Expanded Senior Citizens Act of 2010 (RA 9994)

Who are considered as senior citizens?

Senior citizen or elderly refers to any resident citizen of the Philippines at least sixty years old. This definition of senior citizen has three requirements in order that a person may be considered as a senior citizen under RA 9994 – Expanded Senior Citizens Act of 2010, thus he/she must be a:

  1. resident
  2. citizen
  3. at least sixty years old

All of these elements must be present in order that a person will be able to avail of the privileges of RA 9994. Consequently, if any of these elements is not present, the person will not be entitled to the benefits of the said law. So that you will understand this clearly, take a look at the following scenarios:

  1. Mr. Cruz is a Filipino citizen who is 60 years old but he resides in America, is he a senior citizen for the purposes of RA 9994? No. Because although he is a Filipino citizen and at least 60 years old, he is not a resident of the Philippines and so he will not be deemed as a senior citizen for the purposes of RA 9994.
  2. Mr. Smith is an American citizen who resides in Clark, Pampanga. He recently celebrated his 70th birthday. Will he be considered as a senior citizen? No. Because although he resides in the Philippines and is more than  60 years old, he is not a Filipino citizen.
  3. Ms. Reyes is a Filipino citizen and resides in Quezon City. She is 59 years old. Is she a senior citizen? No. Because she is less than 60 years old.

What are the benefits to which senior citizens are entitled?

Twenty percent (20%) discount and VAT exemption

Senior citizens are entitled to 20% discount and value added tax (VAT) exemption, when applicable, in the sale of the following goods and services from all establishments for the exclusive use of the senior citizen.

On the purchase of medicines, including:

  • influenza and pneumococcal vaccines
  • such other essential medicine supplies, accessories, equipment to be determined by the Department of Health (DOH)

On the professional fees of the attending physician/s, in:

  • all private hospitals
  • medical facilities
  • outpatient clinics
  • home health cre services

On the professional fees of licensed professional health

  • providing home health care services
  • as endorsed by private hospitals or employed through home health care employment agencies

On medical and dental services, diagnostic and laboratory fees in

  • all private hospitals
  • medical facilities
  • outpatient clinics
  • home health care services

(Note: In accordance with the rules to be issued by the DOH in coordination with PhilHealth)

In actual fare for land transportation travel in

  • public utility buses (PUB)
  • public utility jeepneys (PUJ)
  • taxis
  • asian utility vehicles (AUV)
  • shuttle services
  • public railways including LRT, MRT and PNR

In actual transportation fare for

  • domestic air transport services
  • sea shipping vessels and the like

(Note: based on the actual fare and advanced booking)

On the utilization of services in

  • hotels and similar lodging establishments
  • restaurants
  • recreation centers

On admission fees charged by:

  • theaters
  • cinema houses
  • concert halls
  • circuses
  • leisure and amusement

On funeral and burial services

  • for the death of senior citizens

Income taxes exemption

A senior citizen will be exempted from the payment of individual income taxes if the senior citizen is considered as a minimum wage earner in accordance with RA 9504

Five percent (5%) discount on water and electricity

Senior citizens will be given a minimum of 5% discount on the monthly payment of water and electricity supplied by public utilities, subject to the following conditions:

  • the meters are registered in the name of the senior citizen residing therein
  • the monthly consumption does not exceed 100 kWh of electricity and 30 cubic meters of water
  • the privilege is granted per household, regardless of the number of seniors residing therein

Training fees for socioeconomic program

Senior citizens will get discounts once they enroll in socioeconomic programs

Free medical, dental, diagnostic and laboratory fees in all government facilities

Senior citizens will get free medical, dental, diagnostic as well as laboratory fees in all government facilities. Examples of these waived fees are X-ray fee, computerized tomography scan fee, and blood test fees. Note that this exemption is still subject to the guidelines to be issued by the DOH in coordination with PhilHealth

Free vaccination

RA 9994 will entitle senior citizens to have free vaccination against influenza virus and pneumococcal disease that will be administered by the DOH. This free service will be given only to indigent senior citizen patients.

Education assistance

Senior citizens, who shall meet minimum admission requirements, will be granted education assistance in order to pursue the following:

  • secondary
  • tertiary
  • post tertiary
  • vocational and technical education
  • short term courses

This educational assistance shall be in the form of:

  • scholarships
  • grants
  • financial aids
  • subsidies and other incentives
  • support for books, learning materials, uniform allowances

Continuance of GSIS, SSS and PAG-IBIG benefits

Up to the extent that is possible, senior citizens will enjoy the same GSIS, SSS and Pag-ibig benefits enjoyed by those who are in actual service.

