section 4. DEATH BENEFIT ASSISTANCE - Death benefit assistance of a minimum of Two


thousand pesos (Php 2, 000.00) shall be given to the nearest surviving relative who took care of the
deceased senior citizens reside, subject to the guidelines to be issued by the DSWD and DILG.

In keeping with the intention of the law and similar government assistance being granted, this benefit
shall apply in relation to deceased indigent senior citizens only. However, it will not preclude LGUs
already granting burial assistance to continue giving such benefit to non-indigent senior citizens.
RULE VI
THE OFFICE FOR SENIOR CITIZENS AFFAIRS (OSCA)

Article 21. Office of Senior Citizens Affairs - There shall be established in all cities and
municipalities an Office for Senior Citizens Affairs (OSCA).

Section 1. OSCA Head - The senior citizen to be appointed by the City or Municipal Mayor as
OSCA Head should have the following qualifications:

a) A Filipino citizen and resident of the municipality or city for at least one (1) year;

b) A registered voter of the concerned city or municipality;

c) Able to read and write;

d) Must be physically and mentally capable of performing the tasks of OSCA Head;

e) A bonafide member of a duly registered senior citizens organization which has a track
record of at least three consecutive years;

f) Good moral character; and

g) At least a high school graduate

Section 2. Selection and Term of OSCA Head. - The OSCA Head shall be chosen from a list of
three (3) nominees as recommended by a general assembly of DSWD- accredited or LGU-
registered senior citizens organizations in the city or municipality. He/she shall appointed by the
mayor for a term of three (3) years without reappointment but without prejudice to an extension not
exceeding three (3) months, if exigency so requires.

The OSCA Head shall be appointed to serve the interest of senior citizens and shall not be removed
or replaced except for reasons of death, permanent disability, or ineffective performance of his
duties to the detriment of fellow senior citizens, as stated in a resolution issued by the general
assembly. In case of death or permanent disability, the remaining term shall be served by the new
reappointed if he/she has not served one-half of the full term.

Section 3. Remuneration for Services Rendered. - The head of the OSCA shall be entitled to
received an honorarium of an amount equivalent to at least Salary Grade 10 to be approved by the
local government unit concerned.

For 3rd to 6th class local government units, their respective sanggunians may provide for a
reasonable and practicable remuneration for the OSCA Head.

Section 4. Functions of OSCA. - The office for Senior Citizens Affairs shall have the following
Functions:

a) In consultation with the City or Municipal Social Work and Development Officer and duly
registered senior citizen organizations, to plan, develop, implement, consolidate, and monitor
yearly work programs in pursuance of the objectives of the Act and its Rules;
b) To draw up a list of available and required services which can be provided by the
registered federations and associations of senior citizens;

c) To maintain and regularly update on a quarterly basis the list of senior citizens and to
issue national uniform individual identification cards and purchase booklets, free of charge,
which shall be valid anywhere in the country;

d) To serve as a general information and liaison center the needs of the senior citizens;

e) To monitor compliance of the provisions of the Act and its Rules particularly the grant of
special discounts and privileges to senior citizens;

f) To report to the Mayor, any person, natural or judicial; establishments, business, entity,
institution or agency found violating any provision of the Act and its Rules;

g) To facilitate the creation of a city or municipality coordinating and monitoring board


consisting of OSCA Head, the City or Municipal Social Work and Development Officer and
the presidents of concerned duly registered senior citizens organizations to deliberate and
act on the complaints;

h) To assist senior citizens in filling complaints or charges against any person, natural or
judicial; establishment, institution, or agency refusing to comply with the privileges under the
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;

i) To assist and coordinate with the concerned person, natural or judicial, establishment,
institution or agency in investigating fraudulent practices and abuses of the discount and
privileges exclusively granted to senior citizens ; and

j) To establish linkages and work together wit the accredited NGOs, people's organizations,
and the barangays in their respective areas.

Section 5. Operations and Maintenance of OSCA. - The necessary appropriation for the operation
and maintenance of the OSCA shall be provided by the local government units concerned. An office
space established at the Office of the Mayor shall likewise be provided.

Section 6. Assistance and Supervision of OSCA. - The OSCA Head shall be assisted by the City of
the Municipal Social Welfare and Development Officer (C/MSWDO). The Office of the Mayor shall
exercise supervision over the OSCA relative to their plans, activities and programs for senior
citizens.

RULE VII
PENALTIES AND OTHER SANCTIONS

Article 22. Violations in Discounted Medicine Purchases - The following acts concerning drug
and medicine purchases are considered violative of the provisions of the Act and its Rules:

Section 1. A senior Citizen or his /her representative or a person misusing the privileges by:

a) using several purchase booklets,


b) availing of the discounts to buy medicines, drugs, medical accessories and supplies not
for the use of the senior citizen,

c) unauthorized use of the identification card of the senior citizen.

Section 2. A medical practitioner giving prescription to other persons in the name of the senior
citizen or giving anomalous prescription.

Section 3. Retailers and establishments dispensing medicines:

a) refusing to grant the full 20% senior citizens discount and VAT exemption on drug and
medicine purchases paid via credit card,

b) making a distinction between branded and generic drugs and medicines in giving the 20%
discount,

c) posting notices and signages telling customers that availment of the 20% discount is
limited to cash purchases only,

d) "limiting" of discountable drug and medicine purchases to certain weekdays only, such
that senior citizens cannot avail of the 20% discount on other days, and e) restricting the
purchase time or period for senior citizen discounts after a certain hour.

Article 23. Violations in Discounted Food Purchases - The following acts concerning food
purchases are considered violative of the provisions of the Act and its Rules:

a) Pegging a maximum amount of food purchase subject to 20% discount and the VAT
exemption, and/ or posting of notice to that effect;

b) Refusal to grant the 20% discount and VAT exemption on take -out/ take home/ drive-thru
orders it appearing that the purchase is for the exclusive use and enjoyment of senior
citizens;

c) Refusal to grant a 20% discount and VAT exemption on delivery orders it appearing that
the purchases is for the exclusive use and enjoyment of senior citizens.

Article 24. PENALTIES - Any person who refuses to honor the senior citizen card or violates any
provision of the Act and its Rules shall suffer the following penalties:

Section 1. For the first violation, a fine of not less than Fifty thousand pesos (Php 50,000.00) but not
exceeding One hundred thousand pesos (Php 100,000.00) and imprisonment for not less than two
(2) years but not more than six (6) years; and

Section 2. For any subsequent violation, a fine of not less than One hundred thousand pesos (Php
100,000.00) but not exceeding Two hundred thousand pesos (Php 200,000.00) and imprisonment
for not less than two (2) years but not more than six (6) years.

Section 3. Any person who abuses the privileges granted herein shall be punished with a fine of not
less than fifty thousand pesos (Php 50,000.00) but not more than One hundred thousand pesos
(Php 100,000.00) and imprisonment of not less than six (6) months.
Section 4. If the offender is an alien or a foreigner, he/she shall be deported immediately after
service of sentence without further deportation proceedings.

Section 5. If the offender is a corporation, partnership, organization or any similar entity the officials
thereof directly involved such as the president, general manager, managing partner, or such other
officer charged with the management of the business affairs shall be liable therefor.

Section 6. Upon filing of an appropriate complaint, and after due notice and hearing, the proper
authorities may also cause the cancellation or revocation of the business permit, permit to operate,
franchise and other similar privileges granted to any person, establishment or business entity that
fails to abide by the provisions of the Act and these Rules.

RULE VIII
MONITORING AND COORDINATING MECHANISM

Article 25. Monitoring and Coordinating Mechanism. - An inter-agency coordinating and


monitoring mechanism at the national level shall be established which shall be called the National
Coordinating and Monitoring Board (NCMB) on the Expanded Senior Citizens Act of 2010.

Section 1. NCMB Composition. - The National Coordinating and Monitoring Board shall be
composed of the following:

a) Chairperson - Secretary of the Department of Social Welfare and Development (DSWD),


or authorized representatives;

b) Vice-Chairperson - Secretary of the Department of the Interior and Local Government


(DILG), or authorized representatives;

c) Members: Secretaries or authorized representatives of the following:

1) Department of Justice (DOJ);

2) Department of Health (DOH);

3) Department of Trade and Industry (DTI); and

4) Representatives from five (5) accredited NGOs for senior citizens

The National Inter-Agency Coordinating and Monitoring Board may call on other government
agencies, NGOs and people's organizations to serve as resource persons as the need arises.
Resource persons have no voting rights at the Board.

Section 2. NGO/PO Representation. - The representatives from accredited NGOs and people's
organizations shall be senior citizens, or from other sectors that have services primarily for senior
citizens. These NGO representatives which shall be selected and appointed by the Board shall serve
for a period of three (3) years.

Section 3. Level of Representation. - The authorized representative to the National Coordinating


and Monitoring Board from the government agencies shall have a rank of not lower than Director
level or its equivalent, and for the NGOs, shall have a rank not lower than an Executive Director.
Section 4. Functions. - The National Coordinating and Monitoring Board (NCMB) shall have the
following functions:

a) Formulate a National Plan of Action for Senior Citizens in coordination with concerned
government agencies and other stakeholders;

b) Develop an effective monitoring and reporting system towards an efficient, consistent and
uniform implementation of the law;

c) Develop and institute effective and innovative approaches and methods with which to
address emerging concerns of the senior citizens;

d) Coordinate the programs and projects of government agencies with responsibilities under
RA No. 9994 and these Rules;

e) Coordinate the conduct of nationwide information, education campaign and other


advocacy activities on RA No. 9994;

f) Monitor the conduct of orientation, training and other capability building programs to
maximize the contributions and participation of senior citizens;

g) Coordinate the conduct and evaluation of the plan of action, research and documentation
of good practices and disparities for policy and program development;

h) To actively establish national, regional and international networks for resource generation
and technical cooperation; and

i) Prepare yearly accomplishment report for the Office of the President, Congress, and the
concerned national government and local government units.

Section 5. Coordinating and Monitoring Body at the Regional Level. - There shall be established in
all regions a Regional Coordinating and Monitoring Board (RCMB) with similar membership and
functions as the National Board. As far as practicable, similar bodies shall be established in the local
government units.

Section 6. Secretariat. - The Department of Social Welfare and Development shall serve as the
Secretariat to the Board at the national and at the regional levels.

RULE IX
FINAL PROVISIONS

Article 26. Appropriations. - The appropriation necessary to implement the provisions of the Act
and its Rules shall be included in the respective budgets of the responsible national government
agencies subject to availability of funds. The heads of departments and agencies as well as local
chief executives concerned shall immediately include in their annual appropriations the funding
necessary to implement these programs and services.

Section 1. The funds to be used for the national health program and for the vaccination of indigent
senior citizens in the first year of implementation shall be added to the regular appropriations of the
DOH and thereafter, as a line item under the DOH budget in the subsequent General Appropriations
Act (GAA) subject to availability of funds.
Section 2. The monthly social pension for indigent senior citizens in the first year of implementation
shall be added to the regular appropriations of the DSWD and thereafter as a line item under the
DSWD budget in the subsequent GAA subject to availability of funds.

Section 3. The local government units concerned shall provide the necessary appropriations for the
operation and maintenance of the OSCA.

Article 27. Repealing Clause. - All laws, presidential decrees, executive orders and rules and
regulations or part thereof, contrary to, or inconsistent with the provisions of these Rules, are hereby
repealed or modified accordingly.

Article 28. Separability Clause. - Should any provision of the Rules be found unconstitutional or
invalid by a court of law, such provision shall be served from the remainder of these Rules and such
action shall not affect the enforceability of the remaining provisions of these Rules.

Article 29. Effectivity. - These Rules and Regulations shall take effect fifteen (15) days after its
complete publication in at least two (2) national newspapers of general circulation, and submission
to the Office of the National Administrative Register, Law Center, University of the Philippines.

Signed June 18, 2010 at the Department of Social Welfare and Development, Batasan Pambansa
Complex, Constitution Hills, Quezon City.

REPUBLIC ACT NO. 10645

AN ACT PROVIDING FOR THE MANDATORY PHILHEALTH COVERAGE FOR ALL SENIOR
CITIZENS, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 7432, AS AMENDED BY
REPUBLIC ACT NO. 9994, OTHERWISE KNOWN AS THE "EXPANDED SENIOR CITIZENS ACT
OF 2010"

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


assembled:

Section 1. Section 5, sub-paragraph h(2) of Republic Act No. 7432, as amended, is hereby further
amended to read as follows:

"SEC. 5. Government Assistance. The government shall provide the following:

"x x x

"(h) Additional Government Assistance

"(1) xxx

"(2) Mandatory PhilHealth Coverage

"All senior citizens shall be covered by the national health insurance program of PhilHealth. Funds
necessary to ensure the enrollment of all senior citizens not currently covered by any existing
category shall be sourced from the National Health Insurance Fund of PhilHealth from proceeds of
Republic Act No. 10351, in accordance with the pertinent laws and regulations.

"(3) x x x."
Section 2. Repealing Clause. All laws, decrees, executive orders, rules and regulations, or parts
thereof which are inconsistent with this Act are hereby repealed, amended or modified accordingly. 1w phi1

