Constitutional basis and objectives
- Section 1 declares that it is the duty of the family to take care of elderly members while the State may design social security programs for them, pursuant to Article XV, Section 4 of the Constitution.
- Section 1 declares alignment with Article XV, Section 10 on social justice in all phases of national development and Article XIII, Section 11 on an integrated and comprehensive approach to health development with priority for the underprivileged, sick, elderly, disabled, women and children.
- Section 1 declares policies to motivate and encourage senior citizens to contribute to nation building.
- Section 1 declares policies to encourage senior citizens’ families and communities to reaffirm the Filipino tradition of caring for senior citizens.
- Section 1 establishes aims to maximize senior citizens’ contributions, provide community measures that assist and appreciate senior citizens, and establish a program beneficial to senior citizens, their families, and the community they serve.
Core definitions
- Section 2 defines “senior citizen” as any resident citizen of the Philippines at least sixty (60) years old.
- Section 2 includes retirees from both government offices and private enterprises within the definition of senior citizen.
- Section 2 limits senior citizen to those with an income of not more than Sixty thousand pesos (P60,000.00) per annum, subject to review by the National Economic and Development Authority (NEDA) every three (3) years.
- Section 2 defines “benefactor” as any person, whether related to the senior citizen or not, who takes care of him/her as a dependent.
- Section 2 defines “head of the family” as any person as defined in the National Internal Revenue Code.
Contribution to the community
- Section 3 authorizes a qualified senior citizen, as determined by the Office for Senior Citizen Affairs (OSCA), to render services to the community.
- Section 3 provides that community services include, among others: tutorial and/or consultancy services; actual teaching and demonstration of hobbies and income generating skills; lectures on specialized fields like agriculture, health, and environmental protection.
- Section 3 includes the transfer of new skills acquired by virtue of training mentioned in Section 4, paragraph d as part of allowable community services.
- Section 3 allows other appropriate services as determined by the Office of Senior Citizens Affairs (OSCA), such as school traffic guide, tourist aid, and pre-school assistant.
- Section 3 empowers the OSCA to award or grant benefits or privileges to qualified elderly in consideration of the services rendered, in addition to privileges under Section 4.
Senior citizen privileges and tax treatment
- Section 4 grants senior citizens the twenty percent (20%) discount from all establishments relative to utilization of transportation services, hotels and similar lodging establishments, restaurants and recreation centers, and the purchase of medicine anywhere in the country.
- Section 4 provides that private establishments may claim the cost as a tax credit for the twenty percent (20%) discount benefit.
- Section 4 grants senior citizens a minimum of twenty percent (20%) discount on admission fees charged by theaters, cinema houses and concert halls, circuses, carnivals, and other similar places of culture, leisure, and amusement.
- Section 4 exempts senior citizens from the payment of individual income taxes if their annual taxable income does not exceed the property level as determined by NEDA for that year.
- Section 4 provides exemption from training fees for socioeconomic programs undertaken by the OSCA as part of its work.
- Section 4 grants free medical and dental services in government establishment anywhere in the country, subject to guidelines to be issued by the Department of Health, the Government Service Insurance System (GSIS), and the Social Security System (SSS).
- Section 4 directs that, to the extent practicable and feasible, the continuance of the same benefits and privileges given by GSIS, SSS, and PAG-IBIG be sustained for those enjoying the benefits in actual service.
Assistance for caregivers and senior housing
- Section 5 requires that the senior citizen be treated as dependents provided for in the National Internal Revenue Code, and that individual taxpayers caring for them—whether relatives or not—be accorded the Code privileges insofar as dependents are concerned.
- Section 5 grants realty and infrastructure assistance to individuals or non-governmental institutions establishing homes, residential communities, or retirement villages solely for senior citizens.
- Section 5 grants such establishments a realty tax holiday for the first five (5) years starting from the first year of operation.
- Section 5 grants priority in the building and/or maintenance of provincial or municipal roads leading to the aforesaid home, residential community, or retirement village.
Retirement benefits update
- Section 6 directs that, to the extent practicable and feasible, retirement benefits from both the Government and the private sectors shall be upgraded to be at par with the current scale enjoyed by those in actual service.
OSCA establishment and functions
- Section 7 establishes an Office for Senior Citizen Affairs (OSCA) in the Office of the Mayor.
- Section 7 provides that the OSCA is headed by a Councilor designated by the Sangguniang Bayan.
- Section 7 provides that the OSCA is assisted by the Community Development Officer in coordination with the Department of Social Welfare and Development.
- Section 7 assigns the OSCA functions to plan, implement, and monitor yearly work programs pursuing the objectives of the Act.
- Section 7 requires the OSCA to draw up a list of available and required services that can be provided by senior citizens.
- Section 7 requires the OSCA to maintain and regularly update, on a quarterly basis, the list of senior citizens and to issue nationally uniform individual identification cards valid anywhere in the country.
- Section 7 designates the OSCA as a general information and liaison center to serve senior citizens’ needs.
Local government implementation duties
- Section 8 requires the municipality, through the mayor, to ensure full implementation of the Act’s provisions.
Penalties for violations
- Section 9 imposes punishment for violation of any provision of Republic Act No. 7432 for which no penalty is specifically provided under any other law.
- Section 9 provides that such violation is punishable by imprisonment not exceeding one (1) month or a fine not exceeding One thousand pesos (P1,000.00) or both.
Implementing rules and regulations
- Section 10 requires the Secretary of Social Welfare and Development, jointly with the Department of Finance, the Department of Tourism, the Department of Health, the Department of Transportation and Communications, and the Department of Interior and Local Government, to issue the necessary rules and regulations to carry out the Act.
Appropriations for OSCA operations
- Section 11 requires that the necessary appropriation for the operation and maintenance of the OSCA be appropriated and approved by the local government units concerned.
- Section 11 requires that the National Government shall appropriate such amount, as may be necessary, to carry out the Act’s objectives.
Repeal, separability, and effectivity
- Section 12 repeals and/or modifies all provisions of laws, orders, decrees, including rules and regulations, inconsistent with the Act.
- Section 13 provides that if any part or provision of the Act is held unconstitutional or invalid, the remaining provisions not affected continue in full force and effect.
- Section 14 states effectivity fifteen (15) days after publication in one (1) national newspaper of general circulation.