EXPANDED SENIOR

CITIZENS ACT OF 2010

R.A NO. 9994
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 Discount privileges 04 Free services

02 Exemptions
05 Incentives

Government financial
03 06 Priority in express lanes
assistance
 WHAT ARE THE SENIOR CITIZENS ’
DISCOUNT PRIVILEGES GRANTED
UNDER RA 9994? SENIOR CITIZENS
ARE ENTITLED TO THE FOLLOWING

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

Special 5% discount on prime commodities and basic necessities,
5% utility discount on electric and water consumption, and
50% discount on electric, water and telephone consumption of senior
citizens centers and residential or group homes

WHAT TRANSACTIONS BY SENIOR CITIZENS ARE

COVERED BY THE 20% DISCOUNT AND VAT-
EXEMPTION?
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?

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?
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
 WHAT ARE THE UTI L ITY
DISCOUNTS AVAI LABLE
TO 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?
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.
 MAGNA CARTA FOR DISABLED
PERSONS & ACT EXPANDING THE
BENEFITS AND PRIVILEGES OF
PERSONS WITH DISABILITY (PWD)

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
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
learner

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.
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
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

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.
 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:

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.
 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
 PERSONS WITH
DISABILITY SHALL BE
ENTITLED TO

(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.