Upgrade of retirement benefits

To the extent possible, the retirement benefits of senior citizens who used to be part of government and private sector shall be upgraded to be at par, with the current benefits being enjoyed by those who are in actual service.

Special discounts

Senior citizens may be granted special discounts in special programs on purchase of basic commoditites, subject to guidelines to be issued by the DTI and DA.

Express or priority lanes

Senior citizens need not fall in the regular line as RA 9994 requires establishments to provide express lanes for them and in the absence thereof, to provide priority lanes.

Death benefit assistance

A minimum of Php2,000 (which will be adjusted for inflation) will be given to the nearest surviving relative of the deceased senior citizen.

Social pension

A Php500 monthly stipend will be given to indigent senior citizens

Mandatory PhilHealth coverage

Indigent senior citizens will also be covered by the national health insurance program by PhilHealth.

Social safety nets

Social safety assistance in the form of financial, medicine and food assistance shall be made available to senior citizens. These shall be taken from the disaster/calamity funds of the LGU of the place where the senior citizen resides.

What are the penalties for refusal to honor senior citizen cards?

Any person who refuses to honor a senior citizen card or violates any provision of RA 9994 shall suffer these penalties:

First violation:

  • imprisonment of not less than 2 years but not more than 6 years, and
  • fine of not less than Php50,000 but not exceeding Php100,000
  • possible cancellation or revocation of business permit, permit to operate, franchise and other similar privileges

Subsequent violations:

  • imprisonment of not less than 2 years but not more than 6 years, and
  • fine of not less than Php100,000 but not more than Php200,000
  • possible cancellation or revocation of business permit, permit to operate, franchise and other similar privileges

On the other hand, those who try to abuse the privileges being offered by the Expanded Senior Citizens Act will suffer will also be penalized, to wit:

  • imprisonment of not less than 6 months, and
  • fine of not less than Php50,000, but not more than Php100,000

Author: Atty. James Biron
Atty. James S. Biron is a corporate lawyer specializing in foreign investments, trade, mergers and acquisitions, planning and financing of projects and capital raising. Clients served include real estate, construction, energy, information technology, agriculture, education, medical and casino gaming companies.


  • Abe Pagsanhan

    Good day Attorney,

    Good article you have here for our Grandparents.

    But would you mind to verify the penalty?
    Its just that other had post different range of penalty.

    Thanks! and God Bless!

    • Atty. James Biron

      Good day to you too Abe,

      This post was intended to be a simple news report and this explains why the information contained here is somehow limited. I am planning to revise this post and make it more comprehensive to help all senior citizens who are looking for information regarding RA 9994. Expect the updated article to be posted here on or before friday (02 July 2010). Thank you!

    • Atty. James Biron

      Sir Abe, thank you for your patience. The updated version of the article is now posted. There is a more detailed discussion here regarding the penalty compared to my old article.

      • Ricky Sta. Ana

        Are barbershops included in the places of leisure?

        • Atty. James Biron

          RA 9994 does not define what are included in places of “leisure” but my personal view is that it is not included. However, seniors will receive discounts on fees charged by hotel-based barbershops

          • Marcia Veras

            Can the local DSWD provide a regular of P500 pesos to all indigent senior citizen monthly? What are the guidelines for this? 

            For the hospitalization and medical check-up(public and private) – do senior citizen be given a 50% discount fo the gross hospital bill?  How can we go about it? 

          • Atty. James Biron

            @Marcia, please read the RED note below. Thank you.

      • Catherine lagus

        My tanung lng po ako kung hnd po ba nkaboto during election wlng po bang matanggp na beneficiary galing sa municipyo

    • mrian

      Can you elaborate regarding the availing of sc in hotel?

    • mayiee

      good day atty.
      i wanted to ask,a question that regarding this republic act 9994.are the association of the senior citizens in the municipality entirely private and membership is voluntary as such, what is the extent of obligations are there compelling obligations of the local government units in the operations of these associations?

      • Atty. James Biron

        Good day Mayiee, it is a private organization but the locate government has some influence over its actions, please read Sec. 6 of the law to know more about this.

