Who are those entitled to priviliges under the Senior Citizens Expanded Act?

- Filipino citizen, age 60 and above and resident of the Philippines

The Office of the Senior Citizens Affairs do not issue a senior citizen card unless group of precedents
are presented to them

If you already have a senior id, all you need to do is present it to the establishment and if the
establishment refuses to grant you your privilege, what will be the penalty?

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)

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)

Who will be liable of these penalties?

If the offender is a corporation, partnership, organization or any similar entity, the officials
thereof directly involved such as the president, general manager,branch manager, managing partner, or
such other officer charged with the management of the business affairs shall be liable therefor such as
the cashier/teller who refuses to honor your senior citizen’s card

Kung may kasama kayong senior citizen at gusto niyo ienjoy ang privilege, there must be a written
authority to honor the senior citizen’s id along with the national Id issued by the OSCA.

The signature in the written authority must jive with the signature in the senior id

If there is no written authority, can you avail the senior citizen’s discount if you have the senior id
with you? Yes provided that the senior citizen is within the establishment and could hardly walk to the
cashier

Paano kung inauthorize ka ng lolo mo kaso nawawala ang senior Id niya tapos expired na yung
passport, ang meron lang siya ay private id, tatanggapin ba iyon?

Hindi, dahil ang kailangan ay isang government-issued id, not just any id

Private identification cards can be refused by establishments

If the establishment grants the privilege, what will be the reward or benefit which the
establishment may enjoy?

They are allowed to deduct from their gross income 15% of the cost of goods or services

A senior citizen with a valid senior id buys food from Jollibee, the SRP of which is 100, how much will he
pay?

Tanggalin mo ang vat- 10.71

Tapos, Deduct 20% discount and the answer is 71.43

A senior citizen availed of a promo at a price of 150. Regular price is 160. If you are the senior citizen,
which price will you avail? Whichever is more favorable, after 20% discount and vat-exemption

Ginagamit ng mga companies ang promo pangontra sa senior citizen privileges

Once you avail of the promo price, forget about the senior citizen privileges because under the
law, the promo price will not be entitled to a senior discount unless the promo price is not pre-approved
by the Department of Trade and Industry

What transactions are subject to VAT exemption and a 20% discount?

A.) Purchases of medicine

B.) Payment of professional fees to doctors and other healthcare providers
C.) Payment of diagnostic and laboratory fees for tests including X-ray, CT scans and blood tests
if it is a private establishment
Government hospitals and healthcare centers- free
D.) Transportation fare by land, by sea, by air, by railroad
Ex. Pumunta ng Cebu ang senior citizen, 10000 ang air fare, magkano ang dapat
bayaran? 8000, VAT-exempt ang domestic transportation fare
How about foreign travel? Wala kang maikeclaim na discount dahil domestic
transportation fare ang tinutukoy ng batas
E.) Utilization of services in hotels and similar establishments like pension inns, lodging
houses, tourist inns
Ex. Nagcheck-in sa Victoria Court ang senior citizen. Pwede ba niyang ienjoy ang
kanyang privilege? Yes kaso wala masyadong gumagawa kasi para iavail iyon, kailangan na
malaman ang identity mo by showing senior id, passport and other government-issued
cards. Ang mga pumupunta sa mga ganun, ayaw nilang malaman ng iba identity nila.
F.) Admission fees charged by theaters and similar establishments like amusement center,
sports center
Makati and Manila- free cinema (Monday to Sunday)
G.) Funeral and burial services for the death of senior citizens- benefit that senior citizens
never want to enjoy

Exemption from individual income taxes provided that the senior is a minimum wage earner- useless
because under the TRAIN law, all minimum wage earners are exempted from income tax

Minimum of five percent (5%) discount on 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- only good for 1

Pag ikaw ay lumampas ng 100 kwH at 30 m3 , ibig sabihin nun mayaman ka, hindi mo kailangan
ng discount

5% basic commodities discount- basic commodities booklet is needed as proof to claim discount in
some supermarkets, in some it is not needed
 Educational assistance to senior citizens to pursue post secondary, tertiary, post tertiary, vocational
and technical education, as well as short-term courses for retooling in both public and private schools
through provision of scholarships, grants, financial aids, subsides and other incentives to qualified senior
citizens- Halos walang senior ang kukuha ng post-graduate studies kahit na libre

Provision of express lanes for senior citizens in all commercial and government establishments; in
the absence thereof, priority shall be given to them- banks, bayad centers, restaurants etc.

Complaints are filed to the Office of the Senior Citizen Affairs

PWD at Senior Citizens, may pinagkaiba ba ng privileges?

Sa discounts, parehas lang, sa privileges sila nagkaiba. Mas mataas ang deduction ng company
kapag PWD ang inemploy kesa sa senior citizens.

Works of artist- Works of drawing, painting, architecture, sculpture, engraving, lithography or other
works of art; models or designs for works of art;

Two branches of intellectual property:

1.) Industrial property- patent and trademark

2.) Copyright- comprises literary, dramatic, historical, legal, philosophical, scientific and other
similar works

Does it follow that when work belongs to a writer, it is already copyrightable?

