Expanded Senior Citizens Act of 2010

Legal basis and predecessor amendments

Republic Act No. 9994 further amends Republic Act No. 7432, as amended by Republic Act No. 9257.
Republic Act No. 7432, as amended by Republic Act No. 9257, is the Expanded Senior Citizens Act of 2003.
Section 1 of Republic Act No. 9994 amends the title portion of the amended Republic Act No. 7432 provisions.

Policy and objectives of the law

The State declares it is policy to promote a just and dynamic social order that ensures prosperity, independence, and freedom of the people from poverty through social services, full employment, rising standard of living, and improved quality of life (Section 2).
The law directs alignment with constitutional provisions on social justice, dignity of the human person, integrated and comprehensive health development, priority to underprivileged, sick, elderly, disabled, women, and children, and the family’s duty to care for elderly members (Section 2).
The law establishes objectives including:
- recognizing senior citizens’ rights to take their proper place in society and making it a concern of family, community, and government (Section 2);
- supporting the well-being of elderly and their full participation in society (Section 2);
- motivating senior citizens to contribute to nation building (Section 2);
- encouraging families and communities to reaffirm the tradition of caring for senior citizens (Section 2);
- providing a comprehensive health care and rehabilitation system for disabled senior citizens to foster meaningful and productive aging (Section 2);
- recognizing the role of the private sector and seeking partnership (Section 2).
The law mandates mechanisms and programs including maximizing contributions of senior citizens, assisting and appreciating senior citizens through the community, establishing beneficial programs for senior citizens, families, and communities, and establishing community-based health and rehabilitation programs in every political unit (Section 2).

Definitions established by law

A “Senior citizen or elderly” is any resident citizen of the Philippines at least sixty (60) years old (Section 3).
“Geriatrics” is the branch of medical science devoted to the study of biological and physical changes and diseases of old age (Section 3).
A “Lodging establishment” refers to a building/edifice/structure/apartment/house, including tourist inn, apartelle, motorist hotel, and pension house engaged in catering, leasing, or providing facilities to transients tourists or travelers (Section 3).
“Medical services” include hospital services, professional services of physicians and other health care professionals, and diagnostic and laboratory tests necessary for diagnosis or treatment (Section 3).
“Dental services” include oral examination, cleaning, permanent and temporary filling, extractions and gum treatments, restoration/replacement/repositioning of teeth, or alteration of the alveolar or periodontium process of the maxilla and mandible necessary for diagnosis or treatment (Section 3).
“Nearest surviving relative” is the legal spouse who survives the deceased senior citizen; if no spouse survives, it is limited to relatives in this order of degree of kinship: children, parents, siblings, grandparents, grandchildren, uncles and aunts (Section 3).
“Home health care service” is health or supportive care provided at home by licensed health care professionals, including but not limited to physicians, nurses, midwives, physical therapists, and caregivers (Section 3).
An “Indigent senior citizen” is an elderly person who is frail, sickly, or with disability, without pension or permanent source or income, compensation, or financial assistance from relatives to support basic needs, as determined by DSWD in consultation with the National Coordinating and Monitoring Board (Section 3).