  • Ricky Sta. Ana

    Thank you so much Atty. James Biron for your personal point of view in my question.  Thanks for sharing your talent to the Filipino people.  Your articles about the R.A. 9994 will give enlightenment to the aging “heroes” of our land.  I actually printed a copy for my father so he can be aware of his benefits as a senior citizen.
    However, DSWD should clarify some points in the Implementing Rules and Regulations (IRR) of R.A. 9994 to avoid sowing confusion and arguments in the businesses mentioned therein.
    The discount shall be for room accommodation and other amenities offered by the establishment such as but not limited to hotel-based parlors and barbershops, restaurants, massage parlor, spa, sauna bath,etc.
    What does but not limited to means?  Does that mean Benchfix, Bruno’s Barbers, David’s Salon or XYZ barbershops or parlors which are not in the jurisdiction of hotels are included here?
    Salamat po.

    • Atty. James Biron

      Thank you for the kind words Ricky! You and other visitors to this site who showed their appreciation for my effort to help fellow Filipinos inspire me to continue writing more legal articles.

      With regard to your question, “but not limited to” should be interpreted with the aid of the phrase immediately preceding it, this is “offered by the establishment…” and by the term immediately succeeding the same, this term is “hotel-based“.

      Thus if a senior citizen visits Bruno’s in Powerplant Mall, Rockwell, he will not get the discount because the barbershop is not offered by a hotel and neither is it hotel-based.

  • Jen Manalo

    I am working for a company who distributes and sells herbal drinks. We sell it thru our sub-distributor and directly from our office. Are we required to grant the 20% discount to senior citizens? Thanks

    • Atty. James Biron


      RA9994 does not mention or include herbal drinks as part of the goods from which seniors could get a discount.

  • gab

    Hi, Atty. ask ko lang some of our customers give us photo copy of Senior Citizens ID pwede ba yon? Their reason  is baka mawala or maiwan ang ID,  kaya photo copy and binibigay nila.   I own a small restaurant. Thank you.

    • Atty. James Biron

      hi gab, the law and the implementing rules and regulations (IRR) do not mention whether the ID to be showed ought to be original or if mere photocopy is allowed. However, both the law as well as the IRR provides that “other documents” that will show that the person is at least 60 years of age and resident citizen, may be submitted by the senior or his duly authorized representative. thus, you should honor the card even if it is a mere photocopy/xerox

  • Ricky Sta. Ana

    Salamat po uli, Atty. James Biron.  I just can’t help but be amazed with the clarity of your explanation.  Not only that. Your response was amazingly quick.  Sana po lahat ng abogado katulad ninyo, dagliang kung tumulong sa mga Pilipino na uhaw sa legal na payo.  Dapat lang talagang tawagin kayong Legal Counsel. The Philippines has all the hope to move forward because of people like you who make the big difference.  Nawa’y dumami pa ang lahi ninyo!  God bless you and your family.

    • Atty. James Biron

      Thank you for all these compliments Sir Ricky! 🙂 I am planning to set up a Legal Forum in this website so that everyone can participate and post any questions they have and not be limited to the topics I posted here in this site.

      The Legal Forum will contain topics about political, labor, civil, tax, commercial, criminal law and other special laws. I will have to spend a big sum of money in order to set that up in this site, but when I start to think of the number of people that will be benefited or be helped by that Legal Forum, I am persuaded to continue with the plan despite the expense on my part.

      I hope that you will continue to support me and participate in the Legal Forum that I will set up here. Please expect it to be up by next week at the earliest. Thank you!

  • Tes

    Hi Atty.  Under DTI DAO no 03, series of 2005 following RA 9257 senior citizens act of 2003, senior citizen enjoys a special discount of 5% of the regular retail price of basic necessities and prime commodities listed under subject DTI admin order.  Is this rate still applicable? or discount rate to increase to 20%?  Also, are senior citizens also entitled to VAT exemption for purchases of basic necessities and prime commodities as identified by the DTI?  We operate a supermarket and convenience stores. Thank you, Atty.  You are indeed a great help to us!

    • Atty. James Biron

      Hi Tes,

      As a rule, remember to apply the highest possible discount to senior citizens. For example:

      – if Product X is covered by the DTI DAO no 03 but removed from the coverage of RA 9257, apply only the 5% discount

      – if Product X is covered by the RA 9257 but not by the DTI DAO no 03, apply the 20% discount

      – if Product X is covered by both the DTI DAO no 03 and RA 9257, apply only the 20% discount. Note: You are not required to add the 5% to the 20% discount to make it 25%. There’s no double discount in this case.

      Senior citizens are entitled to VAT discount on purchases of basic necessities and prime commodities identified in RA 9257 (please see the list in my post above)

      Thank you for the compliment!

