Rationalization

RA 9994 AN ACT
GRANTING ADDITIONAL
BENEFITS AND PRIVILEGES
TO SENIOR CITIZENS,
FURTHER AMENDING
REPUBLIC ACT NO. 7432, AS
AMENDED, OTHERWISE Prohibited Acts Mandate Purpose Means
KNOWN AS “AN ACT TO
MAXIMIZE THE
CONTRIBUTION OF SENIOR
CITIZENS TO NATION
BUILDING, GRANT BENEFITS
AND SPECIAL PRIVILEGES
AND FOR OTHER
PURPOSES”

Section 4 (a) -Grant of 1. Prohibition 1. Entitlement to 1. To avail 1. Presentation of

20% Discounts to all against 20% discount and all prescribe Senior Citizens
Senior citizens and VAT establishments Vat Tax exemptions medicines to I.D. provided
exemptions to refuse to for senior citizens maintain by Government.
recognize the as well as tax credit optimum 2. Presentation
basic necessities on the part of seller. health and to Senior Citizens
such as cure their I.D. provided
medicines. 2. Senior diseases. by Government.
Citizens due to old 2. To
2. Prohibition age are presumed to encourage
against have physically the senior
attending deteriorating body citizens to be
physician and which subject them aware of and
all private to frequent regular monitor their
hospitals, check up for current state
medical preventive and of health.
facilities, curative medical
outpatient clinic services.
and home health
care services to
recognize
discounts which
shall reduce
their
professional
fees.

