Implementing Rules of RA 9994 Expanded Senior Citizens Act

Coverage and core construction rules

The IRR is known and cited as the Implementing Rules and Regulations of Republic Act No. 9994, Expanded Senior Citizens Act of 2010 (Rule I, Article 1).
The IRR is promulgated pursuant to Section 9 of Republic Act No. 9994 (Rule I, Article 2).
The IRR must be construed and applied in furtherance of the policies and objectives of the law.
In case of conflict or ambiguity, the IRR must be construed liberally in favor of senior citizens (Rule I, Article 3).

State policy and program objectives

The IRR recognizes constitutional policy to promote a just and dynamic social order, free the people from poverty through adequate social services, and improve quality of life.
The State policy includes social justice, respect for human rights, and an integrated and comprehensive approach to health development and social services for the elderly at affordable costs, giving priority to the underprivileged sick, elderly, disabled, women and children.
The IRR affirms that while the family has the duty to care for elderly members, the State may also help through just programs of social security (Rule II, Article 4).
The IRR’s objectives include: recognizing senior citizens’ rights to take their proper place in society; supporting well-being and full participation; motivating contributions to nation-building; encouraging families and communities to reaffirm caring traditions; providing comprehensive health care and rehabilitation for senior citizens with disability; and recognizing the role of the private and non-government sector through partnership (Rule II, Article 4, Section 2).
The IRR directs mechanisms that maximize senior citizens’ contributions, measures that assist and appreciate them, programs beneficial to senior citizens and communities, and community-based health and rehabilitation programs in every political unit (Rule II, Article 4, Section 3).

Definitions that govern IRR use

A Senior Citizen or Elderly is any Filipino citizen who is a resident of the Philippines and who is sixty (60) years old or above, and it may apply to senior citizens with dual citizenship status if Filipino citizenship is proven and there is at least six (6) months residency in the Philippines (Article 5, 5.1).
A Benefactor is any person who provides care or assistance to a senior citizen and on whom the senior citizen is dependent for primary care and material support, as certified by the City or Municipal Social Welfare and Development Officer (C/MSWDO) (Article 5, 5.2).
An Identification Document for availing benefits and privileges includes any of: an OSCA-issued Senior Citizens Identification Card; the Philippine passport of the elderly person; or other valid government documents establishing citizenship and that the person is at least sixty (60) years of age, including IDs that indicate elderly birthdate or age (e.g., driver’s license, voter’s ID, SSS/GSIS ID, PRC card, postal ID) (Article 5, 5.5).
An Office for Senior Citizens Affairs (OSCA) is the office established in cities and municipalities under the Office of the Mayor headed by a senior citizen (Article 5, 5.13).
An Accredited NGO is a private non-stock non-profit organization, regional or national in scope, mainly providing services for senior citizens, duly registered with SEC or CDA (or appropriate regulatory body) and registered or licensed with, and with programs accredited by, DSWD (Article 5, 5.14).
Indigent Senior Citizen refers to an elderly who is frail, sickly, or with disability and without pension or regular income/financial assistance from relatives to support basic needs, as determined by the DSWD in consultation with the National Coordinating and Monitoring Board (NCMB) (Article 5, 5.26).
The IRR expressly defines Lodging Establishment, Hotel/Hostel, Restaurant (including Quick-Service Restaurants/QSRs, Casual Dining, and Fine Dining), Medicines, Medical Services, Dental Services, Diagnostic and Laboratory Tests, and multiple residential-care related terms including Senior Citizens Center, Residential Care Facility, Group Homes, Foster Homes, and After Care Services (Article 5).

