The Senior Citizens Act

Republic Act No. 7432

(as amended by R.A. 9257 and 9994)

Definition of Senior
Citizen
 Definition of Senior Citizen
Senior citizen refers to a resident citizen of the Philippines
at least 60 years old. It includes Filipinos with “dual
citizenship” status, provided they have at least six (6)
months residency in the Philippines.
Privileges of Senior
Citizen
Privileges of Senior Citizen
Senior citizens are entitled to following privileges:
1. Twenty percent (20%) discount and exemption from the
value-added tax (VAT) for their exclusive use and enjoyment
of the following services:
a.) Purchase of medicines;
b.) professional fees of attending physicians;
c.) professional fees of health workers;
d.) medical and dental services, diagnostic and laboratory
fees;
e.) actual fare for land transportation;
f.) actual fare for air and sea transportation;
g.) using services in hotels, restaurants and recreation
centers;
h.) admission fees charged by theaters, cinema houses and
concert halls, circuses, carnivals, and other similar
places of culture, leisure, and amusement; and
i.) funeral and burial services.
2. Exemption from the payment of individual income taxes;

3. Five percent (5%) discount on the monthly utilization of water and

electricity supplied by public utilities;

4. Exemptions from training fess for socioeconomic programs;

5. Free medical and dental services in all government facilities, subject to

the guidelines to be issued by the DOH in coordination with the
Philippine Health Insurance Corporation;

6. Educational assistance for post secondary, tertiary, post tertiary,

vocational and technical education as well as short term courses for
retooling in both public and private schools through provision of
scholarships, grants, financial aids, subsidies, including support for
books, learning materials, and uniform allowance, to the extent feasible,
if the senior citizen meets the minimum admission requirements;
7. To the extent practicable and feasible, the continuance of the
same benefits and privileges given by the GSIS, the SSS and the
HDMF, as the case may be, as are enjoyed by those in actual
service;

8. Special discounts on special programs for senior citizens on

purchase of basic commodities, subject to the guidelines to be
issued for the purpose by the DTI and DA;

9.Express lanes in all commercial and government

establishments or in the absence thereof, priority shall be given
to them;

10. Death benefit assistance of a minimum of Php 2,000 to be

given to the nearest surviving relative of the deceased senior
citizen which amount shall be subject to adjustments due to
inflation in accordance with the guidelines to be issued by the
DSWD; and

11. National Health Insurance Program coverage.

Conditions of availment of privileges
Conditions of availment of privileges

In the availment of the senior citizen’s privileges, the senior

citizen must submit proof of his entitlement through any of
the following:

1.) Senior citizen’s identification card issued by the Office of

the Senior Citizen Affairs;

2.) Philippine passport of the senior citizen; and

3.) Other documents showing the age and Filipino

citizenship, such as driver’s license, voters ID, Social
Security System/Government Service Insurance System ID,
Professional Regulation Commission card, or postal ID.
Additional tax deductions for private
entities that employs senior citizens
Additional tax deductions for private
entities that employs senior citizens

Senior Citizens are entitled to an additional

deduction from their gross income, equivalent to
15%, subject to the following conditions.

(a) the employment shall continue for a period of

at least six months; and

(b) the annual income of the senior citizen does

not exceed the latest poverty threshold as
determined by the NSCB of the NEDA for that year.
Criminal Offenses and
Penalties
(1) Refusal to honor the senior citizen
card
This can be committed in the following manner:

(a) Pegging a maximum amount of food purchase subject to 20% discount and the VAT
exemption or posting of notice to that effect;

(b) Refusal to grant the 20% discount and VAT exemption on take-out/take-home/drive-
thru orders it appearing that the purchase is for the exclusive use and enjoyment of
senior citizens;

(c) Refusal to grant a discount for credit card payments;

(d) Refusal to grant a 20% discount and VAT exemption on delivery orders it appearing
that the purchase is for the exclusive use and enjoyment of senior citizens;

(e) Making a distinction between branded and generic drugs and medicines in giving
the 20% discount;

(£) Posting notices that availment of the 20% discount is limited to cash purchases
only;

(g) . Limiting discountable drug and medicine purchases to certain days of the week
only;

(h) Restricting the purchase time for senior citizens to a particular hour each day only;
i.e., refusing to grant senior citizen discounts after a certain hour.
(2) Abuse of senior citizen privileges

(a) Senior citizen, his representative or a person who

misuses the privileges by:

(i) using several purchase booklets;

(ii) availing of the discount to buy medicines, drugs,

medical accessories and supplies not for the use of
the senior citizen;

(iii) unauthorized use of the identification card of

the senior citizen.

(b) Medical practitioner who gives prescription to

other persons in the name of the senior citizen or who
gives anomalous prescription.
The Office of Senior
Citizens Affairs
The Office for Senior Citizens Affairs
All cities and municipalities are obliged to
have an Office for Senior Citizens Affairs
(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. Said appointee shall be chosen
from a list of three (3) nominees as
recommended by a general assembly of
senior citizens organization in the city or
municipality.
 Qualification of OSCA Head
(a) Filipino citizen and resident of the municipality or city for at
least one (1) year;

(b) Registered voter of the concerned city or municipality;

(c) Able to read and write;

(d) Physically and mentally capable of performing the tasks of

OSCA Head;

(e) Bona fide member of a duly registered senior citizens

organization which has a track record of at least three
consecutive years;

(f) Good moral character; and

(g) At least a high school graduate.

 Functions of the OSCA
The OSCA exercises the following functions:

(a) To plan, implement and monitor yearly work programs in pursuance of the
objectives of the Senior Citizens Act;

(b) To draw up a list of available and required services which can be provided by
the senior citizens;

(c) To maintain and regularly update on a quarterly basis the list of senior
citizens and to issue national individual identification cards, free of charge, which
shall be valid anywhere in the country;

(d) To serve as a general information and liaison center for senior citizens;

(e) To monitor compliance of the provisions of the Senior Citizens Act particularly
the grant of special discounts and privileges to senior citizens;

(f) To report to the mayor, any individual, establishments, business entity,

institution or agency found violating any provision of the Senior Citizens Act; and

(g) To assist the senior citizens in filing complaints or charges against any
individual, establishment, business entity, institution, or agency refusing to
comply with the privileges