Section 3. Effectivity. This Act shall take effect fifteen (15) days after its publication in the Official
Gazette or in at least two (2) newspapers of general circulation.
Republic Act No. 7277
AN ACT PROVIDING FOR THE REHABILITATION, SELF-DEVELOPMENT AND
SELF-RELIANCE OF DISABLED PERSON AND THEIR INTEGRATION
INTO THE MAINSTREAM OF SOCIETY AND FOR OTHER PURPOSES.
Be it enacted by the Senate and the House of Representatives of the Philippines in
Congress assembled:
TITLE ONE GENERAL PROVISIONS
CHAPTER I Basic Principle
SECTION 1. Title This Act shall be known and cited as the Magna Carta for
Disabled Persons.
SECTION 2. Declaration of Polity The grant of the rights and privileges for disabled
persons shall be guided by the following principles:
(a). Disabled persons are part of the Philippine society, thus the Senate shall give full
support to the improvement of the total well-being of disabled persons and their
integration into the mainstream of society.
Toward this end, the State shall adopt policies ensuring the rehabilitation, self-
development and self-reliance of disabled persons.
It shall develop their skills and potentials to enable them to compete favorably for
available opportunities.
(b). Disabled persons have the same rights as other people to take their proper place in
society. They should be able to live freely and as independently as possible. This must
be the concern of everyone the family, community and all government and non-
government organizations. Disabled persons rights must never be perceived as welfare
services by the Government.
(c). The rehabilitation of the disabled persons shall be the concern of the Government in
order to foster their capability to attain a more meaningful, productive and satisfying life.
To reach out to a greater number of disabled persons, the rehabilitation services and
benefits
shall be expanded beyond the traditional urban-based centers to community based
programs, that will ensure full participation of different sectors as supported by national
and local government agencies.
(d). The State also recognizes the role of the private sector in promoting the welfare of
disabled persons and shall encourage partnership in programs that address their needs
and concerns.
(e). To facilitate integration of disabled persons into the mainstream of society, the State
shall advocate for and encourage respect for disabled persons. The State shall exert all
efforts to remove all social, cultural, economic, environmental and attitudinal barriers
that
are prejudicial to disabled persons.
SECTION 3. Coverage This Act shall covers all disabled persons and, to the extend
herein provided, departments, offices and agencies of the National Government or non-
government organization involved in the attainment of the objectives of this Act.
SECTION 4. Definition of Terms For purposes of this Act, these terms are defined
as follows:
(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 employers 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.
TITLE TWO RIGHTS AND PRIVILEGES OF DISABLED PERSONS
CHAPTER I Employment
SECTION 5. Equal Opportunity for Employment No disabled
persons shall be denied access to opportunities for suitable employment. A qualified
disabled employee shall be subject to the same terms and conditions of employment
and the same compensation, privileges, benefits, fringe benefits, incentives or
allowances as a qualified able-bodied person. Five percent (5%) of all casual,
emergency and contractual positions in the Department of Social Welfare and
Development; Health; Education, Culture and Sports; and other government agencies,
offices or corporations engaged in social development shall be reserved for disabled
persons.
SECTION 6. Sheltered Employment If suitable employment for disabled persons
cannot be found through open employment as provided in the immediately preceding
Section, the State shall endeavor to provide it by means of sheltered employment. In
the placement of disabled persons in sheltered employment, it shall accord due regard
to the individual qualities, vocational goals and inclinations to ensure a good working
atmosphere and efficient production.
SECTION 7. Apprenticeship Subject to the provision of the Labor Code as
amended, disabled persons shall be eligible as apprentices or learners; Provided, That
their handicap is not much as to effectively impede the performance of job operations in
the particular occupation for which they are hired; Provided, further, That after the lapse
of the period of apprenticeship if found satisfactory in the job performance, they shall be
eligible for employment.
SECTION 8. Incentives for Employer (a) To encourage the active participation of the
private sector in promoting the welfare of disabled persons and to ensure gainful
employment for qualified disabled persons, adequate incentives shall be provided to
private entities which employ disabled persons.
(b). 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 twenty-five percent (25%) of
the total amount paid as salaries and wages to disabled persons: Provided, however,
That such entities present proof as certified by the Department of Labor and
Employment that disabled person are under their employ. Provided, further, That the
disabled employee is accredited with the Department of Labor and Employment and the
Department of Health as to his disability, skills and qualifications.
(c). Private entities that improved or modify their physical facilities in order to provide
reasonable accommodation for disabled persons shall also be entitled to an additional
deduction from their net taxable income, equivalent to fifty percent (50%) of the direct
costs of the improvements or modifications. This section, however, does not apply to
improvements or modifications of facilities required under Batas Pambansa Bilang 344.
SECTION 9. Vocational Rehabilitation Consistent with the principle of equal
opportunity for disabled workers and workers in general, the State shall take appropriate
vocational rehabilitation measures that shall serve to develop the skills and potential of
disabled persons and enable them to compete favorably for available productive and
remunerative employment opportunities in the labor market. The State shall also take
measures to ensure the provisions of vocational rehabilitation and livelihood services for
disabled persons in the rural areas. In addition, it shall promote cooperation and
coordination between the government and non-government organization and other
private entities engaged in vocational rehabilitation activities.
The Department of Social Welfare and Development shall design and implement
training programs that will provide disabled persons with vocational skills to enable them
to engage in livelihood activities or obtain gainful employment. The Department of Labor
and Employment shall likewise design and conduct training programs geared towards
providing disabled persons with skills for livelihood.
SECTION 10. Vocational Guidance and Counselling The Department of Social
Welfare and Development shall implement measures providing and evaluating
vocational guidance and counselling to enable disabled persons to secure, retain and
advance in employment. It shall ensure the availability and training counsellors and
other suitability qualified staff responsible for the vocational guidance and counselling of
disabled persons.
SECTION 11. Implementing Rules and Regulations The Department of Labor and
Employment shall in coordination with the Department of Social Welfare and
Development (DSWD) and National Council for the Welfare of Disabled Persons
(NCWDP), shall promulgate the rules and regulations necessary to implement the
provision under this Chapter.
CHAPTER 2 Education
SECTION 12. Access to Quality Education The State shall ensure that disabled
persons are provided with adequate access to quality education and ample
opportunities to develop their skills. It shall take appropriate steps to make such
education accessible to all disabled persons. It shall be unlawful for any learning
institutions to deny a disabled person admission to any course it offers by reason of
handicap or disability. The State shall take into consideration the special requirements
of disabled persons in the formulation of education policies and program. It shall
encourage learning institutions to take into account the special needs of disabled
persons with respect to the use of school facilities, class schedules, physical education
requirements and other pertinent consideration. The State shall also promote the
provision by learning institutions, of auxiliary services that will facilitate the learning
process for disabled persons.
SECTION 13. Assistance to Disabled Students The State shall provide financial
assistance to economically marginalized but deserving disabled students pursuing post
secondary or tertiary education. Such assistance may be in the form of scholarship
grants, student loan programs, subsidies, and other incentives to qualified disabled
students in both public and private schools. At least five percent (5%) of the allocation
for the Private Education Student Financial Assistance Program created by virtue of
R.A. 6728 shall be set aside for disabled students pursuing vocational or technical and
degree courses.
SECTION 14. Special Education The State shall establish, maintain and support a
complete, adequate and integrated system of special education for the visually
impaired, hearing impaired, mentally retarded persons and other type of exceptional
children in all regions of the country. Towards this end, the Department of Education,
Culture and Sports shall establish special education classes in public schools in cities,
or municipalities. It shall also establish, where viable, Braille and Record Libraries in
provinces, cities or municipalities. The National Government shall allocate funds
necessary for the effective implementation of the special education program nationwide.
Local government units may likewise appropriate counterpart funds to supplement
national funds.
SECTION 15. Vocational or Technical and Other Training Programs The State
provide disabled persons with training in civics, vocational efficiency,
sports and physical fitness, and other skills. The Department of Education, Culture and
Sports shall establish in at least one government-owned vocational
and technical school in every province a special vocational and technical training
program for disabled persons. It shall develop and implement sports and
physical fitness program specifically designed for disabled persons taking into
consideration the nature of their handicap. SECTION 16. Non-Formal
Education The State shall develop nonformal education programs intended for the
total human development of disabled persons. It shall provide adequate resources for
non-formal education programs and projects that cater to the special needs of disabled
persons.
SECTION 17. State Universities and Colleges If viable and needed, the State
Universities or State Colleges in each region or province shall be responsible for (a) the
development of material appliances and technical aids for disabled persons; (b) the
development of training materials for vocational rehabilitation and special education
instructions; and (c) the research on special problems, particularly of the visually-
impaired, hearing-impaired, and orthopedically-impaired students, mentally retarded,
and multi-handicapped and other, and the elimination of social barriers and
discrimination against disabled persons; and (d) inclusion of the Special Education for
Disabled (SPED) course in the curriculum. The National Government shall provide
these state universities and colleges with the necessary special facilities for visually-
impaired, hearingimpaired, speech impaired, and orthopedically-impaired students. It
shall likewise allocate the necessary funds in support of the above.
CHAPTER 3 Health
SECTION 18. National Health Program The Department of Health, in coordination
with National Council for the Welfare of Disabled Persons, shall institute a national
health program which shall aim to attain the following:
(a). prevention of disability, whether occurring prenatally or post-natally;
(b). recognition and early diagnosis of disability; and
(c). early rehabilitation of the disabled.
SECTION 19. Rehabilitation Centers The Department of Health shall establish
medical rehabilitation centers in government provincial hospitals, and shall include it
annual appropriation the necessary funds for the operation of such centers. The
Department of Health shall formulate and implement a program to enable marginalized
disabled persons to avail of free rehabilitation services in government hospitals.
SECTION 20. Health Services The State shall protect and promote the right to
health of disabled persons and shall adopt an integrated and comprehensive approach
to their health development which shall make essential health services available to them
at affordable cost. The National Government shall provide an integrated health service
for disabled persons which shall include, but not limited to, the following:
(a). prevention of disability through immunization, nutrition, environmental protection
and preservation, and genetic counselling; and early detection of disability and timely
intervention to arrest disabling condition; and
(b). medical treatment and rehabilitation.
The Department of Health shall field medical personnel specializing in the treatment and
rehabilitation of disabled persons to provincial hospitals and, when
viable, to municipal health centers. It shall also train its field health personnel in the
provision of medical attention to disabled persons. It shall further ensure that its field
health units have the necessary capabilities to fit prosthetic and orthotic appliances on
disabled persons.
CHAPTER 4 Auxiliary Social Services
SECTION 21. Auxiliary Social Services The State shall ensure that marginalized
persons are provided with the necessary auxiliary services that will restore their social
functioning and participation in community affairs. Toward this end, the Department of
Social Welfare and Development shall develop and implement programs on auxiliary
social services that respond to the needs of marginalized disabled persons. The
components of such a program shall be as follows:
(a). assistance in the acquisition of prosthetic devices and medical intervention of
specialty services;
(b). provision of specialized training activities designed to improved functional limitations
of disabled persons related to communications skills;
(c). development among disabled persons of a positive self-image through the provision
of counselling, orientation and mobility and strengthening daily living capability;
(d). provision of family care services geared towards developing the capability of
families to respond to the needs of the disabled members of the family;
(e). provision of substitute family care services and the facilities therefore for
abandoned, neglected, abused and unattached disabled persons who need custodial
care;
(f). provision of after care and follow-up services for the continued rehabilitation in a
community-based setting of disabled persons who were released from the residential
care or rehabilitation center; and
(g). provision of day care services for disabled children of pre-school age.
CHAPTER 5 Telecommunications
SECTION 22. Broadcast Media Television stations shall be encouraged to provide a
sign language inset or subtitles in at least one (1) newscast program a day and special
program covering events of national significance.
SECTION 23. Telephone Services All telephone companies shall be encouraged to
install special telephone devices or units for the hearing-impaired and ensure that they
are commercially available to enable them to communicate through the telephone
system.
SECTION 24. Free Postal Charges for the Disabled Postal charges shall be free on
the following:
(a). article and literature like books and periodicals, orthopedic and other devices, and
teaching aids for the use of the disabled sent by mail within the Philippines and abroad;
and
(b). aids and orthopedic devices for the disabled sent abroad by mail for repair;
Provided, That the aforesaid items are for personal purposes only: Provided further,
That the disabled person is a marginalized disabled as certified
by the Social Welfare and Development Office of the local government unit concerned
or the Department of Social Welfare and Development.
CHAPTER 6 Accessibility
SECTION 25. Barrier-Free Environment The State shall ensure the attainment of a
barrier-free environment that will enable disabled persons to have access in public and
private buildings and establishments and such other places mentioned in Batas
Pambansa Bilang 344, otherwise known as the Accessibility Law. The national and
local government shall allocate funds for the provision of architectural or structural
features for disabled persons in government buildings and facilities.
SECTION 26. Mobility The State promote the mobility of disabled persons. Disabled
persons shall be allowed to drive motor vehicles, subject to the rules and regulations
issued by the Land Transportation Office pertinent to the nature of their disability and
the appropriate adaptations or modifications made on such vehicles.
SECTION 27. Access to Public Transport Facilities The Department of Social
Welfare and Development shall develop a program to assist marginalized disabled
persons gain access in the use of public transport facilities. Such assistance may be in
the form of subsidized transportation fare. The said department shall also allocate such
funds as may be necessary for the effective implementation of the public transport
program for the disabled persons. The Accessibility Law, as amended, shall be
made supplementary to this Act.
SECTION 28. Implementing Rules and Regulations The Department of
Transportation and Communications shall formulate the rules and regulations necessary
to implement the provision of this Chapter.
CHAPTER 7 Political and Civil Rights
SECTION 29. System of Voting Disabled persons shall be allowed to be assisted by
a person of his choice in voting in the national or local elections. The person thus
chosen shall prepare ballot for the disabled voter inside the voting booth. The person
assisting shall bind himself in a formal document under oath to fill out the ballot strictly
in accordance with the instructions of the voter and not to reveal the contents of the
ballot prepared by him. Violation of this provision shall constitute an election offense.
Polling places should be made accessible to disabled persons during the national or
local elections.
SECTION 30. Right to Assemble Consistent with the provisions of the Constitution,
the State shall recognize the right of disabled persons to participate in processions,
rallies, parades, demonstrations, public meetings, and assemblages or other forms of
mass or concerted action held in public.
SECTION 31. Right to Organize The State recognize the rights of disabled persons
to form organizations or associations that promote their welfare and advance or
safeguard their interests. The National Government, through its agencies,
instrumentalities and subdivisions, shall assist disabled persons in establishing self-help
organizations by providing them with necessary technical and financial assistance.
Concerned government agencies and offices shall establish close linkages with
organizations of disabled persons in order to respond expeditiously to the needs of
disabled persons. National line agencies and local government units shall assist
disabled persons in setting up specific projects that will be managed like business
propositions. To ensure the active participation of disabled persons in the social
economic development of the country, their organizations shall be encouraged to
participate in the planning, organization and management of government programs and
projects for disabled persons. Organizations of disabled persons shall participate in the
identification and preparation of programs that shall serve to develop employment
opportunities for the disabled persons.
TITLE THREE PROHIBITION ON DISCRIMINATION AGAINST DISABLED
PERSONS
CHAPTER 1 Discrimination on Employment
SECTION 32. Discrimination on Employment No entity, whether public or private,
shall discriminate against a qualified disabled person by reason of disability in regard to
job application procedures, the hiring, promotion, or discharge of employees, employee
compensation, job training, and other terms, conditions, and privileges of employment.
The following constitute acts of discrimination:
(a). Limiting, segregating or classifying a disabled job applicant in such a manner that
adversely affects his work opportunities;
(b). Using qualification standards, employment tests or other selection criteria that
screen out or tend to screen out a disabled person unless such standards, tests or other
selection criteria are shown to be jobrelated for the position on question and are
consistent with business necessity;
(c). Utilizing standards, criteria, or methods of administration that:
1). have the effect of discrimination on the basis of disability; or
2). perpetuate the discrimination of others who are subject to common administrative
control;
(d). Providing less compensation, such as salary, wage or other forms of remuneration
and fringe benefits, to a qualified disabled employee, by reason of his disability, than the
amount to which a non-disabled person performing the same work is entitled;
(e). Favoring a non-disabled employee over a qualified disabled employee with respect
to promotion, training opportunities, study and scholarship grants, solely on account of
the latters disability;
(f). Re-assigning or transferring a disabled employee to a job or position he cannot
perform by reason of his disability;
(g). Dismissing or terminating the services of a disabled employee by reason of his
disability unless the employer can prove that he impairs the satisfactory performance of
the work involve to the prejudice of the business entities; Provided, however, That the
employer first sought provide reasonable accommodations for disabled persons;
(h). Failing to select or administer in the effective manner employment tests which
accurately reflect the skills, aptitude or other factor of the disabled applicant or
employee that such test purports to measure, rather than the impaired sensory, manual
or speaking skills of such applicant or employee, if any; and
(i). Excluding disabled persons from membership in labor unions or similar organization.
SECTION 33. Employment Entrance Examination Upon an offer of employment, a
disabled applicant may be subjected to medical examination, on the following
occasions:
(a). all entering employees are subjected to such an examination regardless of
disability;
(b). information obtained during the medical condition or history of the applicant is
collected and maintained on separate forms and in separate medical files and is treated
as a confidential medical record, Provided, however, That:
1). supervisors and managers may be informed regarding necessary restrictions on the
work or duties of the employees and necessary accommodations;
2). first aid and safety personnel my be informed, when appropriate, if the disability
might require emergency treatment;
3). government officials investigating compliance with this Act shall be provided relevant
information on request; and
4). the results of such examination are used only accordance with this Act.
CHPTER 2 Discrimination on Transportation
SECTION 34. Public Transportation It shall be considered discrimination for the
franchises or operators and personnel of sea, land, and air transportation facilities to
charge higher fare or to refuse to convey a passenger, his orthopedic devices, personal
effects, and merchandise by reason of his disability.
CHAPTER 3 Discrimination on the Use of Public
Accommodations and Services
SECTION 35. Public Accommodations and Services For purposes of this Chapter,
public accommodations and services shall include the following:
(a). an inn, hotel, motel, or other place of lodging, except for an establishment located
within a building that contains not more than five (5) rooms for rent or hire and that is
actually occupied by the proprietor of such establishment as the residence of such
proprietor;
(b). a restaurant, bar or other establishment serving food or drink;
(c). a motion picture, theater, concert hall, stadium, or other place of exhibition or
entertainment;
(d). an auditorium, convention center, lecture hall, or other place of public gathering;
(e). a bakery, grocery store, hardware store, shopping center, or other sales or rental
establishment;
(f). a bank, barber-shop, beauty-shop, travel service, funeral parlor, gas station, office of
a lawyer, pharmacy, insurance office, professional office of a health care provider,
hospital or other service establishment;
(g). a terminal, depot, or other station used for specified public transportation;
(h). a museum, gallery, library or other place of public display or collection;
(i). a park, zoo, amusement park, or other place of recreation;
(j). a nursery, elementary, secondary, undergraduate, or post-graduate private school,
or other place of education;
(k). a gymnasium, health spa, bowling alley, golf course; or
(l). other place of exercise or recreation.
SECTION 36. Discrimination on the Use of Public Accommodations
(a) No disabled persons shall be discriminated on the basis of disability in the full and
equal enjoyment of the goods, services, facilities, privileges, advantages
or accommodations of any place of public accommodation by any person who owns,
leases, or operates a place of public accommodation. The following constitute acts of
discrimination:
1). denying a disabled person, directly through contractual, licensing, or other
arrangement, the opportunity to participate in or benefit from the goods, services,
facilities, privileges, advantages, or accommodations of an entity by reason of his
disability;
2). affording a disabled person, on the basis of his disability, directly or through
contractual, licensing, or other arrangement, with the opportunity to participate in or
benefit from a good, service, facility, privilege, advantage, or accommodation that is not
equal to that afforded to other able-bodied persons; and
3). providing disability, directly or through contractual, licensing, or other arrangement,
with a good, service, facility, advantages, privilege, or accommodation that is different or
separate from that provided to other able-bodied persons unless such action is
necessary to provide the disabled person with a good, service, facility, advantage,
privilege or accommodation, or other opportunity that is as effective as that provided to
others;
For purpose of this section, the term individuals or class individuals refers to the
clients or customers of the covered public accommodation that enters into the
contractual, licensing or other arrangement.
(b). Integrated Settings Goods, services, facilities, advantages, and
accommodations shall be afforded to an individual with a disability in the most
integrated setting appropriate to the needs of the individual.
(c). Opportunity to Participate Not withstanding the existence of separate or different
programs or activities provided in accordance with this section, an individual with a
disability shall not be denied the opportunity to participate in such programs or activities
that are not
separate or different.
(d). Association It shall be discriminatory to exclude or otherwise deny equal goods,
services, facilities, advantages, privileges, accommodations or other opportunities to an
individual or entity because of the known disability of an individual with whom the
individual or entity is known to have a relationship or association.
(e). Prohibitions For purposes of this Section, the following shall be considered as
discriminatory.
1). the imposition or application of eligibility criteria that screen out or tend to screen out
an individual with a disability or any class or individuals with disabilities from fully and
equally enjoying and goods, services, facilities, privileges, advantages,
accommodations, unless such criteria can be shown to be necessary for the provision of
the goods, services, facilities, privileges, or accommodations being offered;
2). a failure to make reasonable modifications in policies, practices, or procedures,
when such modification are necessary to afford such goods, services, facilities,
privileges, advantages or accommodations to individuals with disabilities, unless the
entity can demonstrate that making such modification would fundamentally alter the
nature of the goods, facilities, services, privileges, advantages, or accommodations;
3). Failure to take steps as may be necessary to ensure that no individual with disability
is excluded, denied services, segregated or otherwise treated differently than other
individuals because of the absence of auxiliary aids and services, unless the entity can
demonstrate that taking such steps would fundamentally alter the nature of the good,
service, facility, privilege or would result in undue burden;
4). a failure to remove architectural barriers, and communication barriers that are
structural in nature, in existing facilities, where such removal is readily achievable; and
5). where an entity can demonstrate that the removal of a barrier under clause (4) is not
readily achievable, a failure to make such goods, services, facilities, privileges,
advantages, or accommodations available through alternative methods if such methods
are readily achievable.
SECTION 37. Use of Government Recreational or Sports Centers
Free of Charge Recreational or sports centers owned or operated by the Governent
shall be used, free of charge, by marginalized disabled persons during their social,
sports or recreation activities.
SECTION 38. Implementing Rules and Regulations The Department of Public
Works and Highway shall formulate the rules and regulations necessary to implement
the provisions of this Chapter.
TITLE FOUR FINAL PROVISIONS
SECTION 39. Housing Program The National Government shall take into
consideration in its national shelter programs the special housing requirement of
disabled persons.
SECTION 40. Role of National Agencies and Local Government Units Local
government units shall promote the establishment of organizations of disabled persons
in their respective territorial jurisdictions. National agencies and local government units
may enter into joint ventures with organizations or associations of disabled persons to
explore livelihood opportunities and other undertaking that shall enhance the health,
physical fitness and the economic and social well-being of disabled persons.
SECTION 41. Support From Non-government Organizations Nongovernment
organizations or private volunteer organizations dedicated to the purpose of promoting
and enhancing the welfare of disabled persons shall, as they, are hereby encouraged,
become partners of the Government in the implementation of vocational rehabilitation
measures and other related programs and projects. Accordingly, their participation in
the implementation of said measures, program and projects is to be extended all
possible support by the Government. The Government shall sponsor a volunteer service
program which shall harness the involvement of private individual in the provision of
assistance to disabled persons.
SECTION 42. Tax Incentives (a) Any donation, bequest, subsidy or financial aid
which may be made to government agencies engaged in the rehabilitation of disabled
persons and organizations of disabled persons shall be exempt form the donors tax
subject to the provisions of Section 94 of the National Internal Revenue Code (NIRC),
as amended and shall be allowed as deduction from the donors gross income for
purposes of computing the taxable income subject to the provisions of Section 29 (h) of
the Code.
(b). Donations from foreign countries shall be exempt from taxes and duties on
importation subject to the provisions of Section 105 of the Tariff and Customs Code of
the Philippines, as amended, Section 103 of the NIRC, as amended and other relevant
laws and international agreements.
(c). Local manufacturing of technical aids and appliances used by disabled persons
shall be considered as a preferred area of investment subject to the provisions of
Executive Order No. 226 otherwise known as the Omnibus Investments Code of
1987 and, as such, shall enjoy the rights, privileges and incentives as provided in said
Code such as, but not limited, to the following:
1). repatriation of investments;
2). remittance of earnings;
3). remittance of payments on foreign contracts;
4). freedom from expropriations;
5). freedom from requisition of investment;
6). income tax holiday;
7). additional deduction for labor expense;
8). tax and duty exemption on imported capital equipment;
9). tax credit on domestic capital equipment;
10). exemption from contractors tax;
11). simplification of customs procedures;
12). unrestricted use of consigned equipment;
13). employment of foreign nationals;
14). tax credits for taxes and duties on raw materials;
15). access to bonded manufacturing/trading warehouse system;
16). exemption from taxes and duties on imported spare parts; and
17). Exemption from wharfage dues and any export tax, duty, impostand free.
SECTION 43. Continuity Clause Should any department or agency tasked with the
enforcement or formulation of rules and regulations and guidelines for implementation of
any provisions of this Act is abolished, merge with another department or agency or
modified, such shall not affect the enforcement or formulation of rules, regulations and
guidelines for implementation of this Act to the effect that
(a). In case of abolition, the department or agency established to replace the abolished
department or agency shall take-over the functions under this Act of the abolished
department or agency.
(b). In case of the department or agency tasked with the enforcement of formulation of
rules, regulations and guidelines for implementation of this Act is merged with another
department or agency, the former shall continue the functions under this Act of the
merged department or agency.
(c). In case of modification, the department or agency modified shall continue the
functions under this Act of the department or agency that has undergone modification.
SECTION 44. Enforcement by the Secretary of Justice
(a). Denial of Right
1). Duty to Investigate the Secretary of Justice shall investigate alleged violations of
this Act, and shall undertake periodic reviews of compliance of covered entities under
this Act.
(b). Potential Violations If the Secretary of Justice has reasonable cause to believe
that
1). any person or group of persons is engaged in a pattern of practice of discrimination
under this Act; or
2). any person or group of persons has been discriminated against under this Act and
such discrimination raises and issue of general public importance, the Secretary of
Justice may commence a legal action in any appropriate court.
SECTION 45. Authority of Court The court may grant any equitable relief that such
court considers to be appropriate, including, to the extent required
by this Act:
(a). granting temporary, preliminary or permanent relief;
(b). providing an auxiliary aid or service, modification of policy, practice or procedure, or
alternative method; and
(c). making facilities readily accessible to and usable by individuals with disabilities.
SECTION 46. Penal Clause (a) 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 (P 50,000.00) but
not exceeding One hundred thousand pesos(P 100,000.00) or imprisonment of not less
than six (6) months but not more than two (2) 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 (P
100,000.00) but not exceeding Two hundred thousand pesos (P 200,000.00) or
imprisonment for less than two (2) years but not more than six (6) 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 (6) months or a fine of not less than Five thousand
pesos (P 5,000.00) but not more than Fifty thousand pesos (P 50,000.00), 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 therefor.
(d). If the violator is an alien or a foreigner, he shall be deported immediately after
service of sentence without further deportation proceedings.
SECTION 47. Appropriations The amount necessary to carry out the provision of
this Act shall be included in the General Appropriation Act of the year following its
enactment into law and thereafter.
SECTION 48. Separability Clause Should any provision of this Act be found
unconstitutional by a court of law, such provisions shall be severed from the remainder
of the Act, and such action shall not affect the enforceability of the remaining provisions
of this Act.
SECTION 49. Repealing Clause All laws, presidential decrees, executive orders and
rules and regulations inconsistent with the provisions of this Act are hereby repealed or
modified accordingly.
SECTION 50. Effectivity This Act shall take effect fifteen (15) days after its
publication in any two (2) newspaper of general circulation.