Senior citizen privileges and proof

Senior citizens are entitled to a twenty percent (20%) discount and exemption from VAT, if applicable, on specified goods and services from all establishments for exclusive use and enjoyment or availment by senior citizens (Section 4(a)).
The 20% VAT-exempt discount applies to:
- purchase of medicines, including purchase of influenza and pneumococcal vaccines, and other essential medical supplies/accessories/equipment to be determined by DOH (Section 4(a)(1));
- professional fees of attending physician/s in all private hospitals, medical facilities, outpatient clinics, and home health care services (Section 4(a)(2));
- professional fees of licensed professional health workers providing home health care services as endorsed by private hospitals or employed through home health care employment agencies (Section 4(a)(3));
- medical and dental services, diagnostic and laboratory fees in all private hospitals, medical facilities, outpatient clinics, and home health care services in accordance with DOH rules and regulations in coordination with PhilHealth (Section 4(a)(4));
- actual fare for land transportation travel in PUBs, PUJs, taxis, AUVs, shuttle services, and public railways including LRT, MRT, and PNR (Section 4(a)(5));
- actual transportation fare for domestic air transport and sea shipping vessels and the like, based on actual fare and advanced booking (Section 4(a)(6));
- utilization of services in hotels and similar lodging establishments, restaurants, and recreation centers (Section 4(a)(7));
- admission fees charged by theaters, cinema houses and concert halls, circuses, carnivals, and other similar places of culture, leisure and amusement (Section 4(a)(8));
- funeral and burial services for the death of senior citizens (Section 4(a)(9)).
DOH must establish guidelines and mechanisms of compulsory rebates in the sharing of the benefit of the discounts among retailers, manufacturers, and distributors, taking into consideration their respective margins (Section 4(a)).
Senior citizens are exempt from individual income taxes if they are considered minimum wage earners under Republic Act No. 9504 (Section 4(b)).
Senior citizens receive a minimum of five percent (5%) discount on monthly utilization of water and electricity supplied by public utilities if:
- individual meters are registered in the name of the senior citizen (Section 4(c));
- monthly consumption does not exceed 100 kWh of electricity and 30 cubic meters (30 m³) of water (Section 4(c));
- the privilege is granted per household regardless of the number of senior citizens residing therein (Section 4(c)).
Senior citizens are exempt from training fees for socioeconomic programs (Section 4(d)).
Senior citizens receive free medical and dental services and diagnostic and laboratory fees (including x-rays, computerized tomography scans, and blood tests) in all government facilities, subject to DOH guidelines coordinated with PhilHealth (Section 4(e)).
DOH administers free vaccination against influenza virus and pneumococcal disease for indigent senior citizen patients (Section 4(f)).
Educational assistance covers post secondary, tertiary, post tertiary, vocational and technical education, and short-term courses for retooling through scholarships, grants, financial aids, subsidies, and other incentives for qualified senior citizens, including support for books, learning materials, and uniform allowance, to the extent feasible, provided senior citizens meet minimum admission requirements (Section 4(g)).
The law directs continuance, to the extent practicable and feasible, of the same benefits and privileges given by GSIS, SSS, and PAG-IBIG enjoyed by those in actual service (Section 4(h)).
Retirement benefits for retirees from both government and private sector must be regularly reviewed to ensure continuing responsiveness and sustainability and, to the extent practicable and feasible, upgraded to be at par with the current scale enjoyed by those in actual service (Section 4(i)).
The government may grant special discounts in special programs for senior citizens on purchase of basic commodities subject to guidelines by DTI and DA (Section 4(j)).
All commercial and government establishments must provide express lanes for senior citizens; where absent, priority must be given (Section 4(k)).
Death benefit assistance of a minimum of Two thousand pesos (Php2,000.00) is given to the nearest surviving relative of a deceased senior citizen and is subject to adjustments due to inflation under DSWD guidelines (Section 4(l)).
Senior citizens, or their duly authorized representatives, must prove entitlement through any of the following:
- an identification card issued by the OSCA of the place where the senior citizen resides, honored nationwide (Section 4);
- the senior citizen’s passport (Section 4);
- other documents establishing that the person is a Republic citizen and at least sixty (60) years old, as further provided in implementing rules and regulations (Section 4).
When goods and services are under promotional discount, the senior citizen may avail whichever is higher: the promotional discount or the discount under the law (Section 4).
Establishments may claim discounts under Section 4(a) and Section 4(c) as a tax deduction based on the cost of goods sold or services rendered, with the discount cost allowed as deduction from gross income for the same taxable year the discount is granted, and with the total amount of the claimed tax deduction net of VAT, if applicable, included in gross sales receipts for tax purposes and subject to proper documentation and the National Internal Revenue Code (NIRC) requirements (Section 4).

