QuestionsQuestions (DSWD Resolution SERIES OF 2010)
The DSWD Resolution is dated June 18, 2010 and approves/adopts the IRR of Republic Act No. 9994 (Expanded Senior Citizens Act of 2010).
To prescribe procedures and guidelines for implementation of RA 9994, facilitate compliance, and achieve the law’s objectives.
It should be construed liberally and in favor of senior citizens.
Any Filipino citizen resident of the Philippines who is at least sixty (60) years old; dual citizens may qualify if they prove Filipino citizenship and have at least six (6) months residency in the Philippines.
The OSCA-issued Senior Citizen ID; the Philippine passport; or other valid documents showing citizenship and at least 60 years of age (e.g., driver’s license, voter’s ID, SSS/GSIS ID, PRC card, postal ID) indicating birthdate or age.
Senior citizens are entitled to a 20% discount and exemption from VAT, if applicable, on goods and services covered by Sections 1 to 6 of Article 7, from all establishments for the exclusive use and enjoyment/availment of senior citizens.
DOF through BIR must issue appropriate Revenue Regulations covering new invoicing procedures, reportorial requirements, and claiming tax deductions within thirty (30) days from the effectivity of the IRR.
They must be medically prescribed by an attending physician for prevention and treatment of diseases, illness, or injury.
Examples include eyeglasses, hearing aids, dentures, prosthetics, artificial bone replacements (e.g., steel), walkers, crutches, wheelchairs, canes/quad canes, geriatric diapers, and other essential medical supplies/accessories/equipment as defined by the DOH guidelines.
For dine-in services, the privilege must be personally availed of by the senior citizen; no proxies/authorization in favor of a non-senior citizen will be honored.
It means for the senior citizen’s personal consumption only. The discount does not apply to children’s meals primarily prepared for children, nor to pre-contracted party packages/bulk orders.
The senior citizen may avail of whichever discount is higher and more favorable (promotional or the 20% senior discount). If also a PWD, the senior citizen should use either the OSCA ID or the PWD ID—whichever is appropriate—consistent with the IRR’s instruction to use one ID.
Examples include misuse of privileges (using several purchase booklets, buying medicines not for the senior citizen, unauthorized use of the ID), medical practitioners giving prescriptions to others in the senior’s name, and retailer violations like refusing full discount for credit card payments or limiting discounts by signage/weekday/hour to deprive senior citizens.
A fine of not less than Php 50,000 but not exceeding Php 100,000, and imprisonment of not less than 2 years but not more than 6 years.
It is an inter-agency coordinating and monitoring mechanism at the national level. It is chaired by the DSWD Secretary (or authorized representative), vice-chaired by the DILG Secretary (or authorized representative), with members including DOJ, DOH, DTI, and representatives from five (5) accredited NGOs for senior citizens.
OSCA is established in all cities and municipalities to plan, develop, implement, consolidate, and monitor yearly work programs and to monitor compliance with the Act and IRR, among other functions. One key function is to maintain and regularly update the list of senior citizens and issue national uniform individual identification cards and purchase booklets.