REPUBLIC ACT NO. 10754]


AN ACT EXPANDING THE BENEFITS AND PRIVILEGES OF PERSONS WITH
DISABILITY (PWD)
Be it enacted by the Senate and House of Representatives of the Philippines in
Congress assembled:
SECTION 1. Section 32 of Republic Act No. 7277, as amended, otherwise known as the
Magna Carta for Persons with Disability, is hereby further amended to read as follows:
SEC. 32. Persons with disability shall be entitled to:
(a) At least twenty percent (20%) discount and exemption from the value-added tax
(VAT), if applicable, on the following sale of goods and services for the exclusive use
and enjoyment or availment of the PWD:
(1) On the fees and charges relative to the utilization of all services in hotels and similar
lodging establishments; restaurants and recreation centers;
(2) On admission fees charged by theaters, cinema houses, concert halls, circuses,
carnivals and other similar places of culture, leisure and amusement;
(3) On the purchase of medicines in all drugstores;
(4) On medical and dental services including diagnostic and laboratory fees such as,
but not limited to, x-rays, computerized tomography scans and blood tests, and
professional fees of attending doctors in all government facilities, subject to the
guidelines to be issued by the Department of Health (DOH), in coordination with the
Philippine Health Insurance Corporation (PhilHealth);
(5) On medical and dental services including diagnostic and laboratory fees, and
professional fees of attending doctors in all private hospitals and medical facilities, in
accordance with the rules and regulations to be issued by the DOH, in coordination with
the PhilHealth;
(6) On fare for domestic air and sea travel;
(7) On actual fare for land transportation travel such as, but not limited to, public utility
buses or jeepneys (PUBs/PUJs), taxis, asian utility vehicles (AUVs), shuttle services
and public railways, including light Rail Transit (LRT), Metro Rail Transit (MRT) and
Philippine National Railways (PNR); and
(8) On funeral and burial services for the death of the PWD: Provided, That the
beneficiary or any person who shall shoulder the funeral and burial expenses of the
deceased PWD shall claim the discount under this rule for the deceased PWD upon
presentation of the death certificate. Such expenses shall cover the purchase of casket
or urn, embalming, hospital morgue, transport of the body to intended burial site in the
place of origin, but shall exclude obituary publication and the cost of the memorial lot.
(b) Educational assistance to PWD, for them to pursue primary, secondary, tertiary,
post tertiary, as well as vocational or technical education, in both public and private
schools, through the provision of scholarships, grants, financial aids, subsidies and
other incentives to qualified PWD, including support for books, learning materials, and
uniform allowance to the extent feasible: Provided, That PWD shall meet the minimum
admission requirements;
(c) To the extent practicable and feasible, the continuance of the same benefits and
privileges given by the Government Service Insurance System (GSIS), Social Security
System (SSS), and Pag-IBIG, as the case may be, as are enjoyed by those in actual
service;
(d) To the extent possible, the government may grant special discounts in special
programs for PWD on purchase of basic commodities, subject to the guidelines to be
issued for the purpose by the Department of Trade and Industry (DTI) and the
Department of Agriculture (DA); and
(e) Provision of express lanes for PWD in all commercial and government
establishments; in the absence thereof, priority shall be given to them.
The abovementioned privileges are available only to PWD who are Filipino citizens
upon submission of any of the following as proof of his/her entitlement thereto:
(i) An identification card issued by the city or municipal mayor or the barangay captain
of the place where the PWD resides;
(ii) The passport of the PWD 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 PWD claims a higher discount as may be
granted by the commercial establishment and/or under other existing laws or in
combination with other discount program/s.
The establishments may claim the discounts granted in subsection (a), paragraphs (1),
(2), (3), (5), (6), (7), and (8) as tax deductions based on the net cost of the goods sold
or services rendered: Provided, however, That the cost of the discount shall be allowed
as deduction from the gross income for the same taxable year that the discount is
granted: Provided, further, That the total amount of the claimed tax deduction net of
value-added tax, if applicable, shall be included in their gross sales receipts for tax
purposes and shall be subject to proper documentation and to the provisions of the
National Internal Revenue Code (NIRC), as amended.
SEC. 2. Section 33 of Republic Act No. 7277, as amended, is hereby further amended
to read as follows:
SEC. 33. Incentives. Those caring for and living with a PWD shall be granted the
following incentives:
(a) PWD, who are within the fourth civil degree of consanguinity or affinity to the
taxpayer, regardless of age, who are not gainfully employed and chiefly dependent
upon the taxpayer, shall be treated as dependents under Section 35(b) of the NIRC of
1997, as amended, and as such, individual taxpayers caring for them shall be accorded
the privileges granted by the Code insofar as having dependents under the same
section are concerned; and
x x x.
SEC. 3. Implementing Rules and Regulations, The Department of Social Welfare and
Development (DSWD), in consultation with the Department of Health (DOH), the
Department of Finance (DOF), and the National Council on Disability Affairs (NCDA),
shall promulgate the necessary rules and regulations for the effective implementation of
the provisions of this Act: Provided, That the failure of the concerned agencies to
promulgate the said rules and regulations shall not prevent the implementation of this
Act upon its effectivity.
SEC. 4. Separability Clause. If any provision of this Act is declared invalid or
unconstitutional, other provisions hereof which are not affected thereby shall remain in
full force and effect.
SEC. 5. Repealing Clause. All laws, orders, decrees, rules and regulations, and other
parts thereof inconsistent with the provisions of this Act are hereby repealed, amended
or modified accordingly.
SEC. 6. Effectivity. This Act shall take effect fifteen (15) days after its publication in
the Official Gazette or in two (2) newspapers of general circulation.
Approved,
(Sgd.) FRANKLIN M. DRILON
President of the Senate
(Sgd.) FELICIANO BELMONTE JR.
Speaker of the House
of Representatives
This Act which is a consolidation of House Bill No. 1039 and Senatee Bill No. 2890 was
passed by the House of Representatives and the Senate on December 16, 2015 and
December 15, 2015, respectively.
(Sgd.) OSCAR G. YABES
Secretary of the Senate
(Sgd.) MARILYN B. BARUA-YAP
Secretary General
House of Representatives
Approved: MAR 23 2016
IRR OF RA 10754 -AN ACT EXPANDING
THE BENEFITS AND PRIVILEGES OF
PERSONS WITH DISABILITY (PWD)
REPUBLIC ACT NUMBER 10754
An Act Expanding the Benefits and Privileges of Persons with Disability

