Law Summary
Definition of Terms
- "Senior citizen" or "elderly" refers to any Filipino resident aged sixty (60) years or older.
- "Benefactor" refers to a person, whether related or not, who cares for a senior citizen as a dependent.
- "Head of the family" is as defined in the National Internal Revenue Code.
- "Geriatrics" is the medical science branch studying diseases and biological changes related to old age.
Contribution to the Community
- Qualified senior citizens may voluntarily render services like tutoring, consultancy, teaching hobbies, giving lectures, and transferring new skills.
- The Office for Senior Citizens Affairs (OSCA) may grant benefits or privileges in recognition of such contributions.
Privileges for Senior Citizens
- Entitled to a minimum 20% discount on services in hotels, restaurants, recreation centers, and medicine purchases.
- 20% discount on admission fees for theaters, cinemas, concerts, circuses, and similar venues.
- Exemption from individual income tax if income is below the poverty level set by NEDA.
- Exemption from training fees for socio-economic programs.
- Free medical and dental services, including diagnostic and laboratory fees, at government facilities.
- 20% discount on medical fees and professional fees in private hospitals.
- 20% discount on domestic air, sea travel, and public transportation fares.
- Educational assistance through scholarships and subsidies for post-secondary and vocational education.
- Continuance and upgrading of GSIS, SSS, and PAG-IBIG benefits for retirees.
- Possibility of special discounts on basic commodities subject to guidelines.
- Provision of express lanes or priority service in commercial and government establishments.
- Eligible senior citizens must present identification such as local government-issued ID or passport.
- Establishments granting discounts may claim these as tax deductions.
Government Assistance
- Employment: Information and re-employment assistance; private employers can claim tax deductions for hiring qualified senior citizens.
- Education: Programs ensuring access to formal and non-formal education, coordinated by DepEd, TESDA, and CHED.
- Health: National health programs specializing in geriatric care established by DOH in coordination with LGUs and NGOs.
- Social Services: DSWD, OSCA, and other agencies implement programs including social enhancement, after-care, neighborhood support, and substitute family care.
- Discounts on utilities for non-profit senior citizen centers and residential care homes.
- Housing: Inclusion of senior citizens’ housing needs in national sheltered programs.
- Public Transport: DOTC to develop programs facilitating senior citizens' access to transport facilities.
- Dependents: Senior citizens treated as dependents for tax purposes, providing certain privileges to caregivers.
- Tax and infrastructure incentives for private institutions serving senior citizens.
Office of Senior Citizens Affairs (OSCA)
- Established in all cities and municipalities, headed by a senior citizen appointed by the mayor.
- OSCA functions include planning programs, maintaining senior citizens’ registries, issuing IDs, providing information, monitoring law compliance, reporting violations, and assisting in filing complaints.
- Coordination with city/municipal social welfare officers, NGOs, POs, and barangays.
Municipal/City Responsibility
- Local government units must ensure establishments display information on senior citizens’ rights and privileges.
- Responsibility to monitor and enforce the implementation of the Act.
Partnership Between National and Local Government Units
- Collaboration to explore livelihood opportunities and community organization development for senior citizens.
Support for Non-Governmental Organizations (NGOs)
- Encouragement for NGOs to partner with the government in welfare programs for the elderly.
- Government recognition of NGOs’ role in service delivery and innovation.
Penalties
- Violations of the Act incur fines from P50,000 to P100,000 and imprisonment from 6 months to 2 years for the first offense.
- Subsequent violations have higher penalties: fines from P100,000 to P200,000 and imprisonment from 2 to 6 years.
- Abusing privileges results in fines from P5,000 to P50,000 and imprisonment of at least 6 months.
- Corporate officials personally liable for corporate violations.
- Foreign offenders shall be deported after serving their sentences.
- Business permits and franchises of violating entities may be revoked after due process.
Monitoring and Coordinating Mechanism
- Chaired by the DSWD with assistance from DOJ, DOH, DILG, and accredited NGOs representing marginalized sectors.
Implementing Rules and Regulations
- The Secretary of Social Welfare and Development shall promulgate rules within 60 days of the Act’s approval.
- Required consultations with relevant government agencies and accredited NGOs.
Appropriations
- Funding for OSCA operations comes from local government units.
- Initial funding charged to the Office of the President’s funds.
- Subsequent funding to be included in the General Appropriations Act.
Repealing Clause and Effectivity
- Conflicting laws, orders, or rules are repealed or modified accordingly.
- Unconstitutional provisions severable without affecting other provisions.
- The Act takes effect 15 days after publication in two national newspapers.