Christine A.

Dames • Firewood; Charcoal; Candles

BSA 2B Prime Commodities - are essential goods to

them.
Grant of 5% Special Discount for Senior
Citizen Ex.

Under Section 2 of the joint DTI-DA • Fresh fruits; Flour

Administration Order No. 10-02, series of
2010:
A special discount of 5% of the
regular retail price of basic necessities and
prime commodities shall be granted to
Senior Citizens on their purchases thereof,
taking into consideration that said purchases
shall be for personal and exclusive
consumption and/or enjoyment of the Senior
Citizen.
Basic Necessities - are goods "vital to the
needs of consumers, for their sustenance and
existence."
Ex.
• Rice; Corn; Bread excluding pastries
and cakes
• Fresh, dried and canned fish and
other marine products
• Fresh pork, beef and poultry meat
• Fresh eggs
• Fresh and processed milk
• Fresh vegetables including root crops
• Coffee and coffee creamer
• Dried, processed and canned pork,
beef and poultry meat
• Dairy products not falling under
basic necessities
• Canned sardines, tuna
• Noodles; Onions; Garlic
• Geriatric Diapers
• Herbicides
• Poultry, swine and cattle feeds
• Veterinary products for poultry,
swine and cattle
• Nipa shingle, playboard and
construction nails
• Batteries
• Electrical supplues and light bulbs
• Steel wire
Retailers – any natural or juridical person
engaged in the business of selling consumer
products directly to consumers, which shall
include among others, supermarkets,
grocery/convenience stores and shops.

• Sugar; Cooking oil; Salt Exclusions:

• Powdered, liquid, bar laundry and • Stalls in food courts

detergent soap
 • Food carts

• Sari-sari stores with a capitalization

of < ₱100,000, public and private
wet markets

Purchase of Basic Necessities and Prime

Commodities are not exempt from VAT
(unless expressly provided as exempt
under the law)

Subject to
Basic or Prime
Commodity VA 5% disct.
T

1. Sugar, coffe Yes Yes

2. Fresh fruits No Yes
3. Rice, corn No Yes
4. Bread Yes Yes
5. Electrical Yes Yes
Supplies

The total amount should NOT

exceed ₱1,300 per calendar week without
carryover of unused amount. A purchase
booklet issued by OSCA shall be presented
to the retailer upon purchase of basic
necessities and prime commodities.