Senior citizen discounts and VAT exemption

Senior citizens are entitled to twenty percent (20%) discount and exemption from value-added tax (VAT), if applicable, on covered goods and services, for exclusive use and enjoyment/availment of senior citizens (Article 7).
The Department of Finance (DOF) through the Bureau of Internal Revenue (BIR) must issue appropriate Revenue Regulations within thirty (30) days from effectivity of the IRR covering invoicing procedures, reportorial requirements, and a system for claiming tax deductions (Article 7).
The 20% discount and VAT exemption apply to medicine and drug purchases, including influenza and pneumococcal vaccines, and vitamins/mineral supplements when medically prescribed by an attending physician (Article 7, Section 1(a)).
The 20% discount applies to purchase of essential medical supplies, accessories and equipment (including eyeglasses, hearing aids, dentures, prosthetics, walkers, crutches, wheelchairs, canes/quad canes, geriatric diapers, and other essential items) (Article 7, Section 1(b)).
For essential medical supplies sold through specified retail channels, the DOH must issue guidelines within thirty (30) days from effectivity in coordination with FDA and PHILHEALTH, including what constitutes covered items and regular review mechanisms; the DOH guidelines, in consultation with DOF and BIR, must establish compulsory rebate mechanisms among retailers, manufacturers, and distributors based on their margins (Article 7, Section 1(b)).
The 20% discount and VAT exemption apply to medical and dental services, including diagnostic and laboratory tests requested by a physician as necessary for diagnosis and/or treatment (Article 7, Section 1(c)).
The 20% discount and VAT exemption apply to professional fees of attending physicians in private hospitals, medical facilities, outpatient clinics, and home health care facilities (Article 7, Section 1(d)).
The 20% discount and VAT exemption apply to professional fees of licensed health workers providing home health care services when endorsed by private hospitals or employed through home health care employment agencies, with the discount burden borne solely by the employment agency (Article 7, Section 1(e)).
Senior citizens must present a valid and original OSCA-issued Senior Citizens Identification Card (nationwide honor) (or a duly authorized representative) to avail of benefits and privileges (Article 6).
The credit card payment rule applies to the 20% discount and VAT exemption for purchases of goods and services by senior citizens (Article 8).
The IRR prohibits double discounts by providing that where promotional discounts exist, senior citizens may avail of whichever discount is higher and more favorable, and where the senior citizen is also a person with disability (PWD), the senior citizen must use either the OSCA ID or PWD ID (Article 9).
Establishments may claim the discounts as tax deductions, allowed as deduction from gross income for the same taxable year granted, and the net deduction amount (net of VAT if applicable) must be included in gross sales receipts and supported by proper documentation under the National Internal Revenue Code (NIRC) provisions (Article 10).

Transportation, lodging, meals, and leisure rules

The Department of Transportation and Communication (DOTC), in coordination with MARINA, PPA, CAB, LRTA, PNR, MRTA, and LTFRB, must issue necessary circulars or directives within thirty (30) days from effectivity on the following transportation privileges:
- Domestic air and sea fare, including advanced booking: 20% discount (Article 7, Section 2(a)).
- Public land transportation fares (railways including LRT/MRT/PNR, buses, jeepneys, taxi, shuttle services): 20% discount (Article 7, Section 2(b)).
The DILG and DOT must issue necessary circulars or directives within thirty (30) days from effectivity to establishments to ensure compliance for:
- Hotels and similar lodging establishments: discount applies to room accommodation and other amenities such as specified services and facilities, and “hotel” includes beach and mountain resorts (Article 7, Section 3(a)).
- Restaurants: discount applies to purchase of food, drinks, dessert, and other consumable items offered for general public consumption (Article 7, Section 3(b)).
- Personal availment for dine-in services: for dine-in in hotels and restaurants, and for the dine-in services under specified provisions, the privilege must be personally availed by the senior citizen, and no proxies or authorization in favor of a non-senior citizen will be honored (Article 7, Section 3(c)).
- “Exclusive use and enjoyment” means personal consumption only, and therefore the discount does not apply to children’s meals primarily prepared and intentionally marketed for children, or to pre-contracted party packages or bulk orders (Article 7, Section 3(d)).
- Separate processing for non-eligible companions: food and consumables purchased by the senior citizen must be processed separately from non-eligible companions to ensure eligibility and computation of the 20% discount and VAT exemption (Article 7, Section 3(e)).
- If all diners are senior citizens with valid IDs, each senior citizen is entitled to the 20% discount and VAT exemption (Article 7, Section 3(e)).
- Take-Out/Take-Home/Drive-Thru orders: the 20% discount applies if the senior citizen is personally present and personally ordering and shows a valid ID (Article 7, Section 3(f)).
- Delivery orders: the discount applies if the senior citizen ID card number is given when ordering by telephone and the ID is presented upon delivery to verify identity (Article 7, Section 3(g)).
- Most Expensive Meal Combination (MEMC) applies for take-out/delivery food purchases by senior citizens in quick service restaurants, using the combination of the most expensive and biggest single-serving meal with beverage, adjusted by establishments for a single individualized purchase estimate (Article 7, Section 3(h)).
Recreation center discount applies to fees, charges, and rentals for sports facilities or equipment (including golf cart rentals and green fees), and venues for activities such as ballroom dancing, yoga, badminton, bowling, table/lawn tennis, workout gyms, and martial arts facilities (Article 7, Section 4).
Non-profit, stock golf and country clubs not open to the general public and private for exclusive membership only are not mandated to give the 20% discount if membership exclusivity is duly proven by SEC registration papers; however, if restaurants/food establishments inside such clubs are independent concessionaires and food sold are not consumable items under club membership dues, they must grant the 20% discount (Article 7, Section 4).
Admission fees privilege applies to admission fees charged by theaters/cinema/concert halls, circuses, carnivals, and similar places for culture, leisure, amusement, including museums and parks (Article 7, Section 5).
Funeral and burial services discount applies when the beneficiary or person who shoulders funeral and burial expenses claims the discount for purchase of casket, embalming, cremation cost, and other related services upon presentation of the death certificate (Article 7, Section 6).