IMPLEMENTING RULES AND REGULATIONS


RULE I
TITLE, PURPOSE AND CONSTRUCTION
Section 1. Title These Rules shall be known and cited as the Implementing Rules
and Regulations of Republic Act No. 10754, otherwise known as the Act Expanding the
Benefits and Privileges of Persons with Disability (PWD).
Section 2. Purpose These Rules and Regulations are promulgated to prescribe the
procedures and guidelines for the implementation of Republic Act No. 10754 in order to
facilitate compliance with the Act and to achieve its objectives.
Section 3. Construction These Rules and Regulations shall be construed and
applied in accordance with and in furtherance of the policies and objectives of the law.
In case of doubt, the same shall be construed liberally and in favor of persons with
disability.
RULE II
POLICIES AND OBJECTIVES
Section 4. Policies and Objectives It is the declared policy of the State to give full
support to the improvement of well-being and integration into mainstream society of
persons with disability. It is the objective of Republic Act No. 10754 to provide persons
with disability the opportunity to participate fully into the mainstream of society by
granting them at least twenty (20%) discount and exemption from the value added tax
on the sale of certain goods and services identified under Republic Act No. 9442 for the
exclusive use, enjoyment or availment of persons with disability.
RULE III
DEFINITION OF TERMS
Section 5. Definition of Terms For purposes of these Rules and Regulations, these
terms are defined as follows:
5.1 Persons with Disability are those who have long-term physical, mental,
intellectual or sensory impairments which in interaction with various barriers may hinder
their full and effective participation in society on an equal basis with others. For
purposes of these Rules and Regulations, persons with disability shall be classified by
the Department of Health (DOH) through an issuance.
5.2 Basic Necessities are goods vital to the needs of consumers for their sustenance
and existence such as, but not limited to, rice; corn; root crops; bread; fresh, dried or
canned fish and other marine products; fresh pork, beef and poultry meat; fresh eggs,
potable water in bottles and containers; fresh and processed milk; fresh vegetables and
fruits; locally manufactured instant noodles; coffee; coffee creamer; sugar; cooking oil;
salt; laundry soap and detergents; firewood; charcoal; household liquefied petroleum
gas (LPG) and kerosene; candles; drugs classified as essential by the Department of
Health and such other goods as may be classified by the Department of Trade and
Industry and Department of Agriculture.
5.3 Dental Services refers 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 and/or treatment of a dental illness or
injury.
5.4 Diagnostic and Laboratory Tests any procedure conducted for diagnostic
purposes. It shall include such procedures as x-rays, CT-scans, MRI scans, PET
scans, blood chemistry exams, histopathology and immunopathology, hematology,
urine analysis, parasitology and bacteriology tests, serology, blood banking and all other
diagnostic radiology, clinical laboratory and other diagnostic examinations that are
necessary for the diagnosis of the disability or medical condition of a person with
disability. It shall also include clinical psychological tests, assessment of speech
conditions, test for hearing acuity, visual acuity, learning impairment, and related
psychosocial conditions like drug testing.
5.5 Drug / Medicine refers to any chemical compound or biological substance, other
than food, intended for use in the treatment, prevention or diagnosis of disease in
humans or animals, including but not limited to:
5.5.1 Any article recognized in the official United States Pharmacopoeia National
Formulary (USP-NF), official Homeopathic Pharmacopoeia of the United States,
Philippine Pharmacopoeia, Philippine National Drug Formulary, British Pharmacopoeia,
European Pharmacopoeia, Japanese Pharmacopoeia, Indian Pharmacopoeia, any
national compendium or any supplement to any of them
5.5.2 Any article intended for use in the diagnosis, cure, mitigation, treatment or
prevention of disease in humans or animals
5.5.3 Any article other than food intended to affect the structure or any function of the
human body or animals
5.5.4 Any article intended for use as a component of any articles specified in items 5.5.1
to 5.5.3 not including devices or their components, parts or accessories
5.5.5 Herbal and/or traditional drugs which are articles of plant or animal origin used in
folk medicine which are:

Recognized in the Philippine National Drug Formulary


Intended for use in the treatment or cure or mitigation of disease symptoms, injury or body
effects in humans
Other than food, intended to affect the structure or any function of the human body
In finished or ready-to-use dosage form
Intended for use as a component of any of the articles specified in bullets 1 to 4.
These may also include vitamins and minerals provided that these are in accordance
with the Food and Drug Administrations prevailing cut-off on vitamins and minerals
classified as drug / medicine i.e product containing more than 150% of water-soluble
vitamins and more than 102% of fat soluble vitamins. For herbs to be classified under
this definition, levels and amounts as well as registration status is required when
indicated for therapeutic use.
5.6 Essential Drug / Medicine refers to drugs / medicines that satisfy the priority
health care needs of the population and which are selected based on the evidence of
their efficacy, safety and comparative cost effectiveness.
5.7 Essential Drug List or National Drug Formulary Refers to a list of drugs
prepared and periodically updated by the Department of Health on the basis of health
conditions obtaining in the Philippines as well as on internationally accepted criteria.
5.8 Foods for Special Medical Purposes refers to category of foods for special
dietary uses which are specially processed or formulated and presented for the dietary
management of patients and may be used only under medical supervision. They are
intended for the exclusive or partial feeding of patients with limited or impaired capacity
to take, digest, absorb or metabolize ordinary foodstuffs or certain nutrients contained
therein, or who have other special medically-determined nutrient requirements, whose
dietary management cannot be achieved only by modification of the normal diet, by
other foods for special dietary uses, or by a combination of the two.

5.9 Lodging Establishment refers to public and private establishments that charge
daily, weekly, monthly rates or fees which include but not limited to the following:

5.9.1 Apartel refers to building or edifice containing several independent and furnished
or semi-furnished apartments, regularly leased to tourists and travelers for dwelling on a
more or less long-term basis and offering basic services to its tenants, similar to hotels.

5.9.2 Dormitory refers to any permanent structure with private rooms where persons,
students in particular, may be regularly accepted as boarders and provided with lodging
and/or meals.

5.9.3 Motorist Hotel refers to any structure with several separate units, primarily
located along the highway, with individual or common parking space, at which motorists
may obtain lodging and in some instances, meals.

5.9.4 Pension House refers to a private or family-operated tourist boarding house,


tourist guest house or tourist lodging house, regularly catering to tourist, and/or traveler,
containing several independent table rooms, providing common facilities such as toilets,
bathrooms/showers, living and dining rooms and/or kitchen and where a combination of
board and lodging may be provided.

5.9.5 Tourist Inn refers to lodging establishment catering to transients, which does not
meet the minimum requirement of an economy hotel.
The term lodging establishment shall include lodging houses, which shall mean such
establishments are regularly engaged in the hotel business, but which, nevertheless,
are not registered, classified and licensed as hotels by reason of inadequate essential
facilities and services. It also includes resort, which shall refer to any place or places
with pleasant environment and atmosphere conducive to comfort, healthful relaxation
and rest, offering food, sleeping accommodation and recreational facilities to the public
for a fee or remuneration.
The term, however, excludes homestay or an alternative tourism where tourists will stay
with the hosts family in the same house and will experience the everyday life of the
family and the local community.

5.10 Medical Services refers to health services which include but not limited to
prevention of disability through immunization, nutrition, environmental protection and
preservation; genetic counseling; early detection of disability and timely intervention to
arrest disabling condition and medical treatment and rehabilitation including mobility
assistive devices.

5.11 Prime Commodities are goods not considered as basic necessities but are
essential to consumers such as, but not limited to flour; dried, processed or canned
pork, beef and poultry meat; dairy products not falling under basic necessities; onions;
garlic; vinegar; patis; soy sauce; toilet soap; fertilizer; pesticides and herbicides; poultry,
livestock and fishery feeds and veterinary products; paper; school supplies; nipa
shingles; sawali; cement; clinker; GI sheets, hollow blocks; plywood; plyboard;
construction nails; batteries; electrical supplies; lightbulbs; steel wire; all drugs not
classified as essential drugs by the Department of Health and other commodities that
may be classified by the Department of Trade and Industry and the Department of
Agriculture.

5.12 Recreation Centers refers to any establishment offering recreation services with
facilities that include but not limited to internet cafes, video games, other similar
amusement facilities, theaters, cinema houses, concert halls, circuses, carnivals and
other places of culture and leisure. This definition excludes establishments with
gambling facilities.

5.13 Restaurant refers to any establishment duly licensed by the government selling
to the public, regular and special meals or menu. This may include but not limited to
food, drinks, beverages, desserts and other consumable items served by the
establishment including value meals and other similar food counters, fast food, cooked
food and short orders including take-outs.

RULE IV
BENEFITS AND PRIVILEGES OF PERSONS WITH DISABILITY
Section 6. Twenty Percent (20%) Discount and Value Added Tax (VAT)
Exemption Persons with disability shall be entitled to the grant of 20% discount and
VAT-exemption on the purchase of certain goods and services from all establishments
for their exclusive use, enjoyment or availment; Provided, however, that the purchase of
such goods and services from sellers that are not subject to Value Added Tax (VAT)
shall be subject to the applicable percentage tax.
For this purpose, subsequent purchases by persons with disability on the same day
from the same establishments shall still be subjected to 20% discount and VAT-
exemption.
All establishments shall place signages in conspicuous areas within their premises to
inform persons with disabilities that they are entitled to the 20% discount and VAT-
exemption.
The Department of Finance thru the Bureau of Internal Revenue shall issue the
corresponding Revenue Regulations and/or Revenue Memorandum Circulars related to
the grant of the 20% discount and VAT-exemption for persons with disability.
The Department of the Interior and Local Government shall also ensure that all local
government units are informed about the law for the smooth implementation of the 20%
discount and VAT-exemption for persons with disability in their areas of jurisdiction.

Section 6.1 Lodging Establishments This shall apply to room accommodation and
other amenities offered by the establishment such as but not limited to massage parlor,
sauna bath, food, drinks and other services offered. The said discount and exemption
will only apply to persons with disability.
The Department of Tourism shall issue the corresponding guidelines, circulars or
directives related to this section for its accredited lodging establishments and
disseminate such information to all concerned.
The concerned academic institutions shall also ensure that dormitories under their
jurisdiction grant the 20% discount and VAT-exemption to students with disabilities.

Section 6.2 Restaurants This shall apply to the purchase of food, drinks, beverages,
dessert and other consumable items served by the establishments including value
meals and other similar food counters, fast food, cooked food and short orders including
take outs. To safeguard the establishments from abuse of this privilege, the orders
should be limited only to the consumption of the concerned person with disability.

Section 6.3 Recreation Centers This shall apply to admission fees of persons with
disability charged by theaters, cinema houses, concert halls, circuses, carnivals and
other places of culture and leisure. The said discount and exemption shall also apply to
charges in the utilization of services including rentals of facilities and equipment and
other accessories and gadgets to be used, enjoyed or availed by persons with disability
in these centers.
The Department of Tourism shall issue the corresponding guidelines, circulars or
directives related to Sections 6.2 and 6.3 for its accredited restaurants and recreation
centers and disseminate such information to all concerned.
The Local Government Units concerned, in coordination with the Leagues of Cities and
Municipalities, shall also ensure that restaurants and recreation centers under their
jurisdiction are compliant to the law by including the grant of 20% discount and VAT-
exemption to persons with disability as part of the terms and conditions in the issuance
of business permits to the aforementioned establishments.

Section 6.4 Purchase of Medicines and Foods for Special Medical Purposes This
shall apply to the purchase of prescribed generic and branded drugs / medicines as well
as foods for special medical purposes in all drugstores for the exclusive use or
availment of persons with disability.
The Department of Health, in coordination with the Philippine Health Insurance
Corporation and Food and Drug Administration, shall issue the corresponding
guidelines, circulars or directives related to this section and disseminate such
information to all concerned.

Section 6.5 Medical and Dental Services, Diagnostic and Laboratory Fees and
Professional Fees of Attending Doctors This shall apply to the availment of medical
and dental services including diagnostic and laboratory fees by persons with disability in
government facilities or private hospitals and medical facilities. The said discount and
exemption shall also apply to the professional fees of attending doctors in such facilities.
The Department of Health, in coordination with the Philippine Health Insurance
Corporation, shall issue the corresponding guidelines, circulars or directives related to
this section and disseminate such information to all concerned.

Section 6.6 Domestic Air and Sea Travel This shall cover the actual fare for
domestic air and sea travel. For promotional fares, the Section on No Double Discounts
should apply.

Section 6.7 Land Transportation Travel This shall apply to actual fare for land
transportation travel such as, but not limited to, public utility buses or jeepneys, taxis,
Asian Utility Vehicles (AUVs), shuttle services, public railways including Light Rail
Transit, Metro Rail Transit and Philippine National Railways and Transportation Network
Vehicle Services (TNVS) such as Grab, Uber and the like.
The Department of Transportation including those agencies attached and under its
administrative supervision and control shall issue the corresponding guidelines,
circulars or directives related to domestic air, sea and land transportation travel and
disseminate such information to all concerned.
The Local Government Units concerned, in coordination with the Leagues of Cities and
Municipalities, shall also ensure the passage of local ordinance to enjoin transport
groups to grant this benefit/privilege.
Further, land transport groups shall place signages within public utility vehicles, shuttle
services and public railways to inform persons with disability that they are entitled to the
benefit/privilege.

Section 6.8 Funeral and Burial Services for the Death of a Person with Disability
The beneficiary or any person who shall shoulder the funeral and burial expenses of the
deceased person with disability, shall claim the discount under this rule for the
deceased person with disability upon presentation of the death certificate and person
with disability identification card (ID) or in its absence, the original or certified true copy
of the proof of registration from the issuing local government unit. Such expenses shall
cover the purchase of casket, urn, embalming, hospital morgue, transport of the body to
intended burial site in the place of origin, but shall exclude obituary publication and the
cost of the memorial lot.
The Local Government Units concerned, in coordination with the Leagues of Cities and
Municipalities, shall ensure that mortuaries under their jurisdiction are compliant to the
law by including the grant of 20% discount and VAT-exemption to persons with disability
as part of the terms and conditions in the issuance of business permits to the
aforementioned establishments.

