Declaration of Policies and Objectives
- Family duty to care for elderly; State to provide social security
- Policies include motivating senior citizens, supporting well-being, and recognizing their rights
- Objectives focus on maximizing contributions, community support, health, and rehabilitation programs
Definition of Terms
- Definitions include: Senior Citizen (60+ years old), Benefactor, Head of Family, Geriatrics, Identification Document, Establishment, Hotel/Hostel, Lodging Establishment types, Restaurant, Medicines, Medical and Dental Services, OSCA, NGOs, Senior Citizen Centers, Residential Care, Basic Necessities, and Prime Commodities
Contribution to the Community
- Senior citizens may render community services such as tutorials, teaching, lectures, and other appropriate roles
- OSCA may award benefits for services rendered
Privileges for Senior Citizens
- 20% discounts on goods and services including hotels, restaurants, recreation centers, drugs, funeral services
- 20% discount on admission fees to cultural and leisure facilities
- Income tax exemption for those with income below poverty level
- Exemption from training fees under socio-economic programs
- Free medical and dental services in government facilities; 20% discount in private facilities
- 20% discount on domestic air, sea, and land transportation fares
- Educational assistance including scholarships and subsidies
- Continuance and upgrade of retirement benefits where feasible
- Special discounts on basic necessities and prime commodities in special programs
- Express lanes and priority services
Tax Deduction of Establishments
- Establishments granting discounts may claim these as tax deductions
- Deduction allowed from gross income for the same taxable year
- Subject to proper documentation and BIR regulations
Government Assistance
- Employment support and incentives for senior citizen employment
- Education programs facilitated by DepEd, TESDA, and CHED
- National health program focusing on geriatric care, health promotion, and research
- Social services including self-enhancement, after care, neighborhood support, and substitute family care
- Special housing programs designed for elderly needs
- Programs to enhance public transport accessibility
- Tax exemptions for benefactors acting as heads of family
Office for Senior Citizens Affairs (OSCA)
- Established in all cities and municipalities
- Head appointed from senior citizen nominees with qualifications
- Functions include planning, updating records, monitoring compliance, assisting in complaints, and coordinating with NGOs
- Financial support from local government units
Municipal/City Responsibilities
- Require establishments to display notices on senior citizen rights and privileges
- Ensure full implementation of the Act
Partnership of National and Local Government Units
- Collaborate to develop livelihood opportunities, encourage grassroots organizations, health and rehabilitation programs, and responsive local programs
Partnership of Government and NGOs
- Encourage NGO participation in service delivery, program development, and resource generation
- Provide NGOs with technical aid, project support, subsidies, and representation in advisory bodies
- Provide 50% utility discounts to accredited senior citizens centers and residential homes
- Provide realty tax holidays and infrastructure prioritization for residential care facilities
Monitoring and Coordinating Mechanism
- Establish National and Regional Inter-Agency Coordinating and Monitoring Boards chaired by DSWD
- Include representation from government agencies and accredited NGOs
- Functions include planning, monitoring, research, coordination, advocacy, and reporting
- DSWD acts as Secretariat
Penalties
- Fines and imprisonment for violations and abuses of the Act
- Higher penalties for repeat offenders
- Deportation for foreign offenders after serving sentence
- Corporate officials liable; possible cancellation of business permits
Appropriation
- Initial funding from Office of the President
- Subsequent funding included in General Appropriations Act
- Heads of agencies and LGUs to include funding in annual budgets
Final Provisions
- Repeals laws inconsistent with this Act
- Severability clause to uphold remaining provisions if any part is struck down
- Rules effective 15 days after publication in two national newspapers