SENIOR CITIZEN ACT

What is Senior Citizens Act?

Republic Act 9994 or the Expanded Senior

Citizens Act of 2010 is an act granting additional
benefits and privileges to senior citizens. This act
is an amendment of RA 7432, which is known as
an act that aimed to maximize the contribution of
senior citizens to nation building, granting
benefits and special privileges and for other
purposes.
Who are considered as Senior Citizens?

• any Filipino citizen who is a resident of the Philippines

A.

• who is sixty (60) years old or above

B.

• it may apply to senior citizens with "dual citizenship" status

provided they prove their Filipino citizenship and have at least
C. six (6) months residency in the Philippines.
Senior Citizens are entitled to the following:

Discount Free
privileges services

Exemptions Incentives

Government Priority in
financial express
assistance lanes
 Discount privileges granted to Senior Citizens:
5% - discount on prime commodities and basic necessities,
- utility discount on electric and water consumption

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

50% - discount on electric, water and telephone consumption of senior

citizens centers and residential or group homes
Coverage of 20% discount and VAT-exemption:

the purchase of medicines

the professional fees of attending physician

admission fees charged by theaters, cinema houses

and concert halls, circuses, carnivals, and other
similar places of culture, leisure and amusement
Coverage of 20% discount and VAT-exemption:

actual fare for land transportation travel

medical and dental services, diagnostic

and laboratory fees

funeral and burial services for the death

of senior citizens
Coverage of 20% discount and VAT-exemption:

the utilization of services in hotels and similar

lodging establishments, restaurants and
recreation centers 

actual transportation fare for domestic air

transport services and sea shipping vessels

the professional fees of licensed professional

health workers providing home health care
services
 Comparison of Benefits of
RA 7432, RA 9257 and RA 9994
 RA 7432
Exemption from ITR
- Annual Taxable does not
exceed P60k or such amount
determined by NEDA
RA 9257
Exemption from ITR
- Annual Taxable does not
exceed the poverty level as
determined by NEDA
RA 9994
a. Exemption from Income
Tax who are considered to be
minimum wage earner under
RA 9504

20% discount on 20% discount from all b. 20% discount and

transportation services, hotels
and similar lodging
establishments, restaurants,
recreation centers and
purchases of medicine
anywhere in the country.
establishments on services of exemption from VAT
hotels and similar lodging
establishments, purchase of
medicines for the exclusive
use and enjoyment of senior
citizens and funeral and burial
services.
 RA 7432
Min. of 20% discount on
admission fees on theaters etc.
RA 9257
20% discount on admission
fees on the theaters, cinema
houses, concert halls, circuses,
carnivals etc.
RA 9994
c. Grant of a minimum of 5%
discount on the monthly utilization
of water and electricity supplied
by public utilities
d. – l. plus other benefits and
privileges

20% discount on medical dental

services, PF of attending doctors
and diagnostic and laboratory fees

20% discount in fare for

domestic air and sea travel

20% discount in public

railways, skyways and bus
fare
Requirements to avail Senior Citizen discounts:

Person Things
• Senior Citizen • Senior Citizen ID
issued by OSCA
• Duly authorized
representative • Together with purchase
booklet (Medicine or
Grocery)
Government assistance:
A.
• Monthly social pension of Php 500

B.
• Death benefit assistance of Php 2,000 to be given to the nearest surviving
relative who cared for the deceased senior citizen until his/her death

C.
• Mandatory PHILHEALTH coverage.
Penalties
Any person who refuses to honor the senior citizen card issued by this the government or violates any provision of this Act shall suffer the following
penalties:

“(a) 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);

“(b) 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); and

“(c) Any person who abuses the privileges granted herein shall be punished
with imprisonment of not less than six (6) months and a fine of not less than
Fifty thousand pesos (Php50,000.00) but not more than One hundred thousand
pesos (Php100,000.00).
 What is OSCA?

It is the Office for Senior Citizens Affair. There shall be established in all
cities and municipalities an OSCA to be headed by a senior citizen who
shall be appointed by the mayor for a term of three (3) years without
reappointment but without prejudice to an extension if exigency so
requires.

The head of the OSCA shall be appointed to serve the interest of senior
citizens and shall not be removed or replaced except for reasons of death
permanent disability or ineffective performance of his duties to the
detriment of fellow senior citizens.
THANK YOU PO!
REPORTER: HERICA F. AUDINE