Additional government assistance benefits

Income tax exemption applies to senior citizens considered minimum wage earners under Republic Act No. 9504 (Article 11, Section 1).
Exemption from training fees applies to senior citizens for socio-economic programs conducted by private and government agencies, subject to guidelines to be issued within thirty (30) days from effectivity by DTI, DOLE, DA, TESDA, and DOST-TRC (Article 11, Section 2).
Free medical and dental services in government facilities are required for senior citizens, including diagnostic and laboratory tests and professional fees of attending doctors in government hospitals, medical facilities, outpatient clinics, and home health care services, in accordance with DOH rules in coordination with PHILHEALTH (Article 11, Section 3).
Free vaccinations for indigent senior citizens: the DOH must administer free vaccinations against influenza virus and pneumococcal disease to indigent senior citizen patients under technical and operational guidelines issued not later than thirty (30) days from effectivity; neglected/abandoned/unattached/homeless senior citizens in government-run residential homes, centers, and facilities are likewise covered (Article 11, Section 4).
The DOH must enjoin all government and private hospitals and other health facilities to post/publish/print updated schedules of health benefits and privileges, including laboratory and diagnostic test fees, clearly identified in the guidelines (Article 11, Section 4).
Educational privileges: educational assistance must be granted to senior citizens to pursue post-secondary, post-tertiary, and vocational/technical education in public and private schools through scholarships, grants, financial aid, subsidies, and other incentives to qualified senior citizens, including support for books, learning materials, and uniform allowance to the extent feasible, provided senior citizens meet minimum admission requirements (Article 11, Section 5).
Benefits for retirees: senior citizens should be granted continuance of the same benefits and privileges granted by GSIS, SSS, and PAG-IBIG as enjoyed by those in active service, to the extent practicable; retirement benefits must be reviewed every year and, to the extent practicable, upgraded to be at par with current scale for those in actual service based on NEDA poverty threshold per region as determined by NSCB (Article 11, Section 6).
Government special programs may grant special discounts for senior citizens on purchase of basic necessities and prime commodities, subject to guidelines by DTI and DA within thirty (30) days from effectivity, and programs and guidelines must be developed by the concerned department under its jurisdiction (Article 11, Section 7).
Express lanes: accessible express lanes must be provided in all private, banking, commercial, and government establishments; if absent, priority must be given to senior citizens (Article 11, Section 8).

Utility discounts for senior citizens

A minimum of five percent (5%) discount on monthly water and electricity utilization applies to households with senior citizens, provided the individual meters are registered in the name of the senior citizen residing therein; electricity consumption does not exceed 100 kWh, and water consumption does not exceed 30 cubic meters (30 m³); the privilege is granted per household regardless of the number of senior citizens residing therein (Article 12, Section 1).
To avail of the 5% discount, a senior citizen must: apply personally or through a representative with annual renewal; submit proof of age and citizenship; submit proof of billing with meter registration in the senior citizen’s name for a period of one year; and submit proof of residence (Article 12, Section 1).
A 50% discount applies to all electricity, water, and telephone consumption for DSWD-accredited senior citizens centers and residential care institutions or group homes that are government-run or organized and operated by non-stock, non-profit domestic corporations, primarily for abandoned, neglected, unattached, or homeless senior citizens (Article 12, Section 2).
The 50% utility discount requires senior citizen centers and residential care/group homes to have been in operation for at least six (6) months and to have a separate meter for the utilities/services (Article 12, Section 2).
DSWD must issue necessary guidelines within thirty (30) days from effectivity for accredited centers and residential/group homes willing to avail the utility discount (Article 12, Section 3).
The Energy Regulatory Commission (ERC), MWSS, LWUA, and other utility regulatory agencies must formulate supplemental guidelines within six (6) months after effectivity, including recovery rate mechanisms and/or sharing of burden among distribution utilities (Article 12, Section 3).