Government assistance and service programs

The government provides employment assistance:
- senior citizens with capacity and desire to work or be re-employed must be provided information and matching services enabling productive membership in society (Section 5(a));
- employment terms conform with the Labor Code and other laws, rules, and regulations (Section 5(a));
- private entities employing senior citizens are entitled to an additional deduction from gross income equivalent to fifteen percent (15%) of total salaries and wages paid to senior citizens, subject to Section 34 of the NIRC, if employment continues for at least six (6) months and the senior citizen’s annual income does not exceed the latest poverty threshold determined by NSCB of NEDA for that year (Section 5(a)).
DOLE, in coordination with agencies including TLRC and DTI, must assess, design, and implement training programs providing skills and welfare or livelihood support for senior citizens (Section 5(a)).
The government provides education access programs:
- DepED, TESDA, and CHED institute programs to ensure access to formal and nonformal education for senior citizens, in consultation with NGOs and POs for senior citizens (Section 5(b)).
The government provides health programs:
- DOH, in coordination with LGUs, NGOs, and POs for senior citizens, must institute a national health program providing an integrated health service for senior citizens (Section 5(c));
- the national program trains community-based health workers among senior citizens and health personnel to specialize in geriatric care and senior citizens’ health problems (Section 5(c));
- the national health program is harmonized with DOH’s National Prevention of Blindness Program (Section 5(c)).
Every government hospital must establish a “senior citizens’ ward” exclusively for senior citizens needing confinement by reason of health conditions; the ward may be used for emergency purposes when urgency of public necessity or emergency so requires, after which it must revert to its geriatric ward nature (Section 5(c)).
Social services assistance includes:
- at least fifty percent (50%) discount on electricity, water, and telephone consumption for senior citizens center and residential care/group homes that are government-run or non-stock, non-profit domestic corporations organized and operated primarily for promoting the well-being of abandoned, neglected, unattached, or homeless senior citizens, subject to DSWD guidelines (Section 5(d));
- DSWD, in cooperation with OSCA and LGUs, NGOs, and POs, must develop and implement social service programs with components:
  - self and social enhancement services,
  - after care and follow-up services with counseling for both senior citizens and their families,
  - neighborhood support services with caregiving provided by community or family members to frail, sick, or bedridden senior citizens,
  - substitute family care through residential care or group homes for abandoned, neglected, unattached, or homeless senior citizens and those incapable of self-care (Section 5(d)).
Housing assistance requires the national government to include in its national shelter program the special housing needs of senior citizens, such as establishment of housing units for the elderly (Section 5(e)).
Public transport access: DOTC must develop a program to assist senior citizens to fully gain access to public transport facilities (Section 5(f)).
Incentives for foster care include incentives to individuals or non-governmental institutions caring for or establishing homes, residential communities, or retirement villages solely for senior citizens:
- realty tax holiday for the first five (5) years starting from the first year of operation (Section 5(g));
- priority in construction or maintenance of provincial or municipal roads leading to the aforesaid homes, communities, or villages (Section 5(g)).
Additional government assistance includes:
- Social Pension: indigent senior citizens are entitled to a monthly stipend of Php500.00, subject to review every two (2) years by Congress in consultation with DSWD (Section 5(h)(1));
- Mandatory PhilHealth Coverage: all indigent senior citizens are covered by PhilHealth’s national health insurance program; LGUs must allocate necessary funds to ensure enrollment of indigent senior citizens (Section 5(h)(2));
- Social Safety Nets: social safety assistance to cushion effects of economic shocks, disasters, and calamities must be available for senior citizens and includes food, medicines, and financial assistance for domicile repair, sourced from disaster/calamity funds of LGUs where senior citizens reside, subject to DSWD guidelines (Section 5(h)(3)).

OSCA structure, staffing, and powers

An OSCA must be established in all cities and municipalities, headed by a senior citizen appointed by the mayor for a term of three (3) years without reappointment, without prejudice to an extension if exigency so requires (Section 6(a)).
The head of OSCA is chosen from a list of three (3) nominees recommended by a general assembly of senior citizens organizations in the city or municipality (Section 6(a)).
The head must serve the interest of senior citizens and cannot be removed or replaced except for reasons of death, permanent disability, or ineffective performance of duties to the detriment of fellow senior citizens (Section 6(b)).
The head of OSCA is entitled to an honorarium at least equivalent to Salary Grade 10, to be approved by the LGU concerned (Section 6(c)).
The head of OSCA is assisted by the City Social Welfare and Development Officer or Municipal Social Welfare and Development Officer, in coordination with the Social Welfare and Development Office (Section 6(d)).
The Office of the Mayor exercises supervision over OSCA regarding plans, activities, and programs; OSCA must work with and establish linkages with accredited NGOs, POs, and barangays in its area (Section 6(e)).
OSCA must perform functions including:
- planning, implementing, and monitoring yearly work programs pursuant to the Act’s objectives (Section 6(f)(a));
- drawing up a list of available and required services that can be provided by senior citizens (Section 6(f)(b));
- maintaining and regularly updating on a quarterly basis the list of senior citizens and issuing national individual identification cards free of charge, valid anywhere in the country (Section 6(f)(c));
- serving as a general information and liaison center for senior citizens (Section 6(f)(d));
- monitoring compliance with the Act, particularly special discounts and privileges (Section 6(f)(e));
- reporting to the mayor any individual, establishment, business entity, institution, or agency found violating the Act (Section 6(f)(f));
- assisting senior citizens in filing complaints or charges against any person/entity refusing to comply with privileges granted by the Act before the DOJ, Provincial Prosecutor’s Office, regional or municipal trial courts, municipal trial court in cities, or municipal circuit trial court (Section 6(f)(g)).

