R.A NO.

9994
Expanded Senior Citizens Act of
2010

John Carlo Bautista

Gabriel Joseph Soriano
Joeneil Damalerio
Lawrence David
What is the intent behind RA 9994?

RA 9994 is a social welfare

legislation intended to benefit
our Filipino elderly and provide
them additional privileges.

Who are entitled to the benefits and

privileges granted under RA 9994?

All Filipino residents who are 60 years

old and above (Senior Citizen) are
entitled to the benefits and privileges
granted RA 9994.
It may cover elderly “dual citizens” who
can prove Filipino citizenship and at
least 6 months residency in the
Philippines
 WHAT ARE THE BENEFITS AND PRIVILEGES GIVEN
TO SENIOR CITIZENS UNDER RA 9994?
SENIOR CITIZENS ARE ENTITLED TO THE FOLLOWING:

01 02 03
Discount Free services, Exemptions,
privileges,

04 05
government financial
Incentives,
assistance, and

06
Priority in express lanes.
 What are the senior citizens’ Discount Privileges granted
under RA 9994?
Senior Citizens are entitled to the following:

01. 20% discount on the purchase of certain goods and services,

02. special 5% discount on prime commodities and basic
necessities,
03. 5% utility discount on electric and water consumption, and

04. 50% discount on electric, water and telephone consumption

of senior citizens centers and residential or group homes.
 What are the senior citizens’ Discount Privileges granted
under RA 9994?
What transactions by senior citizens are covered by the 20% discount and VAT-exemption?

The 20% senior citizens discount and VAT-exemption shall apply only to the following purchases of goods
and services, when applicable:

1. The purchase of medicines, including the purchase of influenza and pneumococcal vaccines, and such
other essential medical supplies, accessories and equipment;
2. The professional fees of attending physician/s in all private hospitals, medical facilities, outpatient
clinics and home health care services;
3. The professional fees of licensed professional health workers providing home health care services as
endorsed by private hospitals or employed through home health care employment agencies;
4. 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. 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. Actual transportation fare for domestic air transport services and sea shipping vessels and the like,
based on the actual fare and advanced booking;
7. The utilization of services in hotels and similar lodging establishments, restaurants and recreation
centers;
8. Admission fees charged by theaters, cinema houses and concert halls, circuses, carnivals, and other
similar places of culture, leisure and amusement; and
9. Funeral and burial services for the death of senior citizens;
 What items are subject to the Special 5% Discount
privilege?
The special 5% discount privilege applies only to prime commodities and basic
necessities as listed under the Price Act or Republic Act No. 7581.

1. BASIC NECESSITIES such as 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;

2. PRIME COMMODITIES like fresh fruits, flour, dried, processed and canned pork, beef
and poultry, meat, dairy products not falling under basic necessities; noodles, onions,
garlic; and
3. 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
WHAT ARE THE FREE SERVICES SENIOR
CITIZENS ARE ENTITLED TO?
Senior Citizens are entitled to the following:

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,free pneumoccocal and
influenza vaccine for indigent senior citizens.

free pneumoccocal and influenza vaccine for indigent senior

citizens.
 WHAT ARE THE UTILITY DISCOUNTS
AVAILABLE TO SENIOR CITIZENS?

There are 2 types of utility discounts that

will benefit senior citizens:
1. 50% discount on electric, water and telephone
consumption on senior citizens centers and
residential/group homes as a form of “institutional
support”; and

2. 5% discount on electric consumption not exceeding

100 kwhrs and water consumption not exceeding 30
cubic meters for households with senior citizens
residing therein and under whose name the separate
meters are registered.
WHAT OTHER GOVERNMENT FINANCIAL ASSISTANCE
ARE NOW AVAILABLE TO SENIOR CITIZENS?
THERE ARE TWO (2) NEW PROVISIONS UNDER RA 9994 THAT WILL DIRECTLY BENEFIT SENIOR
CITIZENS:

Monthly Social Pension of P500 to be given to indigent senior

citizens; and

Death Benefit Assistance of P2,000 to be given to the nearest

surviving relative who cared for the deceased senior citizen
until his/her death.
What funeral and burial services are
entitled to the 20% discount?

