Question & AnswerQ&A (DSWD Resolution)
The official title is "An Act Granting Additional Benefits and Privileges to Senior Citizens Amending for the Purpose Republic Act No. 7432, Otherwise Known as 'Expanded Senior Citizens Act of 2003'."
Any resident citizen of the Philippines who is at least sixty (60) years old is considered a senior citizen or elderly under RA 9257.
OSCA is established in all cities and municipalities to serve senior citizens by planning, implementing, and monitoring programs, issuing identification cards, assisting in complaints, and ensuring compliance with the Act among others.
Senior citizens are entitled to at least twenty percent (20%) discount on goods and services from establishments, medical and dental services, transportation fares, admission fees to cultural and leisure activities, and exemption from individual income tax provided their income does not exceed the poverty level.
Penalties include fines from Fifty thousand pesos (P50,000) to Two hundred thousand pesos (P200,000) and imprisonment ranging from six (6) months to six (6) years depending on the number of offenses and severity. Corporations may face revocation of business permits.
A senior citizen who is a Filipino citizen and resident for at least one year, a registered voter, able to read and write, physically and mentally fit, and a bona fide member of an accredited senior citizens organization with at least three years track record.
The Board is created to formulate national action plans, coordinate programs, monitor the implementation of the law, conduct research, and report accomplishments regarding senior citizens' welfare and programs.
Establishments can claim as tax deductions the cost of the discounts granted to senior citizens on goods, services, medical and dental services, and transportation fares based on the net cost of goods sold or services rendered subject to proper documentation and regulations.
Senior citizens desirous to work or be re-employed shall be provided information and matching services. Employers of senior citizens are entitled to an additional income tax deduction equivalent to fifteen percent (15%) of salaries paid to them, provided certain conditions are met.
A benefactor is any person, related or not, who takes care of a senior citizen as a dependent, and for tax purposes, may be treated as the head of the family with corresponding personal exemptions.