Employment, education, health, and social services

DOLE must provide senior citizens with the capacity and desire to work or be re-employed with information and matching services in coordination with other government agencies including LGUs, with employment terms conforming to the Labor Code (as amended), Civil Service laws, and other applicable laws, rules, and regulations (Article 13, Section 1).
Private entities that employ senior citizens upon effectivity of the Act are entitled to an additional deduction from gross income equal to fifteen percent (15%) of the total amount paid as salaries and wages to senior citizens, subject to Section 34 of the National Internal Revenue Code (NIRC), as amended, and to BIR revenue regulations approved by DOF; employment must continue for at least six (6) months; and the senior citizen’s net annual income must not exceed the poverty level for that year determined by NEDA through NSCB (Article 13, Section 2).
DOLE, in coordination with agencies including DOST-Technology Resource Center (DOST-TRC) and DTI, must assess, design, and implement training programs that provide free-of-charge skills development, livelihood training, and welfare/livelihood support to senior citizens (Article 13, Section 3).
DepEd, DOST-TRC, TESDA, and CHED must institute a program ensuring access of senior citizens to formal and non-formal education in consultation with NGOs and senior citizens’ POs, including course designs, training for curriculum implementation, availability of educational facilities and distance learning materials, assessment and profiling with OSCA and the City/Municipal Social Welfare and Development Officer, and continuing research and development (Article 14).
DOH must institute a national health program in coordination with LGUs, NGOs, and POs, incorporating the National Prevention of Blindness Program and providing an integrated health service for senior citizens (Article 15, Section 1).
The National Health Program must: establish a comprehensive integrated service package; develop human resources; implement health promotion; conduct research and study; designate one (1) barangay health worker in coordination with the municipal health worker to attend senior citizens’ health needs; designate one day each month specifically for senior citizens’ medical attention; establish a senior citizens ward in every government hospital and in all levels of hospitals; and provide accessible express lanes or prioritization in all health facilities (Article 15, Section 2).
DSWD must coordinate technical assistance with DSWD, NGOs, and other agencies to LGUs for the establishment of community-based health rehabilitation programs (Article 15, Section 3).
DSWD, in cooperation with OSCA, LGUs, NGOs, and POs, must develop and implement programs and social services for senior citizens, and LGUs must ensure devolved social services are provided, including: self and social enhancement services; after care services for discharged senior citizens with counseling for senior citizens and families; neighborhood support/home care services; substitute family care via residential care, group homes, or foster homes; and community-based settings as practicum for academic institutions and caregiving curriculum in technical vocational schools (Article 16).
The national government must include senior citizens’ special housing needs in the national shelter program, including establishment of housing units for the elderly (Article 17).
The Housing and Land Use Regulatory Board (HLURB) must formulate housing rules for subdivision development suitable to male and female senior citizens’ requirements, and HDMF must promote establishment of elderly residence, review existing circulars on age limitations (sixty-five (65) years at loan application and seventy (70) years at loan maturity), and consider pension in lieu of compensation (Article 17, Section 1).
Housing program for poor senior citizens must be established in accordance with EO 105, approving and directing the implementation of the “Provision of Group/Foster Home for Neglected, Abandoned, Abused, Unattached and Poor Older Persons and Persons with Disabilities,” promulgated on May 16, 2002 (Article 17, Section 2).
DOTC and attached agencies/sectoral offices must improve implementation of programs to assist senior citizens’ full access to public transport, develop minimum standards making transportation facilities and utilities accessible, strictly implement courtesy space and seats exclusively for senior citizens, and strive to install safe lower stepping boards (Article 18).
DILG, through LGUs and in consultation with DOF and BIR, must provide incentives for persons or NGO institutions implementing foster care programs for senior citizens: realty tax holiday for the first five (5) years starting from the first year of operation/implementation, and priority in construction or maintenance of provincial or municipal roads leading to the home/residential community/retirement village (Article 19).