Funeral and burial services subject to

the 20% discount include the purchase of
the casket or urn, embalming, cremation
costs, pick-up of the body from the
morgue, transport for burial at his/her
hometown, but excluding obituary
publication and the cost of the memorial
lot.
 WHAT ARE THE UTILITY DISCOUNTS
AVAILABLE TO SENIOR CITIZENS?

There are 2 types of utility discounts that

will benefit senior citizens:
1. 50% discount on electric, water and telephone
consumption on senior citizens centers and
residential/group homes as a form of “institutional
support”; and

2. 5% discount on electric consumption not exceeding

100 kwhrs and water consumption not exceeding 30
cubic meters for households with senior citizens
residing therein and under whose name the separate
meters are registered.
 HOW CAN SENIOR CITIZENS AVAIL OF THE
DISCOUNT PRIVILEGES FROM BUSINESS
ESTABLISHMENTS?

A senior citizen, or a duly authorized representative, must present an

ORIGINAL AND VALID senior citizens identification card issued by the Office of
Senior Citizens Affairs (OSCA) in the city or municipality where he/she
resides, with the necessary purchase booklet for medicines, or the purchase
booklet for basic necessities/prime commodities, when applicable.
R.A NO. 7277 & 10754
Magna Carta for Disabled Persons & Act
Expanding the Benefits and Privileges of
Persons with Disability (PWD)
What is the intent behind RA 7277 &
10754?

To give full support to the

improvement of the total well-
being of disabled persons and their
integration into the mainstream of
society.
Who are entitled to the benefits and
privileges granted under RA 7277 & 10754?

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
 RIGHTS AND PRIVILEGES OF DISABLED PERSONS
UNDER RA 7277
EMPLOYMENT
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.

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.

Apprenticeship

Subject to the provision of the Labor Code as amended, disabled persons shall be eligible as
apprentices or learners
 RIGHTS AND PRIVILEGES OF DISABLED PERSONS under RA
7277
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.
 RIGHTS AND PRIVILEGES OF DISABLED PERSONS
UNDER RA 7277
EMPLOYMENT

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.

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.
 RIGHTS AND PRIVILEGES OF DISABLED PERSONS
UNDER RA 7277
EDUCATION
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.

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

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.
 RIGHTS AND PRIVILEGES OF DISABLED PERSONS
UNDER RA 7277

EDUCATION
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.

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.

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, hearing
impaired, speech impaired, and orthopedically-impaired students.
 RIGHTS AND PRIVILEGES OF DISABLED PERSONS
UNDER RA 7277
HEALTH
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.

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.

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.
 RIGHTS AND PRIVILEGES OF DISABLED PERSONS
UNDER RA 7277
AUXILIARY SOCIAL SERVICES
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.
 RIGHTS AND PRIVILEGES OF DISABLED PERSONS
UNDER RA 7277
TELECOMMUNICATIONS

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.

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.
 RIGHTS AND PRIVILEGES OF DISABLED PERSONS
UNDER RA 7277
TELECOMMUNICATIONS

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.
 RIGHTS AND PRIVILEGES OF DISABLED PERSONS
UNDER RA 7277
ACCESSIBILITY

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.

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.

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.
 RIGHTS AND PRIVILEGES OF DISABLED PERSONS
UNDER RA 7277
POLITICAL AND CIVIL RIGHTS

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.

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.

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.
 RIGHTS AND PRIVILEGES OF DISABLED PERSONS
UNDER RA 7277
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 donor’s tax
subject to the provisions of Section 94 of the National Internal Revenue Code (NIRC)

(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:
RIGHTS AND PRIVILEGES OF DISABLED PERSONS
UNDER RA 7277
TAX INCENTIVES

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 contractor’s 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, impost and free.
 RIGHTS AND PRIVILEGES OF DISABLED PERSONS
UNDER RA 10754
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;
 RIGHTS AND PRIVILEGES OF DISABLED PERSONS
UNDER RA 10754
PERSONS WITH DISABILITY SHALL BE ENTITLED TO:
(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;
 RIGHTS AND PRIVILEGES OF DISABLED PERSONS
UNDER RA 10754
PERSONS WITH DISABILITY SHALL BE ENTITLED TO:

(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.
 RIGHTS AND PRIVILEGES OF DISABLED PERSONS
UNDER RA 10754
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