Section 7. Educational Assistance for Persons with Disabilities Educational


assistance shall be granted to persons with disability to pursue primary, secondary,
tertiary, post tertiary as well as vocational or technical education in both public and
private schools and authorized technical vocational institutions through the provision of
scholarships, grants, financial aid, subsidies and other incentives to qualified persons
with disability, including support for books, learning materials and uniform allowance to
the extent feasible: Provided, that persons with disability shall meet minimum admission
requirements set by the Department of Education, Commission on Higher Education
and Technical Education and Skills Development Authority and the Unified Student
Financial Assistance System for Tertiary Education (UniFAST) Board for persons with
disability who wish to pursue tertiary education by means of scholarships, grants-in-aid
and student loans.
The DepEd, CHED and TESDA shall also ensure that all public and private schools,
colleges and universities are informed about the provision on educational assistance for
persons with disabilities.
For the purpose of this section and in view of Republic Act No. 10533 or the Enhanced
Basic Education Act of 2013, primary education shall include kindergarten whether in
private or public schools.

qSection 8. Other Benefits and Privileges The benefits and privileges to be


extended by the Government Service Insurance System, Social Security System and
Pag ibig to persons with disability shall be based on their respective charters.

Section 9. Special Discounts in Special Programs To the extent possible, the


government may grant special discounts in special programs for persons with disability
on the purchase of basic necessities and prime commodities subject to the guidelines to
be issued for the purpose by the Department of Trade and Industry and the Department
of Agriculture.

Section 10. Express Lanes for Persons with Disabilities Express lanes for persons
with disability shall be provided in all commercial and government establishments. In the
absence thereof, priority shall be given to them in all the transactions of the
establishments.
The Civil Service Commission and the Department of the Interior and Local Government
shall issue the necessary circulars enjoining all national and local government units to
provide express lanes for persons with disability.

Section 11. Proof of Entitlement The benefits and privileges indicated in the Act are
available to persons with disability who are Filipino citizens, upon submission of any of
the following as proof of his/her entitlement thereto:
11.1 An identification card issued by the Persons with Disability Affairs Office (PDAO) or
the City / Municipal Social Welfare and Development Office (C/MSWDO) of the place
where the person with disability resides.
11.2 The passport of the concerned person with apparent disability.
11.3 An identification card issued by the National Council on Disability Affairs. This is on
a case-to-case basis for emergency purposes only, provided that the PWD ID number
coding shall be retained in accordance with the official residence of the person with
disability.
The same benefits and privileges shall be made available to Filipinos who hold foreign
passports but are registered as dual citizens and Filipinos who have re-acquired their
Filipino citizenship thru Republic Act No. 9225 or the Citizenship Retention and Re-
acquisition Act of 2003.

Section 12. No Double Discounts In the purchase of goods and services which are
on promotional discount, persons with disability can avail of the establishments offered
discount or the 20% discount provided herein, whichever is higher and more
favorable. In cases where the person with disability is also a senior citizen entitled to a
20% discount under his/her valid senior citizen identification card (ID), the person with
disability shall use either his/her PWD ID Card or Senior Citizen ID card to avail of the
20% discount.

Section 13. Tax Deduction The establishment may claim the discounts provided
herein as tax deductions based on the net cost of the goods sold or services rendered:
Provided, however, that the cost of the discount shall be allowed as deduction from the
gross income for the same taxable year that the discount is granted: Provided, further,
that the total amount of the claimed tax deduction net of Value Added Tax, if applicable,
shall be included in their gross sales receipts for tax purposes and shall be subject to
proper documentation and to the provisions of the National Internal Revenue Code
(NIRC), as amended.
The records of sales of the establishments claiming tax deductions must contain the
name of the person with disability, his/her PWD identification card number and if
applicable, his/her Tax Identification Number (TIN). Failure on the part of such
establishments to include such details in their records of sales would result in the
disallowance of the 20% sales discount claimed as deduction and the input tax
attributable to VAT exempt sale claimed as cost or expense.

RULE V
TAX INCENTIVES
Section 14. Tax Incentives for those Caring for and Living with Persons with
Disabilities Those caring for and living with a person with disability, up to the fourth
degree of affinity or consanguinity, shall be granted tax incentives in accordance with
the provisions of the National Internal Revenue Code, as amended. For purposes of
granting the incentives, persons with disability shall be treated as dependents under
Section 35(b) of the National Internal Revenue Code of 1997, as amended, and as
such, individual taxpayers providing care for them shall be accorded the privileges
granted by the Code insofar as having dependents under the same section is
concerned.
The treatment of a person with disability as a dependent however should not be
construed to mean an increase in the maximum number of dependents, which is
currently limited to four (4) dependents, for which additional personal exemption may be
claimed by a taxpayer under Section 35(b) of the National Internal Revenue Code of
1997, as amended.
For this purpose, the Bureau of Internal Revenue shall issue the corresponding
Revenue Regulations pertinent to the implementation of the tax incentives and
privileges of this Act.
The National Council on Disability Affairs shall revise and disseminate the template of
the identification cards of persons with disability to include the name of the guardian,
name of the tax claimant, tax identification number of the tax claimant and their contact
numbers to facilitate the implementation of this section. It shall also retain the PWD ID
number coding by local government unit to facilitate the ease of monitoring of data on
the sector in barangays, municipalities, cities, provinces and regions.

RULE VI
MONITORING AND REPORTING
Section 15. Monitoring. The National Council on Disability Affairs (NCDA) shall
monitor the implementation of these Implementing Rules and Regulations to ensure that
persons with disability enjoy the additional benefits and privileges provided by the law. A
monitoring scheme shall be developed by the NCDA to secure relevant and up-to-date
information on the progress of its enforcement and this shall cover the consolidation of
reports from the Persons with Disability Affairs Office and other government agencies
on matters pertaining to their duty and responsibility to establish the necessary
information on persons with disability including their availment of tax incentives.
The filing of complaints against the violators of this Act and its Implementing Rules and
Regulations shall be with the Persons with Disability Affairs Office under the Local
Government Units and/or with the National Council on Disability Affairs for referral and
resolution of the proper government agencies.
The enforcement and penalties for the violation of this Act shall be in accordance with
Republic Act No. 7277 as amended by Republic Act No. 9442 including its
Implementing Rules and Regulations.

RULE VII
EFFECTIVITY
Section 16. Effectivity. These Rules and Regulations shall take effect fifteen (15)
days after its complete publication in at least two (2) national newspapers of general
circulation and submission to the Office of the National Administrative Register, Law
Center, University of the Philippines.
Signed on 01 December 2016 at the Department of Social Welfare and Development,
Batasan Pambansa Complex, Constitution Hills, Quezon City.

IRR OF RA 10754 -AN ACT EXPANDING


THE BENEFITS AND PRIVILEGES OF
PERSONS WITH DISABILITY (PWD)
REPUBLIC ACT NUMBER 10754
An Act Expanding the Benefits and Privileges of Persons with Disability

IMPLEMENTING RULES AND REGULATIONS


RULE I
TITLE, PURPOSE AND CONSTRUCTION
Section 1. Title These Rules shall be known and cited as the Implementing Rules
and Regulations of Republic Act No. 10754, otherwise known as the Act Expanding the
Benefits and Privileges of Persons with Disability (PWD).
Section 2. Purpose These Rules and Regulations are promulgated to prescribe the
procedures and guidelines for the implementation of Republic Act No. 10754 in order to
facilitate compliance with the Act and to achieve its objectives.
Section 3. Construction These Rules and Regulations shall be construed and
applied in accordance with and in furtherance of the policies and objectives of the law.
In case of doubt, the same shall be construed liberally and in favor of persons with
disability.
RULE II
POLICIES AND OBJECTIVES
Section 4. Policies and Objectives It is the declared policy of the State to give full
support to the improvement of well-being and integration into mainstream society of
persons with disability. It is the objective of Republic Act No. 10754 to provide persons
with disability the opportunity to participate fully into the mainstream of society by
granting them at least twenty (20%) discount and exemption from the value added tax
on the sale of certain goods and services identified under Republic Act No. 9442 for the
exclusive use, enjoyment or availment of persons with disability.
RULE III
DEFINITION OF TERMS
Section 5. Definition of Terms For purposes of these Rules and Regulations, these
terms are defined as follows:
5.1 Persons with Disability are those who have long-term physical, mental,
intellectual or sensory impairments which in interaction with various barriers may hinder
their full and effective participation in society on an equal basis with others. For
purposes of these Rules and Regulations, persons with disability shall be classified by
the Department of Health (DOH) through an issuance.
5.2 Basic Necessities are goods vital to the needs of consumers for their sustenance
and existence such as, but not limited to, rice; corn; root crops; bread; fresh, dried or
canned fish and other marine products; fresh pork, beef and poultry meat; fresh eggs,
potable water in bottles and containers; fresh and processed milk; fresh vegetables and
fruits; locally manufactured instant noodles; coffee; coffee creamer; sugar; cooking oil;
salt; laundry soap and detergents; firewood; charcoal; household liquefied petroleum
gas (LPG) and kerosene; candles; drugs classified as essential by the Department of
Health and such other goods as may be classified by the Department of Trade and
Industry and Department of Agriculture.
5.3 Dental Services refers 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 and/or treatment of a dental illness or
injury.
5.4 Diagnostic and Laboratory Tests any procedure conducted for diagnostic
purposes. It shall include such procedures as x-rays, CT-scans, MRI scans, PET
scans, blood chemistry exams, histopathology and immunopathology, hematology,
urine analysis, parasitology and bacteriology tests, serology, blood banking and all other
diagnostic radiology, clinical laboratory and other diagnostic examinations that are
necessary for the diagnosis of the disability or medical condition of a person with
disability. It shall also include clinical psychological tests, assessment of speech
conditions, test for hearing acuity, visual acuity, learning impairment, and related
psychosocial conditions like drug testing.
5.5 Drug / Medicine refers to any chemical compound or biological substance, other
than food, intended for use in the treatment, prevention or diagnosis of disease in
humans or animals, including but not limited to:
5.5.1 Any article recognized in the official United States Pharmacopoeia National
Formulary (USP-NF), official Homeopathic Pharmacopoeia of the United States,
Philippine Pharmacopoeia, Philippine National Drug Formulary, British Pharmacopoeia,
European Pharmacopoeia, Japanese Pharmacopoeia, Indian Pharmacopoeia, any
national compendium or any supplement to any of them
5.5.2 Any article intended for use in the diagnosis, cure, mitigation, treatment or
prevention of disease in humans or animals
5.5.3 Any article other than food intended to affect the structure or any function of the
human body or animals
5.5.4 Any article intended for use as a component of any articles specified in items 5.5.1
to 5.5.3 not including devices or their components, parts or accessories
5.5.5 Herbal and/or traditional drugs which are articles of plant or animal origin used in
folk medicine which are:

