THE EXPANDED SENIOR CITIZENS ACT OF 2010

Prosthetics,
(R.A. 9994)
Artificial bone replacements
The state is duty-bound to recognize the rights of
Geriatric diapers, and
senior citizens by providing support though various social
Other essential medical supplies, accessories and
systems.
equipment by or for senior citizens.
Senior citizens are granted several benefits and
c.) Medical and Dental Services in Private Facilities
privileges under RA 7432, as amended by RA 9994 & RA
d.) Professional Fees of Attending Physician/s
10645.
e.) Professional Fees of Licensed Health Workers
HOW TO AVAIL: the senior citizen or his/her authorized
Providing Home Health Care Services
representative shall present
The burden of the discount shall be borne solely by
Senior Citizens Identification Card
the employment agency given the health workers
Passport
very minimal share compared to the agency fee.
Other documents showing age and Filipino
2. Domestic transportation privileges air, land and sea
citizenship
3. Hotels, restaurants, recreational centers, and places
A Senior Citizens Identification Card is issued by
of leisure, and funeral services
the Office of Senior Citizens Affairs (OSCA) in the city or
The discount includes consumable items served by
municipality
where
the
senior
citizen
resides.
the establishments for the general public
Documentary requirements vary per municipality, but the
Note: Non-profit, stock golf and country clubs which are
basic qualifications based on RA 9994 are as follows:
not open to the general public, as duly proven by their
Resident Filipino
official Securities and Exchange (SEC) registration
Must be 60 years old or above
papers, are not mandated to give the 20% senior citizens
Senior citizens with dual citizenship residing here discount.
However, should
restaurants
and
food
for at least 6 months
establishments
inside
these
country
clubs
be
BENEFITS & PRIVILEGES
independent concessionaires and food sold are not
20% Discount and Vat Exemption
consumable items under club membership dues, they
1. Medical-related privileges
must grant the 20% senior citizen discount.
a.) Medicine and Drug Purchases
4. Admission fees privilege for places of culture, leisure
Generic or branded medicines and drugs by or for
and amusement
senior citizens
5. Funeral and burial services
Vitamins and mineral supplements
The beneficiary or any person who shall shoulder
b.) Essential Medical Supplies, Accessories and
the funeral and burial expenses of the deceased
Equipment
senior citizen, shall present the death certificate
The purchase of eyeglasses,
Such expenses shall cover the purchase of:
Casket or urn,
Hearing aids,
Embalming,
Dentures,

 Cremation cost, and

Other related services such as viewing or wake
cost, pick-up from the hospital morgue,
transport of the body to intended burial site in
the place of origin,
Note: This shall exclude obituary publication and the cost
of the memorial lot.
Other privileges
1. Income tax exemption provided he/she is considered
to be minimum wage earner in accordance with RA
9504
2. Exemption from training fees for socio-economic
programs
3. Free medical and dental services in government
facilities
4. Free vaccinations for indigent senior citizens,
neglected, abandoned, unattached or homeless senior
citizens in government-run residential homes, centers
and facilities
5. 50% discount on all electricity, water and telephone
fees for senior citizens in residential care institutions
(run by government or non-profit org)
6. Educational privileges

post-secondary, post-tertiary, as well as

vocational or technical education in both public
and private schools through provision of
scholarships, grants, financial aid, subsidies and
other incentives to qualified senior citizens

Includes support for books, learning materials,

and uniform allowance
7. Benefits and privileges for retirees
continuance of the same benefits and privileges
given by the GSIS, SSS and PAG-IBIG to those
active in service
Retirement benefits from both the government and
the private sector shall be regularly reviewed every
year to ensure their continuing responsiveness and

sustainability, and to the extent practicable and

feasible, shall be upgraded to be at par with the
current scale enjoyed by those in actual service
based on National Economic and Development
Authority (NEDA) poverty threshold per region as
determined by the National Statistical Coordination
Board (NSCB).
8. Government may grant special discounts in
special programs for senior citizens on purchase of
basic necessities and prime commodities, provided,
that such special programs and their guidelines shall
be developed by the concerned department.
9. Express/priority lanes privileges
10.
5% discount on monthly utilization of water and
electric supply provided that the account is
registered in the name of the senior citizen and that it
wont exceed 100kwh or 30 m3
11.
Death benefit assistance of at least P2,000.00
given to nearest surviving relative
12. Social Pension - monthly stipend of P500.00
13. Mandatory Philhealth coverage
***Credit card payments 20% discount and VAT
exemption shall apply
***No double discounts (promo, sale etc.) the senior
citizen can avail of the establishments offered discount
OR the 20% discount provided herein, whichever is
higher and more favorable.
In cases where the senior citizen is also a person with
disability entitled to a 20% discount under his/her valid
PWD identification card (ID), the senior citizen shall use
either but not both.
***Tax deduction
The establishment may claim the discounts provided
herein as tax deductions based on the cost of the goods
sold or services rendered: Provided, that the cost of the
discount shall be allowed as deduction from gross
income for the same taxable year that the discount is
granted: Provided, further, That the total amount of the

claimed tax deduction net of VAT, if applicable, shall be

Restricting the purchase time for senior citizens to
included in their gross sales receipts for tax purposes and
a particular hour only;
shall be subject to proper documentation and to the
provisions of the National Internal Revenue Code (NIRC),
(2) Abuse of senior citizen privileges
as amended.
Senior citizen misuses the privileges by (i) using
OTHER BENEFICIARIES
several booklets, (ii) availing discount to by
A. INCENTIVES FOR FOSTER CARE
medicines, drugs and supplies not for the use of
o Realty tax holiday for the first 5 years starting of
the senior citizens, and/or (iii) unauthorized use of
operation and/or implementation of foster care
the senior citizen ID;
program
Medical practitioner who gives prescription to
o Priority in the construction, or maintenance of
other persons in the name of the senior citizen or
provincial or municipal roads leading to the
who gives anomalous prescription.
aforesaid home, residential community or
retirement village.
Office of the Senior Citizens Affairs (OSCA)
B. TAX DEDUCTION FOR PRIVATE ENTITIES THAT Functions:
EMPLOY SENIOR CITIZENS
To plan, implement and monitor yearly work
o deduction from income tax amounting to 15% of
programs in pursuance of the objectives of the
total amount paid as salaries to senior citizens
Senior Citizens Act;
provided that they be employed for at least 6
To draw a list of available and required services
months & their annual income shall not exceed the
which can be provided by the senior citizens;
latest poverty threshold
To maintain and regularly update the list of senior
citizens
and
to
issue
national
individual
CRIMINAL OFFENSES AND PENALTIES
identification cards, free of charge
There following are acts penalized by the Senior Citizens
To serve as a general information and liaison
Act:
center for senior citizens;
(1) Refusal to honor the senior citizen card
To monitor compliance of the provisions of the
Pegging a maximum amount of food purchase
Senior Citizens Act
subject to 20% discount and VAT exemption or
To report to the mayor, any individual,
posting of notice to that effect;
establishments, business entity, institution or
Refusal to grant the 20% discount and VAT
agency found violating any provision of the Senior
exemption on take-out/drive-thru orders; credit
Citizens Act; and
card payment; delivery orders;

To assist the senior citizens in filing complaints or

Making a distinction between branded and generic
charges against any individual, establishment,
drugs and medicines in giving the 20% discount;
business entity, institution, or agency refusing to
Posting notices that availment of the 20% discount
comply with the privileges under this Act.
is limited to cash purchases only;