Section 4 (a, 3) Prohibition Prerogative on To Employment agencies

against private licensed medical accord will bear compensation
hospitals and professionals to the due to license medical
employment receive professional licensed professionals
agencies to fees endorsed by medical discounted to senior
repudiate the private hospitals or professi citizens.
 professional employed through onals
fees of the home health care what is
attending employment due to
licensed medical agencies. them.
professionals.
Section 4 (a-5) Prohibition Entitlement to 20% To provide
against the discount and more affordable
denial to the exemption to Value fares to all land
Senior Citizen Added Tax if transportation
to a convenient applicable to actual and have access
and affordable fares in public utility to places that
means of land vehicles he may desire
transportation , to go to.
by not granting
the 20%
discount
Section 4 (a-6) The prohibition Entitlement to 20% To provide
against the discount and more affordable
denial for the exemption to VAT if fares to air and
Senior Citizen applicable to actual sea
to a long fare and advanced transportation
distance travel booking in air and access to
in a convenient transport services and far places.
and affordable shipping vessels
manner, by not
granting the
20% discount
Section 4 (a-7) Prohibition To provide
against refusal them satisfying
of the facilities yet
establishment to inexpensive so
the Senior that.
Citizen to an
inexpensive
accommodation
& refreshment,
by not granting
the 20%
discount.
Section 4 (a-8) Prohibition To alleviate the
against the grief or burden
refusal for the on the expenses
Senior Citizen of the berief
to enjoy low- family of the
cost SC who may
entertainment, also burden in
 by not granting supporting their
20% discount. families.
Section 4 (a-9) The prohibition To provide a
against rejection chance to
of the afford and
establishment to choices on how
the Senior they will have a
Citizen to avail more decent
decent burial, by burial.
not providing
the 20%
discount
Section 4 (B) Prohibition To lessen the Through imposing to
against charging burden of those the BIR the recognition
the Senior who are just of the exemption of
Citizens who earning enough those low income
are minimum for their earner Senior Citizen
wage earners of everyday of paying their income
paying their necessities. tax.
income tax
Section 4 ( C) Prohibition Entitlement of 5% To abate bills Deduction on the
against the discount to commonly due to the SC generation charge of
elder’s family shared utilities used enjoyed by the the household.
members to by the household household.
exploit the registered in the name
minimum of the senior citizen
discount of 5% residing therein.
granted to the
elder for water
and electricity
supply.
Section 4 (D) - exemption Prohibition for This is to 1. Presentation
from training frees for private and encourage them Senior Citizens
socioeconomic programs. government to maximize I.D. provided
agencies under their skills and by Government.
DTI, DOLE, talent.
DA, TESDA,
and DSOT-TRC
to require
payment of
training free.
Since, the senior
citizen are
presumed by the
law to have
forgotten most
 of their
experience and
knowledge, thus
they were given
a chance to
learn new input
to be used for
their livelihood
and leisure.
Section 4 (E) Prohibition To exercise the By mandating all
against right to health public hospitals to
deprivation to as provided by provide free health
right to health. Art ___, services to all SC
Section ______ through DOH in
of the coordination with
Constitution. Philhealth.
Section 4 (F) Prohibition To assure the By providing the
against leaving prevention of necessary vaccine
the SC on their the SC in together with the health
own who are acquiring such personnel who will
prone in viruses and administer such
acquiring such diseases vaccines
viruses and
diseases
Section 4 ( H) Prohibition for To aid the 1. Apply to the
GSIS, SSS and financial needs GSIS, SSS, and
PAG-IBIG to of senior PAG-IBIG in
renounce citizens in as the young age.
benefits and much as the
privileges law presumed
granted by the to have settled
government. from massive
work and to
enjoy the
benefit
therefrom.
Section 4 (G) Prohibition on
both public and
private schools
to withhold
educational
assistance to
senior citizens
for them to
pursue post
secondary,
 tertiary, post
tertiary,
vocational and
technical
education.
Section 4 (I) Prohibition on
both
government and
private sector to
undermine the
continuing
responsiveness
and
sustainability of
the retirement
benefits of
retirees.
Section 4 (K) Prohibition to To prevent Senior Citizens I.D.
allow the non further provided by
senior citizen to exhaustion fro Government.
avail the express senior citizen
line in the the due to long
presence of lines.
senior citizen.
Section 4 (L) Prohibition on
the DSWD from
suppressing
death benefit
assistance of a
minimum of
Php 2000.00 to
the nearest
surviving
relative of a
deceased senior
citizen.
Section 5 (a) The government The SC’s following
Employment shall not refuse the Maslow’s
the provide Hierarchy of Needs is
information and required to be
matching productive to satisfy
services to the their individual needs.
SCs to be
productive One way to do this,
members of together with their
society. The personal desire, is to
 government afford of the available
shall employment matching
concurrently their capacity through
exercise this the assistance of the
with SC’s desire government.
to work or be
re-employed.

As to private
entity,
employment of
the SC for at
least 6 months,
shall let them
allow additional
deduction from
their gross
income.
Section 5 (b) Education DepEd, SCs are given the
TESDA, and opportunity to
CHED with continuously enhance
NGO’s shall not their intellectual
exclude capacity which shall
programs be, upon their
ensuring access discretion, be shared
to formal and to the younger
informal generation or be used
education for creatively to earn or
SCs. simply feel that they
belong and updated to
latest trends as to
knowledge.
Section 5 (c ) Health The government Following the
shall not stop principle of empathy it
providing is presumed that those
training among who know how it feels
SC’s who be to be in the same
community position shall be able
based health to provide care nearest
worker or health to the ideal need of the
personnel that SC.
shall specialize
in geriatric care
and health
problem in
harmony with
 NPBP of DOH.

Also, SCs ward

shall not be
removed in
every
government
hospital that
shall be
exclusively
dedicated for
confinement of
SC patients.
Section (g) Incentive for There shall be To maximize the care
Foster Care no refusal to and services to be
grant Realty Tax given to SC’s,
Holiday for the financial support is
first five years addressed by giving
from first year them leeway as to
of operation of realty tax payments.
non-
governmental Roads to
institution establishments are
caring for or prioritized to
establishing encourage SCs to go
homey, to such establishments
communities, or through letting them
villages for SCs. experience a stress-
free visit or transfer,
There shall be
no refusal as to
prioritization of
government in
construction and
maintenance of
roads going to
establishments
mentioned
above.
(Treaties)-to do and not to do