Recognized in the Philippine National Drug Formulary


Intended for use in the treatment or cure or mitigation of disease symptoms, injury or body
effects in humans
Other than food, intended to affect the structure or any function of the human body
In finished or ready-to-use dosage form
Intended for use as a component of any of the articles specified in bullets 1 to 4.
These may also include vitamins and minerals provided that these are in accordance
with the Food and Drug Administrations prevailing cut-off on vitamins and minerals
classified as drug / medicine i.e product containing more than 150% of water-soluble
vitamins and more than 102% of fat soluble vitamins. For herbs to be classified under
this definition, levels and amounts as well as registration status is required when
indicated for therapeutic use.
5.6 Essential Drug / Medicine refers to drugs / medicines that satisfy the priority
health care needs of the population and which are selected based on the evidence of
their efficacy, safety and comparative cost effectiveness.
5.7 Essential Drug List or National Drug Formulary Refers to a list of drugs
prepared and periodically updated by the Department of Health on the basis of health
conditions obtaining in the Philippines as well as on internationally accepted criteria.
5.8 Foods for Special Medical Purposes refers to category of foods for special
dietary uses which are specially processed or formulated and presented for the dietary
management of patients and may be used only under medical supervision. They are
intended for the exclusive or partial feeding of patients with limited or impaired capacity
to take, digest, absorb or metabolize ordinary foodstuffs or certain nutrients contained
therein, or who have other special medically-determined nutrient requirements, whose
dietary management cannot be achieved only by modification of the normal diet, by
other foods for special dietary uses, or by a combination of the two.
5.9 Lodging Establishment refers to public and private establishments that charge
daily, weekly, monthly rates or fees which include but not limited to the following:
5.9.1 Apartel refers to building or edifice containing several independent and furnished
or semi-furnished apartments, regularly leased to tourists and travelers for dwelling on a
more or less long-term basis and offering basic services to its tenants, similar to hotels.
5.9.2 Dormitory refers to any permanent structure with private rooms where persons,
students in particular, may be regularly accepted as boarders and provided with lodging
and/or meals.
5.9.3 Motorist Hotel refers to any structure with several separate units, primarily
located along the highway, with individual or common parking space, at which motorists
may obtain lodging and in some instances, meals.
5.9.4 Pension House refers to a private or family-operated tourist boarding house,
tourist guest house or tourist lodging house, regularly catering to tourist, and/or traveler,
containing several independent table rooms, providing common facilities such as toilets,
bathrooms/showers, living and dining rooms and/or kitchen and where a combination of
board and lodging may be provided.
5.9.5 Tourist Inn refers to lodging establishment catering to transients, which does not
meet the minimum requirement of an economy hotel.
The term lodging establishment shall include lodging houses, which shall mean such
establishments are regularly engaged in the hotel business, but which, nevertheless,
are not registered, classified and licensed as hotels by reason of inadequate essential
facilities and services. It also includes resort, which shall refer to any place or places
with pleasant environment and atmosphere conducive to comfort, healthful relaxation
and rest, offering food, sleeping accommodation and recreational facilities to the public
for a fee or remuneration.
The term, however, excludes homestay or an alternative tourism where tourists will stay
with the hosts family in the same house and will experience the everyday life of the
family and the local community.
5.10 Medical Services refers to health services which include but not limited to
prevention of disability through immunization, nutrition, environmental protection and
preservation; genetic counseling; early detection of disability and timely intervention to
arrest disabling condition and medical treatment and rehabilitation including mobility
assistive devices.
5.11 Prime Commodities are goods not considered as basic necessities but are
essential to consumers such as, but not limited to flour; dried, processed or canned
pork, beef and poultry meat; dairy products not falling under basic necessities; onions;
garlic; vinegar; patis; soy sauce; toilet soap; fertilizer; pesticides and herbicides; poultry,
livestock and fishery feeds and veterinary products; paper; school supplies; nipa
shingles; sawali; cement; clinker; GI sheets, hollow blocks; plywood; plyboard;
construction nails; batteries; electrical supplies; lightbulbs; steel wire; all drugs not
classified as essential drugs by the Department of Health and other commodities that
may be classified by the Department of Trade and Industry and the Department of
Agriculture.
5.12 Recreation Centers refers to any establishment offering recreation services with
facilities that include but not limited to internet cafes, video games, other similar
amusement facilities, theaters, cinema houses, concert halls, circuses, carnivals and
other places of culture and leisure. This definition excludes establishments with
gambling facilities.
5.13 Restaurant refers to any establishment duly licensed by the government selling
to the public, regular and special meals or menu. This may include but not limited to
food, drinks, beverages, desserts and other consumable items served by the
establishment including value meals and other similar food counters, fast food, cooked
food and short orders including take-outs.
RULE IV
BENEFITS AND PRIVILEGES OF PERSONS WITH DISABILITY
Section 6. Twenty Percent (20%) Discount and Value Added Tax (VAT)
Exemption Persons with disability shall be entitled to the grant of 20% discount and
VAT-exemption on the purchase of certain goods and services from all establishments
for their exclusive use, enjoyment or availment; Provided, however, that the purchase of
such goods and services from sellers that are not subject to Value Added Tax (VAT)
shall be subject to the applicable percentage tax.
For this purpose, subsequent purchases by persons with disability on the same day
from the same establishments shall still be subjected to 20% discount and VAT-
exemption.
All establishments shall place signages in conspicuous areas within their premises to
inform persons with disabilities that they are entitled to the 20% discount and VAT-
exemption.
The Department of Finance thru the Bureau of Internal Revenue shall issue the
corresponding Revenue Regulations and/or Revenue Memorandum Circulars related to
the grant of the 20% discount and VAT-exemption for persons with disability.
The Department of the Interior and Local Government shall also ensure that all local
government units are informed about the law for the smooth implementation of the 20%
discount and VAT-exemption for persons with disability in their areas of jurisdiction.
Section 6.1 Lodging Establishments This shall apply to room accommodation and
other amenities offered by the establishment such as but not limited to massage parlor,
sauna bath, food, drinks and other services offered. The said discount and exemption
will only apply to persons with disability.
The Department of Tourism shall issue the corresponding guidelines, circulars or
directives related to this section for its accredited lodging establishments and
disseminate such information to all concerned.
The concerned academic institutions shall also ensure that dormitories under their
jurisdiction grant the 20% discount and VAT-exemption to students with disabilities.
Section 6.2 Restaurants This shall apply to the purchase of food, drinks, beverages,
dessert and other consumable items served by the establishments including value
meals and other similar food counters, fast food, cooked food and short orders including
take outs. To safeguard the establishments from abuse of this privilege, the orders
should be limited only to the consumption of the concerned person with disability.
Section 6.3 Recreation Centers This shall apply to admission fees of persons with
disability charged by theaters, cinema houses, concert halls, circuses, carnivals and
other places of culture and leisure. The said discount and exemption shall also apply to
charges in the utilization of services including rentals of facilities and equipment and
other accessories and gadgets to be used, enjoyed or availed by persons with disability
in these centers.
The Department of Tourism shall issue the corresponding guidelines, circulars or
directives related to Sections 6.2 and 6.3 for its accredited restaurants and recreation
centers and disseminate such information to all concerned.
The Local Government Units concerned, in coordination with the Leagues of Cities and
Municipalities, shall also ensure that restaurants and recreation centers under their
jurisdiction are compliant to the law by including the grant of 20% discount and VAT-
exemption to persons with disability as part of the terms and conditions in the issuance
of business permits to the aforementioned establishments.
Section 6.4 Purchase of Medicines and Foods for Special Medical Purposes This
shall apply to the purchase of prescribed generic and branded drugs / medicines as well
as foods for special medical purposes in all drugstores for the exclusive use or
availment of persons with disability.
The Department of Health, in coordination with the Philippine Health Insurance
Corporation and Food and Drug Administration, shall issue the corresponding
guidelines, circulars or directives related to this section and disseminate such
information to all concerned.
Section 6.5 Medical and Dental Services, Diagnostic and Laboratory Fees and
Professional Fees of Attending Doctors This shall apply to the availment of medical
and dental services including diagnostic and laboratory fees by persons with disability in
government facilities or private hospitals and medical facilities. The said discount and
exemption shall also apply to the professional fees of attending doctors in such facilities.
The Department of Health, in coordination with the Philippine Health Insurance
Corporation, shall issue the corresponding guidelines, circulars or directives related to
this section and disseminate such information to all concerned.
Section 6.6 Domestic Air and Sea Travel This shall cover the actual fare for
domestic air and sea travel. For promotional fares, the Section on No Double Discounts
should apply.
Section 6.7 Land Transportation Travel This shall apply to actual fare for land
transportation travel such as, but not limited to, public utility buses or jeepneys, taxis,
Asian Utility Vehicles (AUVs), shuttle services, public railways including Light Rail
Transit, Metro Rail Transit and Philippine National Railways and Transportation Network
Vehicle Services (TNVS) such as Grab, Uber and the like.
The Department of Transportation including those agencies attached and under its
administrative supervision and control shall issue the corresponding guidelines,
circulars or directives related to domestic air, sea and land transportation travel and
disseminate such information to all concerned.
The Local Government Units concerned, in coordination with the Leagues of Cities and
Municipalities, shall also ensure the passage of local ordinance to enjoin transport
groups to grant this benefit/privilege.
Further, land transport groups shall place signages within public utility vehicles, shuttle
services and public railways to inform persons with disability that they are entitled to the
benefit/privilege.
Section 6.8 Funeral and Burial Services for the Death of a Person with Disability
The beneficiary or any person who shall shoulder the funeral and burial expenses of the
deceased person with disability, shall claim the discount under this rule for the
deceased person with disability upon presentation of the death certificate and person
with disability identification card (ID) or in its absence, the original or certified true copy
of the proof of registration from the issuing local government unit. Such expenses shall
cover the purchase of casket, urn, embalming, hospital morgue, transport of the body to
intended burial site in the place of origin, but shall exclude obituary publication and the
cost of the memorial lot.
The Local Government Units concerned, in coordination with the Leagues of Cities and
Municipalities, shall ensure that mortuaries under their jurisdiction are compliant to the
law by including the grant of 20% discount and VAT-exemption to persons with disability
as part of the terms and conditions in the issuance of business permits to the
aforementioned establishments.
Section 7. Educational Assistance for Persons with Disabilities Educational
assistance shall be granted to persons with disability to pursue primary, secondary,
tertiary, post tertiary as well as vocational or technical education in both public and
private schools and authorized technical vocational institutions through the provision of
scholarships, grants, financial aid, subsidies and other incentives to qualified persons
with disability, including support for books, learning materials and uniform allowance to
the extent feasible: Provided, that persons with disability shall meet minimum admission
requirements set by the Department of Education, Commission on Higher Education
and Technical Education and Skills Development Authority and the Unified Student
Financial Assistance System for Tertiary Education (UniFAST) Board for persons with
disability who wish to pursue tertiary education by means of scholarships, grants-in-aid
and student loans.
The DepEd, CHED and TESDA shall also ensure that all public and private schools,
colleges and universities are informed about the provision on educational assistance for
persons with disabilities.
For the purpose of this section and in view of Republic Act No. 10533 or the Enhanced
Basic Education Act of 2013, primary education shall include kindergarten whether in
private or public schools.
Section 8. Other Benefits and Privileges The benefits and privileges to be extended
by the Government Service Insurance System, Social Security System and Pag ibig to
persons with disability shall be based on their respective charters.
Section 9. Special Discounts in Special Programs To the extent possible, the
government may grant special discounts in special programs for persons with disability
on the purchase of basic necessities and prime commodities subject to the guidelines to
be issued for the purpose by the Department of Trade and Industry and the Department
of Agriculture.
Section 10. Express Lanes for Persons with Disabilities Express lanes for persons
with disability shall be provided in all commercial and government establishments. In the
absence thereof, priority shall be given to them in all the transactions of the
establishments.
The Civil Service Commission and the Department of the Interior and Local Government
shall issue the necessary circulars enjoining all national and local government units to
provide express lanes for persons with disability.
Section 11. Proof of Entitlement The benefits and privileges indicated in the Act are
available to persons with disability who are Filipino citizens, upon submission of any of
the following as proof of his/her entitlement thereto:
11.1 An identification card issued by the Persons with Disability Affairs Office (PDAO) or
the City / Municipal Social Welfare and Development Office (C/MSWDO) of the place
where the person with disability resides.
11.2 The passport of the concerned person with apparent disability.
11.3 An identification card issued by the National Council on Disability Affairs. This is on
a case-to-case basis for emergency purposes only, provided that the PWD ID number
coding shall be retained in accordance with the official residence of the person with
disability.
The same benefits and privileges shall be made available to Filipinos who hold foreign
passports but are registered as dual citizens and Filipinos who have re-acquired their
Filipino citizenship thru Republic Act No. 9225 or the Citizenship Retention and Re-
acquisition Act of 2003.
Section 12. No Double Discounts In the purchase of goods and services which are
on promotional discount, persons with disability can avail of the establishments offered
discount or the 20% discount provided herein, whichever is higher and more
favorable. In cases where the person with disability is also a senior citizen entitled to a
20% discount under his/her valid senior citizen identification card (ID), the person with
disability shall use either his/her PWD ID Card or Senior Citizen ID card to avail of the
20% discount.
Section 13. Tax Deduction The establishment may claim the discounts provided
herein as tax deductions based on the net cost of the goods sold or services rendered:
Provided, however, that the cost of the discount shall be allowed as deduction from the
gross income for the same taxable year that the discount is granted: Provided, further,
that the total amount of the claimed tax deduction net of Value Added Tax, if applicable,
shall be included in their gross sales receipts for tax purposes and shall be subject to
proper documentation and to the provisions of the National Internal Revenue Code
(NIRC), as amended.
The records of sales of the establishments claiming tax deductions must contain the
name of the person with disability, his/her PWD identification card number and if
applicable, his/her Tax Identification Number (TIN). Failure on the part of such
establishments to include such details in their records of sales would result in the
disallowance of the 20% sales discount claimed as deduction and the input tax
attributable to VAT exempt sale claimed as cost or expense.
RULE V
TAX INCENTIVES
Section 14. Tax Incentives for those Caring for and Living with Persons with
Disabilities Those caring for and living with a person with disability, up to the fourth
degree of affinity or consanguinity, shall be granted tax incentives in accordance with
the provisions of the National Internal Revenue Code, as amended. For purposes of
granting the incentives, persons with disability shall be treated as dependents under
Section 35(b) of the National Internal Revenue Code of 1997, as amended, and as
such, individual taxpayers providing care for them shall be accorded the privileges
granted by the Code insofar as having dependents under the same section is
concerned.
The treatment of a person with disability as a dependent however should not be
construed to mean an increase in the maximum number of dependents, which is
currently limited to four (4) dependents, for which additional personal exemption may be
claimed by a taxpayer under Section 35(b) of the National Internal Revenue Code of
1997, as amended.
For this purpose, the Bureau of Internal Revenue shall issue the corresponding
Revenue Regulations pertinent to the implementation of the tax incentives and
privileges of this Act.
The National Council on Disability Affairs shall revise and disseminate the template of
the identification cards of persons with disability to include the name of the guardian,
name of the tax claimant, tax identification number of the tax claimant and their contact
numbers to facilitate the implementation of this section. It shall also retain the PWD ID
number coding by local government unit to facilitate the ease of monitoring of data on
the sector in barangays, municipalities, cities, provinces and regions.
RULE VI
MONITORING AND REPORTING
Section 15. Monitoring. The National Council on Disability Affairs (NCDA) shall
monitor the implementation of these Implementing Rules and Regulations to ensure that
persons with disability enjoy the additional benefits and privileges provided by the law. A
monitoring scheme shall be developed by the NCDA to secure relevant and up-to-date
information on the progress of its enforcement and this shall cover the consolidation of
reports from the Persons with Disability Affairs Office and other government agencies
on matters pertaining to their duty and responsibility to establish the necessary
information on persons with disability including their availment of tax incentives.
The filing of complaints against the violators of this Act and its Implementing Rules and
Regulations shall be with the Persons with Disability Affairs Office under the Local
Government Units and/or with the National Council on Disability Affairs for referral and
resolution of the proper government agencies.
The enforcement and penalties for the violation of this Act shall be in accordance with
Republic Act No. 7277 as amended by Republic Act No. 9442 including its
Implementing Rules and Regulations.
RULE VII
EFFECTIVITY
Section 16. Effectivity. These Rules and Regulations shall take effect fifteen (15)
days after its complete publication in at least two (2) national newspapers of general
circulation and submission to the Office of the National Administrative Register, Law
Center, University of the Philippines.
Signed on 01 December 2016 at the Department of Social Welfare and Development,
Batasan Pambansa Complex, Constitution Hills, Quezon City.
REPUBLIC ACT NO. 10911, July 21, 2016

AN ACT PROHIBITING DISCRIMINATION AGAINST ANY INDIVIDUAL IN EMPLOYMENT ON


ACCOUNT OF AGE AND PROVIDING PENALTIES THEREFOR

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled: cha nRoblesvi rt ual Lawlib rary

Section 1. Short Title. This Act shall be known as the "Anti-Age Discrimination in Employment Act".

Sec. 2. Declaration of Policies. The State shall promote equal opportunities in employment for everyone.
To this end, it shall be the policy of the State to: ChanRoblesVi rtua lawlib rary

(a) Promote employment of individuals on the basis of their abilities, knowledge, skills and qualifications
rather than their age.

(b) Prohibit arbitrary age limitations in employment.

(c) Promote the right of all employees and workers, regardless of age, to be treated equally in terms of
compensation, benefits, promotion, training and other employment opportunities.

Sec. 3. Definition of Terms. As used in this Act: ChanRoblesVirtualawl ibra ry

(a) Employee refers to a person who performs professional, managerial or administrative work and is paid
salaries by the employer as compensation for services rendered; c ralawlaw lib rary

(b) Employer refers to any person, natural or juridical, employing the services of an employee or worker and
shall include the government and all its branches, subdivisions and instrumentalities, all government-owned
and -controlled corporations, and government financial institutions, as well as nonprofit private institutions
or organizations; cra lawlawlib rary

(c) Job applicant refers to a person who applies for employment; cralawlawl ibra ry

(d) Labor contractor refers to any person or an agent of that person who regularly undertakes, with or
without compensation, the procurement of employees or workers for an employer, or the procurement for
employees' or workers' opportunities to work for an employer; c ralawlaw lib rary

(e) Labor organization refers to any union or association of employees or workers which exists in whole or in
part for the purpose of collective bargaining or for dealing with employers concerning terms and conditions
of employment; cra lawlawlib rary

(f) Publisher refers to any person or juridical entity engaged in the printing of information on paper and its
distribution, buying or securing of airtime or space on television, radio or the internet, and other similar
media; and

(g) Worker refers to a person who performs manual labor involving skilled or unskilled work, and is paid
wages by the employer as compensation for services rendered.

Sec. 4. Coverage. The provisions of this Act shall apply to all employers, labor contractors or
subcontractors, if any, and labor organizations.

Sec. 5. Prohibition of Discrimination in Employment on Account of Age. (a) It shall be unlawful for an
employer to: ChanRob les Vi rtualaw lib rary

(1) Print or publish, or cause to be printed or published, in any form of media, including the internet, any
notice of advertisement relating to employment suggesting preferences, limitations, specifications, and
discrimination based on age; cralawlaw lib rary
(2) Require the declaration of age or birth date during the application process; c ralawlawli bra ry

(3) Decline any employment application because of the individual's age; cra lawlawlib ra ry

(4) Discriminate against an individual in terms of compensation, terms and conditions or privileges of
employment on account of such individual's age; cra lawlawlib ra ry

(5) Deny any employee's or worker's promotion or opportunity for training because of age; cralawlawl ibra ry

(6) Forcibly lay off an employee or worker because of old age; or

(7) Impose early retirement on the basis of such employee's or worker's age.

