Senior Citizen Act (R.A.

7432) In actual transportation fare for
Expanded Citizen Act of 2003 (R.A. 9257)  domestic air transport services Education assistance
 sea shipping vessels and the like Senior citizens, who shall meet minimum admission requirements,
Expanded Citizen Act of 2010 (R.A. 9994) will be granted education assistance in order to pursue the
(Note: based on the actual fare and advanced booking)
On the utilization of services in following:
Who are considered as senior citizens?  secondary
 hotels and similar lodging establishments
Senior citizen or elderly refers to any resident citizen of the  tertiary
Philippines at least sixty years old. This definition of senior citizen  restaurants
 recreation centers  post tertiary
has three requirements in order that a person may be considered
as a senior citizen under RA 9994 – Expanded Senior Citizens Act On admission fees charged by:  vocational and technical education
of 2010, thus he/she must be a:  theaters  short term courses
1. resident  cinema houses This educational assistance shall be in the form of:
2. citizen  concert halls  scholarships
3. at least sixty years old  circuses  grants
 leisure and amusement  financial aids
What are the benefits to which senior citizens are entitled?  subsidies and other incentives
On funeral and burial services
Twenty percent (20%) discount and VAT exemption  support for books, learning materials, uniform allowances
 for the death of senior citizens
Senior citizens are entitled to 20% discount and value added tax
(VAT) exemption, when applicable, in the sale of the following
Income taxes exemption Continuance of GSIS, SSS and PAG-IBIG benefits
goods and services from all establishments for the exclusive use
A senior citizen will be exempted from the payment of individual Up to the extent that is possible, senior citizens will enjoy the
of the senior citizen.
income taxes if the senior citizen is considered as a minimum same GSIS, SSS and Pag-ibig benefits enjoyed by those who are
On the purchase of medicines, including:
wage earner in accordance with RA 9504 in actual service.
 influenza and pneumococcal vaccines
 such other essential medicine supplies, accessories, Five percent (5%) discount on water and electricity Upgrade of retirement benefits
equipment to be determined by the Department of Health Senior citizens will be given a minimum of 5% discount on the To the extent possible, the retirement benefits of senior citizens
(DOH) monthly payment of water and electricity supplied by public who used to be part of government and private sector shall be
On the professional fees of the attending physician/s, in: utilities, subject to the following conditions: upgraded to be at par, with the current benefits being enjoyed by
 all private hospitals  the meters are registered in the name of the senior those who are in actual service.
 medical facilities citizen residing therein
 outpatient clinics  the monthly consumption does not exceed 100 kWh of Special discounts
 home health cre services electricity and 30 cubic meters of water Senior citizens may be granted special discounts in special
On the professional fees of licensed professional health programs on purchase of basic commoditites, subject to
 the privilege is granted per household, regardless of the
 providing home health care services guidelines to be issued by the DTI and DA.
number of seniors residing therein
 as endorsed by private hospitals or employed through
Express or priority lanes
home health care employment agencies Training fees for socioeconomic program
Senior citizens need not fall in the regular line as RA 9994
On medical and dental services, diagnostic and laboratory fees in Senior citizens will get discounts once they enroll in
requires establishments to provide express lanes for them and in
 all private hospitals socioeconomic programs
the absence thereof, to provide priority lanes.
 medical facilities
 outpatient clinics Free medical, dental, diagnostic and laboratory fees in all
Death benefit assistance
government facilities
 home health care services A minimum of Php2,000 (which will be adjusted for inflation) will
Senior citizens will get free medical, dental, diagnostic as well as
(Note: In accordance with the rules to be issued by the DOH in be given to the nearest surviving relative of the deceased senior
laboratory fees in all government facilities. Examples of these
coordination with PhilHealth) citizen.
waived fees are X-ray fee, computerized tomography scan fee,
In actual fare for land transportation travel in and blood test fees. Note that this exemption is still subject to the
 public utility buses (PUB) Social pension
guidelines to be issued by the DOH in coordination with PhilHealth
 public utility jeepneys (PUJ) A Php500 monthly stipend will be given to indigent senior citizens
 taxis Free vaccination
 asian utility vehicles (AUV) RA 9994 will entitle senior citizens to have free vaccination
 shuttle services against influenza virus and pneumococcal disease that will be
Mandatory PhilHealth coverage
 public railways including LRT, MRT and PNR administered by the DOH. This free service will be given only to
indigent senior citizen patients.

establishment of housing units for the elderly. shall be taken from the disaster/calamity funds of the LGU of the program the special housing needs of senior citizens. residential community or retirement village. them. Technical Education and  (b)Individuals or non-government institutions establishing permit to operate.  fine of not less than Php50.000 Education  possible cancellation or revocation of business permit. following: penalized. individual taxpayers caring for  imprisonment of not less than 2 years but not more than Economic and Development Authority (NEDA) for that 6 years. established in all cities and municipalities an OSCA to be headed Social safety nets by a senior citizen who shall be appointed by the mayor for a term Social safety assistance in the form of financial. . however Assistance to those caring for and living with the senior Php100. those who try to abuse the privileges being Higher Education (CHED) shall institute a program that will ensure solely for the senior citizens shall be accorded the offered by the Expanded Senior Citizens Act will suffer will also be access to formal and non-formal education.There shall be senior citizens. and Health starting from the first year of operation. least six (6) months. franchise and other similar privileges  that the annual income of a senior citizen does not Subsequent violations: exceed he poverty level as determined by the National provided for in the National Inter Revenue Code. residential communities or retirement villages On the other hand.000. shall institute a national health  priority in the building and/or maintenance of the Php100. and year. and equivalent to fifteen percent (15%) of the total amount paid as  fine of not less than Php50. The Department of Education (DepEd). medicine and Housing of three (3) years without reappointment but without prejudice to food assistance shall be made available to senior citizens. 6 years. franchise and other similar privileges Skill Development Authority (TESDA) and the Commission and homes.  (a)The senior citizen shall be treated as dependents permit to operate. The Department of Transportation and Communication (DOTC) any provision of RA 9994 shall suffer these penalties: Employment shall develop a program to assist senior citizens to fully gain First violation: Private entities that will employ senior citizens as employees shall access in the use of public transport facilities.Indigent senior citizens will also be covered by the national health The Department of Social Welfare and Development (DSWD) insurance program by PhilHealth. aforesaid home.000 but not more than dependents are concerned. These The national government shall include in its national shelter an extension if exigency so requires.000 program and shall provide an integrated health service for senior provincial or municipal roads leading to the citizens. Php200.000 but not exceeding salaries and wages to senior citizens: Provided. and as such. but not more than The Department of Health (DOH). shall develop and implement programs on social services for The Office for Senior Citizens Affairs (OSCA). as amended. be they relatives or not shall be accorded the privileges granted by the Code insofar as having  fine of not less than Php100. to wit:  realty tax holiday for the first five (5) years  imprisonment of not less than 6 months.000  That such employment shall continue for a period of at citizens:  possible cancellation or revocation of business permit. What are the penalties for refusal to honor senior citizen cards? Access to Public Transport Any person who refuses to honor a senior citizen card or violates Government Assistance." Social Services .  imprisonment of not less than 2 years but not more than be entitled to an additional deduction from their gross income. such as place where the senior citizen resides.