Law Summary
Definition of Terms
- "Senior citizen" refers to any resident Filipino citizen aged 60 or older, including retirees from government and private sectors, with an income not exceeding P60,000 per annum, subject to triennial review by NEDA.
- "Benefactor" means any individual, related or not, who takes care of a senior citizen as a dependent.
- "Head of the family" is defined according to the National Internal Revenue Code.
Contribution to the Community
- Qualified senior citizens, as identified by the OSCA, may provide community services including tutoring, consultancy, teaching hobbies or income-generating skills, specialized lectures, and other services as deemed appropriate by OSCA.
- OSCA may award benefits or privileges to senior citizens in recognition of their community services.
Privileges for the Senior Citizens
- Senior citizens are entitled to a 20% discount on:
- Transportation services, hotels, lodging establishments, restaurants, recreation centers, and medicines.
- Admission fees to cultural, leisure, and amusement venues such as theaters, cinemas, concert halls, circuses, and carnivals.
- They are exempt from individual income taxes if their annual income does not exceed the threshold set by NEDA.
- Exempt from training fees in socioeconomic programs conducted by OSCA.
- Entitled to free medical and dental services in government facilities, subject to guidelines from DOH, GSIS, and SSS.
- Continuation of benefits from GSIS, SSS, and PAG-IBIG on par with those in active service, as practicable.
Government Assistance
- Caregivers of senior citizens are treated as having dependents for tax purposes.
- Individuals or institutions establishing senior citizen homes or communities receive:
- A realty tax holiday for five years from start of operation.
- Priority in infrastructure support such as road building and maintenance.
Retirement Benefits
- Government and private sector retirement benefits for senior citizens shall be upgraded to match current scales enjoyed by active employees, as feasible.
Office for Senior Citizens Affairs (OSCA)
- OSCA is established in the office of the Mayor, headed by a designated Councilor, assisted by the Community Development Officer, and coordinated with DSWD.
- Functions include:
- Planning, implementing, and monitoring work programs aligned with the law's objectives.
- Maintaining lists of services senior citizens can offer.
- Regularly updating the roster of senior citizens and issuing uniform identification cards valid nationwide.
- Acting as an information and liaison center for senior citizens.
Municipality Responsibility
- Ensures local government, particularly the Mayor, is responsible for fully implementing the Act's provisions.
Penalties
- Violations without specific penalties are punishable by imprisonment of up to one month, a fine up to P1,000, or both.
Implementing Rules and Regulations
- The Secretary of Social Welfare and Development, in coordination with the Departments of Finance, Tourism, Health, Transportation and Communications, and Interior and Local Government, shall issue necessary guidelines and rules to implement the Act.
Appropriation
- Local government units shall appropriate funds for OSCA's operation and maintenance.
- The National Government shall allocate necessary funds to achieve the Act's objectives.
Repealing Clause
- Laws, orders, decrees, and regulations inconsistent with this Act are repealed or modified accordingly.
Separability Clause
- If any provision is declared unconstitutional or invalid, the remaining provisions shall remain effective.
Effectivity
- The Act takes effect 15 days after publication in a national newspaper of general circulation.