(b) It shall be unlawful for a labor contractor or subcontractor, if any, to refuse to refer for employment or
otherwise discriminate against any individual because of such person's age.

(c) It shall be unlawful for a labor organization to: ChanRobles Vi rtua lawlib rary

(1) Deny membership to any individual because of such individual's age; c ralawlawl ibra ry

(2) Exclude from its membership any individual because of such individual's age; or

(3) Cause or attempt to cause an employer to discriminate against an individual in violation of this Act.

(d) It shall be unlawful for a publisher to print or publish any notice of advertisement relating to
employment suggesting preferences, limitations, specifications, and discrimination based on age.

Sec. 6. Exceptions. It shall not be unlawful for an employer to set age limitations in employment if: ChanRoble sVirtualawl ibra ry

(a) Age is a bona fide occupational qualification reasonably necessary in the normal operation of a particular
business or where the differentiation is based on reasonable factors other than age; crala wlawlibra ry

(b) The intent is to observe the terms of a bona fide seniority system that is not intended to evade the
purpose of this Act;cralawlawlib ra ry

(c) The intent is to observe the terms of a bona fide employee retirement or a voluntary early retirement
plan consistent with the purpose of this Act: Provided, That such retirement or voluntary retirement plan is
in accordance with the Labor Code, as amended, and other related laws; or

(d) The action is duly certified by the Secretary of Labor and Employment in accordance with the purpose of
this Act.

Sec. 7. Penalty. Any violation of this Act shall be punished with a fine of not less than fifty thousand pesos
(P50,000.00) but not more than five hundred thousand pesos (P500,000.00), or imprisonment of not less
than three (3) months but not more than two (2) years, or both, at the discretion of the court. If the offense
is committed by a corporation, trust, firm, partnership or association or other entity, the penalty shall be
imposed upon the guilty officer or officers of such corporation, trust, firm, partnership or association or
entity.

Sec. 8. Education and Research Programs. The Department of Labor and Employment (DOLE) shall: ChanRobles Vi rtualawl ib rary

(a) Conduct studies and researches on minimizing impediments to the employment of older persons, and
furnish such information to employers, labor groups, and the general public; and

(b) Promote programs, in coordination with public and private agencies, that will further enhance the
knowledge and skills of every individual regardless of age.
Sec. 9. Implementing Rules and Regulations. The DOLE shall have the authority to investigate and require
the keeping of records necessary for the administration of this Act. Within ninety (90) days from the
effectivity of this Act, the Secretary of Labor and Employment shall formulate the necessary rules and
regulations to implement the provisions of this Act.

Sec. 10. Separability Clause. Should any provision of this Act be declared unconstitutional, the remainder
thereof not otherwise affected shall remain in full force and effect.

Sec. 11. Repealing Clause. All existing laws, presidential decrees, executive orders, proclamations or
administrative regulations that are inconsistent with the provisions of this Act are hereby repealed, amended
or modified accordingly.

Sec. 12. Effectivity. This Act shall take effect fifteen (15) days after its publication in the Official Gazetteor
in a newspaper of general circulation.
Republic Act No. 8504 February 13, 1998

AN ACT PROMULGATING POLICIES AND PRESCRIBING MEASURES FOR THE PREVENTION


AND CONTROL OF HIV/AIDS IN THE PHILIPPINES, INSTITUTING A NATIONWIDE HIV/AIDS
INFORMATION AND EDUCATIONAL PROGRAM, ESTABLISHING A COMPREHENSIVE
HIV/AIDS MONITORING SYSTEM, STRENGTHENING THE PHILIPPINE NATIONAL AIDS
COUNCIL, AND FOR OTHER PURPOSES

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


assembled::

Section 1. Title. This Act shall be known as the "Philippine AIDS Prevention and Control Act
of 1998."

Section 2. Declaration of policies. Acquired Immune Deficiency Syndrome (AIDS) is a disease


that recognizes no territorial, social, political and economic boundaries for which there is no known
cure. The gravity of the AIDS threat demands strong State action today, thus:

(a) The State shall promote public awareness about the causes, modes of transmission,
consequences, means of prevention and control of HIV/AIDS through a comprehensive
nationwide educational and information campaign organized and conducted by the State.
Such campaigns shall promote value formation and employ scientifically proven approaches,
focus on the family as a basic social unit, and be carried out in all schools and training
centers, workplaces, and communities. This program shall involve affected individuals and
groups, including people living with HIV/AIDS.

(b) The State shall extend to every person suspected or known to be infected with HIV/AIDS
full protection of his/her human rights and civil liberties. Towards this end:

(1) compulsory HIV testing shall be considered unlawful unless otherwise provided in
this Act;

(2) the right to privacy of individuals with HIV shall be guaranteed;

(3) discrimination, in all its forms and subtleties, against individuals with HIV or
persons perceived or suspected of having HIV shall be considered inimical to
individual and national interest; and

(4) provision of basic health and social services for individuals with HIV shall be
assured.

(c) The State shall promote utmost safety and universal precautions in practices and
procedures that carry the risk of HIV transmission.

(d) The State shall positively address and seek to eradicate conditions that aggravate the
spread of HIV infection, including but not limited to, poverty, gender inequality, prostitution,
marginalization, drug abuse and ignorance.

(e) The State shall recognize the potential role of affected individuals in propagating vital
information and educational messages about HIV/AIDS and shall utilize their experience to
warn the public about the disease.
Section 3. Definition of terms. As used in this Act, the following terms are defined as follows:

(a) "Acquired Immune Deficiency Syndrome (AIDS)" a condition characterized by a


combination of signs and symptoms, caused by HIV contracted from another person and
which attacks and weakens the body's immune system, making the afflicted individual
susceptible to other life-threatening infections.

(b) "Anonymous Testing" refers to an HIV testing procedure whereby the individual being
tested does not reveal his/her true identity. An identifying number or symbol is used to
substitute for the name and allows the laboratory conducting the test and the person on
whom the test is conducted to match the test results with the identifying number or symbol.

(c) "Compulsory HIV Testing" refers to HIV testing imposed upon a person attended or
characterized by the lack of or vitiated consent, use of physical force, intimidation or any
form of compulsion.

(d) "Contact tracing" refers to the method of finding and counselling the sexual partner(s) of
a person who has been diagnosed as having sexually transmitted disease.

(e) "Human Immunodeficiency Virus (HIV)" refers to the virus which causes AIDS.

(f) "HIV/AIDS Monitoring" refers to the documentation and analysis of the number of
HIV/AIDS infections and the pattern of its spread.

(g) "HIV/AIDS Prevention and Control" refers to measures aimed at protecting non-infected
from contracting HIV and minimizing the impact of the condition of persons living with HIV.

(h) "HIV-positive" refers to the presence of HIV infection as documented by the presence of
HIV or HIV antibodies in the sample being tested.

(i) "HIV-negative" denotes the absence of HIV or HIV antibodies upon HIV testing.

(j) "HIV Testing" refers to any laboratory procedure done on an individual to determine the
presence or absence of HIV infection.

(k) "HIV Transmission" refers to the transfer of HIV from one infected person to an
uninfected individual, most commonly through sexual intercourse, blood transfusion, sharing
of intravenous needles and during pregnancy.

(l) "High-Risk Behavior" refers to a person's frequent involvement in certain activities which
increase the risk of transmitting or acquiring HIV.

(m) "Informed Consent" refers to the voluntary agreement of a person to undergo or be


subjected to a procedure based on full information, whether such permission is written,
conveyed verbally, or expressed indirectly.

(n) "Medical Confidentiality" refers to the relationship of trust and confidence created or
existing between a patient or a person with HIV and his attending physician, consulting
medical specialist, nurse, medical technologist and all other health workers or personnel
involved in any counselling, testing or professional care of the former; it also applies to any
person who, in any official capacity, has acquired or may have acquired such confidential
information.

(o) "Person with HIV" refers to an individual whose HIV test indicates, directly or indirectly,
that he/she is infected with HIV.

(p) "Pre-Test Counselling" refers to the process of providing an individual information on


the biomedical aspects of HIV/AIDS and emotional support to any psychological implications
of undergoing HIV testing and the test result itself before he/she is subjected to the test.

(q) "Post-Test Counselling" refers to the process of providing risk-reduction information and
emotional support to a person who submitted to HIV testing at the time that the test result is
released.

(r) "Prophylactic" refers to any agent or device used to prevent the transmission of a
disease.
(s) "Sexually Transmitted Diseases" refers to any disease that may be acquired or passed
on through sexual contact.

(t) "Voluntary HIV Testing" refers to HIV testing done on an individual who, after having
undergone pre-test counselling, willingly submits himself/herself to such test.

(u) "Window Period" refers to the period of time, usually lasting from two weeks to six (6)
months during which an infected individual will test "negative" upon HIV testing but can
actually transmit the infection.

ARTICLE I
EDUCATION AND INFORMATION

Sec. 4. HIV/AIDS education in schools. The Department of Education, Culture and Sports
(DECS), the Commission on Higher Education (CHED), and the Technical Education and skills
Development Authority (TESDA), utilizing official information provided by the Department of Health,
shall integrate instruction on the causes, modes of transmission and ways of preventing HIV/AIDS
and other sexually transmitted diseases in subjects taught in public and private schools at
intermediate grades, secondary and tertiary levels, including non-formal and indigenous learning
systems: Provided, That if the integration of HIV/AIDS education is not appropriate or feasible, the
DECS and TESDA shall design special modules on HIV/AIDS prevention and control: Provided,
further, That it shall not be used as an excuse to propagate birth control or the sale or distribution of
birth control devices: Provided, finally, That it does not utilize sexually explicit materials.

Flexibility in the formulation and adoption of appropriate course content, scope, and methodology in
each educational level or group shall be allowed after consultations with Parent-Teachers-
Community Associations, Private School Associations, school officials, and other interest groups. As
such, no instruction shall be offered to minors without adequate prior consultation with parents who
must agree to the thrust and content of the instruction materials.

All teachers and instructors of said HIV/AIDS courses shall be required to undergo a seminar or
training on HIV/AIDS prevention and control to be supervised by DECS, CHED and TESDA, in
coordination with the Department of Health (DOH), before they are allowed to teach on the subject.
Section 5. HIV/AIDS information as a health service. HIV/AIDS education and information
dissemination shall form part of the delivery of health services by health practitioners, workers and
personnel. The knowledge and capabilities of all public health workers shall be enhanced to include
skills for proper information dissemination and education on HIV/AIDS. It shall likewise be
considered a civic duty of health providers in the private sector to make available to the public such
information necessary to control the spread of HIV/AIDS and to correct common misconceptions
about this disease. The training or health workers shall include discussions on HIV-related ethical
issues such as confidentiality, informed consent and the duty to provide treatment.

Section 6. HIV/AIDS education in the workplace. All government and private employees,
workers, managers, and supervisors, including members of the Armed Forces of the Philippines
(AFP) and the Philippine National Police (PNP), shall be provided with the standardized basic
information and instruction on HIV/AIDS which shall include topics on confidentiality in the workplace
and attitude towards infected employees and workers. In collaboration with the Department of Health
(DOH), the Secretary of the Department of Labor and Employment (DOLE) shall oversee the anti-
HIV/AIDS campaign in all private companies while the Armed Forces Chief of Staff and the Director
General of the PNP shall oversee the implementation of this Sec..

Section 7. HIV/AIDS education for Filipinos going abroad. The State shall ensure that all
overseas Filipino workers and diplomatic, military, trade, and labor officials and personnel to be
assigned overseas shall undergo or attend a seminar on the cause, prevention and consequences of
HIV/AIDS before certification for overseas assignment. The Department of Labor and Employment
or the Department of Foreign Affairs, the Department of Tourism and the Department of Justice
through the Bureau of Immigration, as the case may be, in collaboration with the Department of
Health (DOH), shall oversee the implementation of this Sec..

Section 8. Information campaign for tourists and transients. Informational aids or materials on
the cause, modes of transmission, prevention, and consequences of HIV infection shall be
adequately provided at all international ports of entry and exit. The Department of Tourism, the
Department of Foreign Affairs, the Department of Justice through the Bureau of Immigration, in
collaboration with the Department of Health (DOH), shall oversee the implementation of this Act.

Section 9. HIV/AIDS education in communities. Local government units, in collaboration with


the Department of Health (DOH), shall conduct an educational and information campaign on
HIV/AIDS. The provincial governor, city or municipal mayor and the barangay captain shall
coordinate such campaign among concerned government agencies, non-government organizations
and church-based groups.

Section 10. Information on prophylactics. Appropriate information shall be attached to or


provided with every prophylactic offered for sale or given as a donation. Such information shall be
legibly printed in English and Filipino, and contain literature on the proper use of the prophylactic
device or agent, its efficacy against HIV and STD infection, as well as the importance of sexual
abstinence and mutual fidelity.

Section 11. Penalties for misleading information. Misinformation on HIV/AIDS prevention and
control through false and misleading advertising and claims in any of the tri-media or the promotional
marketing of drugs, devices, agents or procedures without prior approval from the Department of
Health and the Bureau of Food and Drugs and the requisite medical and scientific basis, including
markings and indications in drugs and devises or agents, purporting to be a cure or a fail-safe
prophylactic for HIV infection is punishable with a penalty of imprisonment for two (2) months to two
(2) years, without prejudice to the imposition of administrative sanctions such as fines and
suspension or revocation of professional or business license.
ARTICLE II
SAFE PRACTICES AND PROCEDURES

Sec. 12. Requirement on the donation of blood, tissue, or organ. No laboratory or institution
shall accept a donation of tissue or organ, whether such donation is gratuitous or onerous, unless a
sample from the donor has been tested negative for HIV. All donated blood shall also be subjected
to HIV testing and HIV(+) blood shall be disposed of properly and immediately. A second testing may
be demanded as a matter of right by the blood, tissue, or organ recipient or his immediate relatives
before transfusion or transplant, except during emergency cases: Provided, That donations of blood,
tissue, or organ testing positive for HIV may be accepted for research purposes only, and subject to
strict sanitary disposal requirements.

Section 13. Guidelines on surgical and similar procedures. The Department of Health (DOH),
in consultation and in coordination with concerned professional organizations and hospital
associations, shall issue guidelines on precautions against HIV transmission during surgical, dental,
embalming, tattooing or similar procedures. The DOH shall likewise issue guidelines on the handling
and disposition of cadavers, body fluids or wastes of persons known or believed to be HIV-positive.

The necessary protective equipment such as gloves, goggles and gowns, shall be made available to
all physicians and health care providers and similarly exposed personnel at all times.

Section 14. Penalties for unsafe practices and procedures. Any person who knowingly or
negligently causes another to get infected with HIV in the course of the practice of his/her profession
through unsafe and unsanitary practice or procedure is liable to suffer a penalty of imprisonment for
six (6) years to twelve (12) years, without prejudice to the imposition of administrative sanctions such
as, but not limited to, fines and suspension or revocation of the license to practice his/her profession.
The permit or license of any business entity and the accreditation of hospitals, laboratory, or clinics
may be cancelled or withdrawn if said establishments fail to maintain such safe practices and
procedures as may be required by the guidelines to be formulated in compliance with Sec. 13 of this
Act.

