REPUBLIC ACT No.

9994

EXPANDED SENIOR
CITIZENS ACT OF 2010
Who are considered as Senior Citizens?

Any Filipino citizen who is resident of the

Philippines, and who is sixty (60) years old or
above.

It may apply to senior citizens with “dual

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

a) discount privileges,
b) free services,
c) exemptions,
d) incentives,
e) government financial assistance, and
f) priority in express lanes.
Discount Privileges granted to senior
Citizens:
a) 20% discount on the purchase of certain
goods and services,
b) Special 5% discount on prime commodities
and basic necessities,
c) 5% utility discount on electric and water
consumption, and
d) 50% discount on electric, water and
telephone consumption of senior citizens
centers and residential or group homes.
What transaction by senior citizens are
covered by the 20% discount and VAT-
exemption?
a. the purchase of medicines
b. The professional fess of attending physician
c. The professional fess of licensed professional
health workers providing home health care
services
d. Medical and dental services, diagnostic and
laboratory fees
e. Actual fare for land transportation travel
f. Actual transportation fare for domestic air
transport services and sea shipping vessels
g. The utilization and services in hotels and
similar lodging establishments, 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 for the death of
senior citizens
Comparison of Benefits:
RA 7432 RA 9275 RA 9994
Exemption from ITR Exemption from ITR a. Exemption from
• Annual taxable does not • Annual taxable income
exceed P60k or such amount does not exceed tax who are
determined by NEDA the poverty level as considered to
determined by be minimum wage
NEDA earners
under RA 9504
20% discount on transportation 20% discounts from all b. 20% discount and
services, hotels and similar establishments on exemption from VAt
lodging establishments, services of hotels or
restaurant, recreation centers, similar lodging
and purchases of medecine establishments,
anywhere in the country purchase of medicines
for the exclusive use
and enjoyment os SC,
and funeral and burial
services
How can senior citizens avail of the Discount
Privileges from business establishments?
A senior citizens, or a duly authorized
representative, must present an ORIGINAL AND
VALID senior citizens identification card issued
by the Office of senior Citizens Affairs (OSCA) in
the city or municipality where he/she resides,
with the necessary purchase booklet for
medicines, or the purchase booklet for basic
necessities/prime commodities, when
applicable
Can bedridden or incapacitated senior citizens
avail of discounted purchases trough a
representative?
Yes, but senior citizens can send their duly
authorized representative to purchase their
medicines and grocery items only. However, the
representative must carry the senior citizen’s
OSCA ID, the senior citizen’s purchase booklet,
document specifically authorizing the
representative, and doctor’s prescription when
necessary.
However, discounted food purchases cannot
be by proxy or through a representative owing
to the limitation that it should be for he
exclusive use and enjoyment, or “personal
consumption” of the senior citizens only.
Does the 20% discount apply to food
supplements prescribed by an attending
physician?
No, the 20% discount on drug and medicine
purchases does not extend to food or food
supplements, even if prescribed by a doctor for
an elderly.
Vitamins and minerals specifically prescribed by
an attending physician for an elderly for the
prevention, treatment or diagnosis of a disease
or illness can be considered as medicine or drug
purchase subject to the 20% discount,
 The FDA came out with guidelines that
classified health supplements such as food and
therefore are not covered by the senior
citizens discount privileges.

 Food supplements that are not prescribed by

doctors to senior citizens should also be
subject to a 20% discount since this will
provide full support for the improvements of a
total well-being of the elderly.
Government assistance that will
directly benefit senior citizens:
a) Monthly Social Pension of P500 to be given
to indigent senior citizens, and
b) 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.
c) Mandatory Philhealth coverage.
Indigent senior citizen to any elderly who is frail,
sickly or with disability, and without pension or
permanent source of income, compensation or
financial assistance from his/her relatives to
support his/her needs, as determined by the
Department of Social Welfare Development
(DSWD) in consultation with the National
Coordinating and Monitoring Board
• Based on the law, indigent senior citizens or those 60
years old and above are entitled to monthly pension,
however, due to the limited government resources
only those 77 and above were covered by the law up
to 2014.
• A series of administrative orders issued by the
Department of Social Welfare and development
(DSWD) since 2010-2014 prioritized those who are
77 years old and above.
• In 2012, DSWD issued AO No. 4 classifying indigent
seniors aged 76 and below as” potential social
pensioners.” The releasing of P500 pension is subject
to “availability of funds.”
• Senior citizens from remote areas can hardly avail of
the pension.

• In April 2015, indigent senior citizens aged 65 and

above start to receive the Social Pension.

• Only indigent senior citizens are mandatory covered

by the national health insurance program of
Philhealth.
 PENALTIES
 For the first violation, a fine of not less than fifty
thousand pesos (P50,000.00) but not exceeding One
hundred thousand pesos (P100,000.00) and
imprisonment for not less than two (2) years but not
more than six (6) years:
 For any subsequent violation , a fine of not less than
one hundred thousand pesos (P100,000.00) but not
exceeding Two hundred thousand pesos
(P200,000.00) and imprisonment for not less than
two (2) years but not more than six (6) years.
 If the offender is an alien or foreigner, he/she shall
be deported immediately after service of sentence
without further deportation proceedings.

 Proper authorities may also cause the cancellation or

revocation of business permit, permit to operate,
franchise and other similar privileges granted to any
person, establishment or business entity that fails to
abide by the provision of this act.

 If the offender is a corporation/organization, the

official/s directly involved shall be liable.
Thank You!!!