Social pension, PHILHEALTH, and death benefits

Indigent senior citizens are entitled to a monthly social pension stipend of Five hundred pesos (Php 500.00) to augment daily subsistence and other medical needs, subject to criteria determined by DSWD, and subject to a review every two (2) years by Congress in consultation with DSWD within three (3) months after convening the Congress (Article 20, Section 1).
DSWD, in consultation with DBM, DILG, NCMB, NGOs, and POs, must formulate guidelines within thirty (30) days from effectivity for criteria development, selection, and establishment of a database for indigent senior citizens, focusing on targeting, delivery, monitoring, and evaluation (Article 20, Section 1).
All indigent senior citizens must be covered by PHILHEALTH; LGUs where indigent senior citizens reside must allocate funds to ensure enrollment and lifetime coverage in accordance with applicable laws and regulations (Article 20, Section 2).
Social safety assistance for senior citizens to cushion economic shocks, disasters, and calamities must be available, including food, medicines, and financial assistance for domicile repair, sourced from the disaster/calamity funds of the LGUs where senior citizens reside, subject to DSWD guidelines in coordination with DILG (Article 20, Section 3).
Death benefit assistance of a minimum of Two thousand pesos (Php 2,000.00) must be given to the nearest surviving relative who took care of the deceased senior citizen until death, or in the absence of that relative, the benefactor or licensed foster family of the deceased indigent senior citizen, with adjustments every two (2) years due to inflation based on DSWD and DILG guidelines (Article 20, Section 4).

OSCA structure, appointment, and functions

OSCA must be established in all cities and municipalities as an Office for Senior Citizens Affairs (Rule VI, Article 21).
The OSCA Head must be: a Filipino citizen and resident of the city/municipality for at least one (1) year; a registered voter there; able to read and write; physically and mentally capable; a bona fide member of a duly registered senior citizens organization with a track record of at least three (3) consecutive years; of good moral character; and at least a high school graduate (Article 21, Section 1).
OSCA Head selection requires the OSCA Head be chosen from a list of three (3) nominees recommended by a general assembly of DSWD-accredited or LGU-registered senior citizens organizations, and appointed by the Mayor for a term of three (3) years without reappointment, subject to an extension not exceeding three (3) months if exigency requires (Article 21, Section 2).
The OSCA Head must serve the interests of senior citizens and cannot be removed or replaced except for death, permanent disability, or ineffective performance to the detriment of fellow senior citizens, as stated in a resolution issued by the general assembly (Article 21, Section 2).
In case of death/permanent disability, the remaining term is served by a new appointee who underwent the selection process, and the new Head may be reappointed only if not served at least one-half of the full term (Article 21, Section 2).
The OSCA Head receives an honorarium of an amount equivalent to at least Salary Grade 10, approved by the concerned local government unit; for 3rd to 6th class local government units, sanggunians may provide reasonable and practicable remuneration (Article 21, Section 3).
OSCA functions include: planning, developing, implementing, consolidating, and monitoring yearly work programs; drawing up lists of available and required services; maintaining and quarterly updating a list of senior citizens and issuing national uniform identification cards and purchase booklets free of charge valid anywhere in the country; serving as general information and liaison; monitoring compliance especially with special discounts and privileges; reporting violations to the Mayor; facilitating creation of city/municipality coordinating and monitoring boards to deliberate on complaints; assisting senior citizens in filing complaints before specified judicial offices and the DOJ when privileges are refused; assisting in investigations of fraudulent practices and abuses of discounts; and establishing linkages with accredited NGOs, POs, and barangays (Article 21, Section 4).
OSCA operations must be funded through local government unit appropriation, and an office space at the Office of the Mayor must be provided (Article 21, Section 5).
The OSCA Head must be assisted by the City or Municipal Social Welfare and Development Officer (C/MSWDO), and the Office of the Mayor must supervise OSCA relative to plans, activities, and programs (Article 21, Section 6).

Penalties and sanctions for violations

Violations in discounted medicine purchases include acts by senior citizens, representatives, or persons misusing privileges: using several purchase booklets; availing discounts to buy medicines/drugs/accessories/supplies not for the senior citizen’s use; or unauthorized use of the senior citizen identification card (Rule VII, Article 22, Section 1).
A medical practitioner commits a violation by prescribing medicines to other persons in the name of the senior citizen or giving anomalous prescriptions (Rule VII, Article 22, Section 2).
Retailers and establishments