ARTICLE III
TESTING, SCREENING AND COUNSELLING

Sec. 15. Consent as a requisite for HIV testing. No compulsory HIV testing shall be allowed.
However, the State shall encourage voluntary testing for individuals with a high risk for contracting
HIV: Provided, That written informed consent must first be obtained. Such consent shall be obtained
from the person concerned if he/she is of legal age or from the parents or legal guardian in the case
of a minor or a mentally incapacitated individual. Lawful consent to HIV testing of a donated human
body, organ, tissue, or blood shall be considered as having been given when:

(a) a person volunteers or freely agrees to donate his/her blood, organ, or tissue for
transfusion, transplantation, or research;

(b) a person has executed a legacy in accordance with Sec. 3 of Republic Act No. 7170, also
known as the "Organ Donation Act of 1991";

(c) a donation is executed in accordance with Sec. 4 of Republic Act No. 7170.

Section 16. Prohibitions on compulsory HIV testing. Compulsory HIV testing as a precondition
to employment, admission to educational institutions, the exercise of freedom of abode, entry or
continued stay in the country, or the right to travel, the provision of medical service or any other kind
of service, or the continued enjoyment of said undertakings shall be deemed unlawful.

Section 17. Exception to the prohibition on compulsory testing. Compulsory HIV testing may
be allowed only in the following instances:

a) When a person is charged with any of the crimes punishable under Articles 264 and 266
as amended by Republic Act No. 8353, 335 and 338 of Republic Act No. 3815, otherwise
known as the "Revised Penal Code"or under Republic Act No. 7659;

b) When the determination of the HIV status is necessary to resolve the relevant issues
under Executive Order No. 309, otherwise known as the "Family Code of the Philippines";
and

c) When complying with the provisions of Republic Act No. 7170, otherwise known as
the "Organ Donation Act" and Republic Act No. 7719, otherwise known as the "National
Blood Services Act".

Section 18. Anonymous HIV testing. The State shall provide a mechanism for anonymous HIV
testing and shall guarantee anonymity and medical confidentiality in the conduct of such tests.

Section 19. Accreditation of HIV Testing Centers. All testing centers, hospitals, clinics, and
laboratories offering HIV testing services are mandated to seek accreditation from the Department of
Health which shall set and maintain reasonable accreditation standards.

Section 20. Pre-test and post-test counselling. All testing centers, clinics, or laboratories which
perform any HIV test shall be required to provide and conduct free pre-test counselling and post-test
counselling for persons who avail of their HIV/AIDS testing services. However, such counselling
services must be provided only by persons who meet the standards set by the DOH.

Section 21. Support for HIV Testing Centers. The Department of Health shall strategically build
and enhance the capabilities for HIV testing of hospitals, clinics, laboratories, and other testing
centers primarily, by ensuring the training of competent personnel who will provide such services in
said testing sites.

ARTICLE IV
HEALTH AND SUPPORT SERVICES

Sec. 22. Hospital-based services. Persons with HIV/AIDS shall be afforded basic health services
in all government hospitals, without prejudice to optimum medical care which may be provided by
special AIDS wards and hospitals.

Section 23. Community-based services. Local government units, in coordination and in


cooperation with concerned government agencies, non-government organizations, persons with
HIV/AIDS and groups most at risk of HIV infection shall provide community-based HIV/AIDS
prevention and care services.

Section 24. Livelihood programs and trainings. Trainings for livelihood, self-help cooperative
programs shall be made accessible and available to all persons with HIV/AIDS. Persons infected
with HIV/AIDS shall not be deprived of full participation in any livelihood, self-help and cooperative
programs for reason of their health conditions.
Section 25. Control of sexually transmitted diseases. The Department of Health, in
coordination and in cooperation with concerned government agencies and non-government
organizations shall pursue the prevention and control of sexually transmitted diseases to help
contain the spread of HIV infection.

Section 26. Insurance for persons with HIV. The Secretary of Health, in cooperation with the
Commissioner of the Insurance Commission and other public and private insurance agencies, shall
conduct a study on the feasibility and viability of setting up a package of insurance benefits and,
should such study warrant it, implement an insurance coverage program for persons with HIV. The
study shall be guided by the principle that access to health insurance is part of an individual's right to
health and is the responsibility of the State and of society as a whole.

ARTICLE V
MONITORING

Sec. 27. Monitoring program. A comprehensive HIV/AIDS monitoring program


or "AIDSWATCH" shall be established under the Department of Health to determine and monitor the
magnitude and progression of HIV infection in the Philippines, and for the purpose of evaluating the
adequacy and efficacy of the countermeasures being employed.

Section 28. Reporting procedures. All hospitals, clinics, laboratories, and testing centers for
HIV/AIDS shall adopt measures in assuring the reporting and confidentiality of any medical record,
personal data, file, including all data which may be accessed from various data banks or information
systems. The Department of Health through its AIDSWATCH monitoring program shall receive,
collate and evaluate all HIV/AIDS related medical reports. The AIDSWATCH data base shall utilize a
coding system that promotes client anonymity.

Section 29. Contact tracing. HIV/AIDS contact tracing and all other related health intelligence
activities may be pursued by the Department of Health: Provided, That these do not run counter to
the general purpose of this Act: Provided, further, That any information gathered shall remain
confidential and classified, and can only be used for statistical and monitoring purposes and not as
basis or qualification for any employment, school attendance, freedom of abode, or travel.

ARTICLE VI
CONFIDENTIALITY

Sec. 30. Medical confidentiality. All health professionals, medical instructors, workers,
employers, recruitment agencies, insurance companies, data encoders, and other custodians of any
medical record, file, data, or test results are directed to strictly observe confidentiality in the handling
of all medical information, particularly the identity and status of persons with HIV.

Section 31. Exceptions to the mandate of confidentiality. Medical confidentiality shall not be
considered breached in the following cases:

(a) when complying with reportorial requirements in conjunction with the AIDSWATCH
programs provided in Sec. 27 of this Act;

(b) when informing other health workers directly involved or about to be involved in the
treatment or care of a person with HIV/AIDS: Provided, That such treatment or care carry the
risk of HIV transmission: Provided, further, That such workers shall be obliged to maintain
the shared medical confidentiality;
(c) when responding to a subpoena duces tecum and subpoena ad testificandum issued by a
Court with jurisdiction over a legal proceeding where the main issue is the HIV status of an
individual: Provided, That the confidential medical record shall be properly sealed by its
lawful custodian after being double-checked for accuracy by the head of the office or
department, hand delivered, and personally opened by the judge: Provided, further, That the
judicial proceedings be held in executive session.

Section 32. Release of HIV/AIDS test results. All results of HIV/AIDS testing shall be confidential
and shall be released only to the following persons:

(a) the person who submitted himself/herself to such test;

(b) either parent of a minor child who has been tested;

(c) a legal guardian in the case of insane persons or orphans;

(d) a person authorized to receive such results in conjunction with the AIDSWATCH program
as provided in Sec. 27 of this Act;

(e) a justice of the Court of Appeals or the Supreme Court, as provided under subSec. (c) of
this Act and in accordance with the provision of Sec. 16 hereof.

Section 33. Penalties for violations of confidentiality. Any violation of medical confidentiality as
provided in Sec.s 30 and 32 of this Act shall suffer the penalty of imprisonment for six (6) months to
four (4) years, without prejudice to administrative sanctions such as fines and suspension or
revocation of the violator's license to practice his/her profession, as well as the cancellation or
withdrawal of the license to operate any business entity and the accreditation of hospitals,
laboratories or clinics.

Section 34. Disclosure to sexual partners. Any person with HIV is obliged to disclose his/her
HIV status and health condition to his/her spouse or sexual partner at the earliest opportune time.

ARTICLE VII
DISCRIMINATORY ACTS AND POLICIES

Sec. 35. Discrimination in the workplace. Discrimination in any form from pre-employment to
post-employment, including hiring, promotion or assignment, based on the actual, perceived or
suspected HIV status of an individual is prohibited. Termination from work on the sole basis of
actual, perceived or suspected HIV status is deemed unlawful.

Section 36. Discrimination in schools. No educational institution shall refuse admission or


expel, discipline, segregate, deny participation, benefits or services to a student or prospective
student on the basis of his/her actual, perceived or suspected HIV status.

Section 37. Restrictions on travel and habitation. The freedom of abode, lodging and travel of a
person with HIV shall not be abridged. No person shall be quarantined, placed in isolation, or
refused lawful entry into or deported from Philippine territory on account of his/her actual, perceived
or suspected HIV status.

Section 38. Inhibition from public service. The right to seek an elective or appointive public
office shall not be denied to a person with HIV.
Section 39. Exclusion from credit and insurance services. All credit and loan services,
including health, accident and life insurance shall not be denied to a person on the basis of his/her
actual, perceived or suspected HIV status: Provided, That the person with HIV has not concealed or
misrepresented the fact to the insurance company upon application. Extension and continuation of
credit and loan shall likewise not be denied solely on the basis of said health condition.

Section 40. Discrimination in hospitals and health institutions. No person shall be denied
health care service or be charged with a higher fee on account of actual, perceived or suspected HIV
status.

Section 41. Denial of burial services. A deceased person who had AIDS or who was known,
suspected or perceived to be HIV-positive shall not be denied any kind of decent burial services.

Section 42. Penalties for discriminatory acts and policies. All discriminatory acts and policies
referred to in this Act shall be punishable with a penalty of imprisonment for six (6) months to four (4)
years and a fine not exceeding Ten thousand pesos (P10,000.00). In addition, licenses/permits of
schools, hospitals and other institutions found guilty of committing discriminatory acts and policies
described in this Act shall be revoked.

ARTICLE VIII
THE PHILIPPINE NATIONAL AIDS COUNCIL

Sec. 43. Establishment. The Philippine National AIDS Council (PNAC) created by virtue of
Executive Order No. 39 dated 3 December 1992 shall be reconstituted and strengthened to enable
the Council to oversee an integrated and comprehensive approach to HIV/AIDS prevention and
control in the Philippines. It shall be attached to the Department of Health.

Section 44. Functions. The Council shall be the central advisory, planning and policy-making
body for the comprehensive and integrated HIV/AIDS prevention and control program in the
Philippines. The Council shall perform the following functions:

(a) Secure from government agencies concerned recommendations on how their respective
agencies could operationalize specific provisions of this Act. The Council shall integrate and
coordinate such recommendations and issue implementing rules and regulations of this Act.
The Council shall likewise ensure that there is adequate coverage of the following:

(1) The institution of a nationwide HIV/AIDS information and education program;

(2) The establishment of a comprehensive HIV/AIDS monitoring system;

(3) The issuance of guidelines on medical and other practices and procedures that
carry the risk of HIV transmission;

(4) The provision of accessible and affordable HIV testing and counselling services to
those who are in need of it;

(5) The provision of acceptable health and support services for persons with
HIV/AIDS in hospitals and in communities;

(6) The protection and promotion of the rights of individuals with HIV; and
(7) The strict observance of medical confidentiality.

(b) Monitor the implementation of the rules and regulations of this Act, issue or cause the
issuance of orders or make recommendations to the implementing agencies as the Council
considers appropriate;

(c) Develop a comprehensive long-term national HIV/AIDS prevention and control program
and monitor its implementation;

(d) Coordinate the activities of and strengthen working relationships between government
and non-government agencies involved in the campaign against HIV/AIDS;

(e) Coordinate and cooperate with foreign and international organizations regarding data
collection, research and treatment modalities concerning HIV/AIDS; and

(f) Evaluate the adequacy of and make recommendations regarding the utilization of national
resources for the prevention and control of HIV/AIDS in the Philippines.

Section 45. Membership and composition. (a) The Council shall be composed of twenty-six (26)
members as follows:

(1) The Secretary of the Department of Health;

(2) The Secretary of the Department of Education, Culture and Sports or his representative;

(3) The Chairperson of the Commission on Higher Education or his representative;

(4) The Director-General of the Technical Education and Skills Development Authority or his
representative;

(5) The Secretary of the Department of Labor and Employment or his representative;

(6) The Secretary of the Department of Social Welfare and Development or his
representative;

(7) The Secretary of the Department of the Interior and Local Government or his
representative;

(8) The Secretary of the Department of Justice or his representative;

(9) The Director-General of the National Economic and Development Authority or his
representative;

(10) The Secretary of the Department of Tourism or his representative;

(11) The Secretary of the Department of Budget and Management or his representative;

(12) The Secretary of the Department of Foreign Affairs or his representative;

(13) The Head of the Philippine Information Agency or his representative;


(14) The President of the League of Governors or his representative;

(15) The President of the League of City Mayors or his representative;

(16) The Chairperson of the Committee on Health of the Senate of the Philippines or his
representative;

(17) The Chairperson of the Committee on Health of the House of Representatives or his
representative;
(18) Two (2) representatives from organizations of medical/health professionals;

(19) Six (6) representatives from non-government organizations involved in HIV/AIDS


prevention and control efforts or activities; and

(20) A representative of an organization of persons dealing with HIV/AIDS.

(b) To the greatest extent possible, appointment to the Council must ensure sufficient and
discernible representation from the fields of medicine, education, health care, law, labor, ethics and
social services;

(c) All members of the Council shall be appointed by the President of the Republic of the Philippines,
except for the representatives of the Senate and the House of Representatives, who shall be
appointed by the Senate President and the House Speaker, respectively;

(d) The members of the Council shall be appointed not later than thirty (30) days after the date of the
enactment of this Act;

(e) The Secretary of Health shall be the permanent chairperson of the Council; however, the vice-
chairperson shall be elected by its members from among themselves, and shall serve for a term of
two (2) years; and

(f) For members representing medical/health professional groups and the six (6) non-government
organizations, they shall serve for a term of two (2) years, renewable upon recommendation of the
Council.

Section 46. Reports. The Council shall submit to the President and to both Houses of Congress
comprehensive annual reports on the activities and accomplishments of the Council. Such annual
reports shall contain assessments and evaluation of intervention programs, plans and strategies for
the medium- and long-term prevention and control program on HIV/AIDS in the Philippines.

Section 47. Creation of Special HIV/AIDS Prevention and Control Service. There shall be
created in the Department of Health a Special HIV/AIDS Prevention and Control Service staffed by
qualified medical specialists and support staff with permanent appointment and supported with an
adequate yearly budget. It shall implement programs on HIV/AIDS prevention and control. In
addition, it shall also serve as the secretariat of the Council.

Section 48. Appropriations. The amount of Twenty million pesos (P20,000,000.00) shall be
initially appropriated out of the funds of the National Treasury. Subsequent appropriations shall be
provided by Congress in the annual budget of the Department of Health under the General
Appropriations Act.
ARTICLE IX
MISCELLANEOUS PROVISIONS

Sec. 49. Implementing rules and regulations. Within six (6) months after it is fully reconstituted,
the Council shall formulate and issue the appropriate rules and regulations necessary for the
implementation of this Act.

Section 50. Separability clause. If any provision of this Act is declared invalid, the remainder of
this Act or any provision not affected thereby shall remain in force and effect.

Section 51. Repealing clause. All laws, presidential decrees, executive orders and their
implementing rules inconsistent with the provisions of this Act are hereby repealed, amended or
modified accordingly.

Section 52. Effectivity. This Act shall take effect fifteen (15) days after its publication in at least
two (2) national newspapers of general circulation.