National coordinating board

A National Coordinating and Monitoring Board must be established (Section 8(a)).
The Board is composed of:
- a Chairperson: the Secretary of the DSWD or an authorized representative (Section 8(a)(a));
- a Vice Chairperson: the Secretary of the DILG or an authorized representative (Section 8(a)(b));
- Members: the Secretary of DOJ, Secretary of DOH, Secretary of DTI, each or their authorized representatives, and representatives from five (5) NGOs for senior citizens duly accredited by DSWD (Section 8(a)(c)(1)-(4)).
NGO representatives serve a term of three (3) years (Section 8(a)(c)(4)).
The Board may call other government agencies, NGOs, and POs as resource persons as needed; resource persons have no right to vote (Section 8(b)).

Implementing rules, coordination, and deadlines

Within sixty (60) days from the Act’s effectivity, the Secretary of DSWD must formulate and adopt amendments to existing rules and regulations implementing Republic Act No. 7432, as amended by Republic Act No. 9257, to carry out the Act’s objectives (Section 9(a)).
The DSWD Secretary must do so in consultation with Department of Finance, Department of Tourism, HUDCC, DOLE, DOJ, DILG, DTI, DOH, DOTC, NEDA, DepED, TESDA, CHED, and five (5) NGOs or POs for senior citizens duly accredited by DSWD (Section 9(a)).
Guidelines under Section 4(a)(i) must be established by DOH within sixty (60) days from the Act’s effectivity (Section 9(b)).

Appropriations and first-year funding

Necessary appropriations for operation and maintenance of OSCA are appropriated and approved by the concerned LGUs (Section 10(a)).
For national government agencies, requirements to implement provisions of the Act must be included in their respective budgets (Section 10(a)).
Funds for the national health program and vaccination of senior citizens in the first year of implementation must be added to DOH’s regular appropriations, and thereafter added as a line item under the DOH budget in subsequent General Appropriations Acts (Section 10(a)).
The monthly social pension for indigent senior citizens in the first year of implementation must be added to DSWD’s regular appropriations, and thereafter included as a line item under the DSWD budget in subsequent General Appropriations Acts (Section 10(a)).

Penalties, liability, and enforcement powers

Any person who refuses to honor the senior citizen card issued by government or violates any provision of the Act is punishable under Section 10 penalties (Section 7).
Penalties for refusal to honor or violation:
- first violation: imprisonment of not less than two (2) years but more than six (6) years and a fine of not less than Fifty thousand pesos (Php50,000.00) but not exceeding One hundred thousand pesos (Php100,000.00) (Section 7(a));
- subsequent violation: imprisonment of not less than two (2) years but not more than six (6) years and a fine of not less than One hundred thousand pesos (Php100,000.00) but not exceeding Two hundred thousand pesos (Php200,000.00) (Section 7(b));
- abuse of privileges granted: imprisonment of not less than six (6) months and a fine of not less than Fifty thousand pesos (Php50,000.00) but not more than One hundred thousand pesos (Php100,000.00) (Section 7(c)).
If the offender is a corporation, partnership, organization, or similar entity, officials directly involved (including president, general manager, managing partner, or other officer charged with management) are liable (Section 7).
If the offender is an alien or foreigner, the person shall be deported immediately after service of sentence (Section 7).
Upon filing of an appropriate complaint and after due notice and hearing, proper authorities may cancel or revoke business permit, permit to operate, franchise, and other similar privileges of any person, establishment, or business entity failing to abide by the Act (Section 7).

Repeal, separability, and effectivity

All laws, executive orders, rules and regulations, or parts inconsistent with the Act are repealed or modified accordingly (Section 11).
If any part or provision is declared unconstitutional and invalid, other parts remain in full force and effect (Section 12).
The Act takes effect fifteen (15) days after complete publication in the Official Gazette or in at least two (2) newspapers of general circulation, whichever comes earlier (Section 13).