It has already been transformed into a tangible or physical one. For as long as it remains in the
idea of the person, you will not get any copyright protection

You will register your work to enjoy copyright protection in the Intellectual Property Office

IPO- updates the Philippines with regards to technology, inventions and all aspects of the intellectual
creation

The Intellectual Property Law consolidated the Bureau of Patents, Bureau of Trademarks and Bureau of
Copyrights

Patent- design, utility model, invention

-statutory protection

Trademark- signages,emblems, logos, trade name, product brand

Copyright-statutory protection of an artist or author’s work, giving the creator the right to regulate its
publication, multiplication and use within the period prescribed by law

Period- effectivity of the protection

In copyright- lifetime of the creator and 50 years after death

Right to regulate its publication- can control, dictate how your work will be published
 No one can publish it, otherwise a case of infringement of intellectual property right may be
filed

Maraming natatalo sa infringement of intellectual property because they were not able to prove
that the one who allegedly infringed on their intellectual property right violateed their statutory
protection

Supposing you copied a part of a book without the necessary attributions or acknowledgement or
reference, what crime will you be committing? Infringement of intellectual property right

Plagiarism- not a crime but a mode of committing a crime

What may be included in the intellectual property right?

Intellectual creation will give you ownership known as intellectual property right provided that
it has already been transformed from intangible to tangible one

Under the Civil Code, the following persons will gain ownership over their intellectual property
creations:

Author- literary, dramatic, historical, legal, philosophical and scientific works

Artist- work of art like painting, sculpture and other artworks

Composer- musical composition

Scientist- acquire not copyright but patent

The following are patentable:

Any works, model, utility, designs or invention

Improvement of a design is patentable

International patent- it applies to all countries in the world

If your design is original here in the Philippines but is already patented in another
country, then the originator can file an infringement of intellectual property right here in the Philippines

What you need to do in that scenario is to inquire in the library of the Intellectual
Property Office- they have complete information there because they are supplied by the member
countries

Product brand- R – registered trademark

When will a person not become liable for infringement of intellectual property right in spite of the fact
that he used someone’s work without the necessary permission or proper attribution?

As long as the person using or multiplying the works of someone will not enjoy or generate
or earn economic advantage- Doctrine of Fair Use

When you sell copies of someone else’s work even for educational purposes and you earned
money through that, you can be guilty of infringement
 Mas maraming registered work ang may copyright kesa sa may patent and trademark

What is the difference between an ecozone and an industrial estate?

All industrial estates are ecozones but not all ecozones are industrial estates because an
industrial estate refers to a large tract of land which are highly developed or with a potential for
development into an agro-industrial or industrial recreational/ tourist centers or banking, commercial,
financial centers

An ecozone can either be an industrial estate, free trade zone or export processing zone

Ecozones- were designed by law to attract foreign investment

- classified as one customs unit

Conversion unit- established by Customs

- Subic Metropolitan Authority, Camp John Hay in Baguio, those along SLEX

Locator- any business entity doing his business within an ecozone area

- can be in an industrial estate, export processing zone or free trade area

Export processing zone- locators who are into export production

- ecozone where the locators are into the production of products for export

Free trade zone or area- locators who are into importation, supplying materials to the locators inside an
ecozone

- usually located near an airport or seaport, an ecozone where products are

sorted, packed and transshipped to other ecozones

Incentives of locators located in an ecozone:

Fiscal- income generation, income savings:

1.) Income tax holiday- 6 years for pioneering project, 4 years for non-pioneering
Pioneering projects- no one else has been into the industry that you put up
Foreign investors will be bringing in new business to ecozones
Production of electronic parts- non-pioneering industry
Manufacturer of airplanes- pioneering industry
Locators in Clark- most are pioneering industries
2.) Duty-free Importation- when you are a locator and your business is in the production of products
for export, you don’t need to pay customs duties but when you sell your product domestically, the
government can now assess you for the corresponding value of the duties that you should have
paid but were not collected from you because of the incentive

- comes with condition- not more than 30% of your products should be sold
domestically
 3.) If the tax holiday has already expired, a gross income tax of 5%

Non-fiscal:

1.) Employment of their own nationals provided no Filipinos are capable of doing the job
Chinese- small profit but by the volume
Filipino- big profit but most areone-time deals
2.) When your investment is not less than 150,000 dollars, you can avail of a permanent resident
status visa including your children below 21 years old
3.) Foreign exchange remittance- automatic remittance of your earnings to your mother country
provided that you registered your investment with the Bangko Sentral ng Pilipinas

Negative list- locators banned from selling their products domestically, the purpose of which is to
protect domestic investors

Industry which is not under the monitoring, regulatory and supervisory power of the Philippine Export
Zone Authority but are given the same incentives- tourism industry- TIEZA- Tourism, Infrastructure and
Enterprise Zone Authority

TIEZA- 6 years tax holiday- all locators

Tourism Enterprise Zone- under the TIEZA

Who can be locators? Enterprises that has involvement in the tourism business- restaurants, hotels,
golf courses- any business activity which is connected to the attraction of international tourists

Tourism Enterprise Zone- Boracay, Panglao and El Nido