  • che

    Hello Atty. James,

    Good afternoon.  I  am a student doing a research about RA 9994. 

    I understand that under RA 9257, senior citizens can avail 5% discount on basic commodities indicated under DAO No. 03, series of 2005.

    The provision of RA 9994 just say that senior citizens can avail “special discounts (i don’t know how much) on purchase of basic commodities, subject to dti and department of agriculture guidelines.” What is the update on DAO No. 03, series of 2005? What are the specific commodities that should be discounted under RA 9994 and how much (percent?) is the discount?

    Thank you very much! Sharing your expertise on the matter would be a lot of help.

    • Atty. James Biron

      Hello too Che,

      DAO No. 3 series of 2005 remains effective until revoked. Therefore, even with the passage of RA 9994, vendors should still apply the same discount on the same goods identified in DAO No. 3 series of 2005.

      However, when a good that is identified in DAO No. 3 series of 2005 is specifically listed under RA 9994 as a good that shall be subject to the 20% discount, senior citizens shall be entitled to the higher discount rate which is the 20% off.

      Meanwhile, we should wait for DTI and DA to revoke or modify DAO No. 3 series of 2005.

  • Marc Quines

    Good morning. As stated in the new act, senior citizens would enjoy 20% discount and vat exemption when applicable. Would this mean that if the goods is vatable, the 12% vat should be deducted in the purchase amount and then apply the 20% discount on the vat deducted amount? In effect the total discount would be 32%? Thank you

    • Atty. James Biron

      Would this mean that if the goods is vatable, the 12% vat should be deducted in the purchase amount and then apply the 20% discount on the vat deducted amount?

      — Yes Marc.

      In effect the total discount would be 32%?

      — No. You should not add 12%+20% to arrive at 32%. See this example:

      Product A costs Php100, if you deduct the 12% vat, what you will get is Php88. Now if you subtract the 20% discount on the Php88, what you will get is Php70.40. The total discount therefore is Php29.60, this is less than the 32% discount you said. 🙂

      • oppy

        I just would like to have a follow up question on this 12% vat exclusion atty. my dad used to buy medicines from mercury drug but i notice that there is the 12% vat in the receipt. does this mean mercury drug is is violating the RA 9994?

      • Edman

        Good day Atty Biron.
        Hopefully, your computation is just an estimate. The way I understand it, if P100 is the price of the vatable goods / services, its price (net of VAT) would be P89.29 (where VAT is P10.71 and not P12). Computing for the 20% discount from P89.29, you’ll get P17.86.
        Total discount/vat-exemption therefore should be P28.57 and not P29.60.
        Thank you.

  • Olan Torres

    Good afternoon.  Does the DOH have already issued a rule with regard to the 20% discount and vat exemption on medical and dental services, diagnostic and laboratory test?  If the DOH has not issued yet, can a medical facility refuse to grant discount and exemption under the said law?

    I am trying to research this new expanded senior citizen law if the word “medical service” also includes hemodialysis.  Maybe you can help me.  Thanks.  More Power, Attorney.

  • Pia

    Good Day Atty!
    Can you please give me your insights on the new policy of the DOH on the Cheaper Medicine Bill? I appreciated how you were able to simplify the expanded senior citizen act. Perhaps you could simplify the explanation of bill on cheaper medicine as well? 🙂
    More power!

    • Atty. James Biron

      Good day too Pia!

      Thank you for your appreciation of my article on the expanded senior citizens act, I will try to write an article regarding the cheaper medicines law with the same format and finish it next week.



  • E. Ocampo

    Good day Atty. Biron,
    Is the senior citizen20% discount applicable to packaged food like chicharon, tamarind,  pastillas, tarts, nuts and other “over the counter” pre-packed food items, sold by small kiosks and carts.
    I understand only restaurants, fast food outlets, hotels and the like, (where cooking is done)  are covered. Is this a correct conclusion? Thank you.

  • E. Ocampo

    Good day Atty. Biron,
    Sorry for the double post.
    I just registered, so Im making sure you get to read my query.
    Is the senior citizen20% discount applicable to packaged food like chicharon, tamarind,  pastillas, tarts, nuts and other “over the counter” pre-packed food items, sold by small kiosks and carts.
    I understand only restaurants, fast food outlets, hotels and the like, (where cooking is done)  are covered. Is this a correct conclusion? Thank you.

  • ragem_radz

    Good day,
    I already read the topics about the RA 9994 thru the newspapers, and discussing the  benefits and privileges of our senior citizens and I really appreciate it, my father right now is 56 and hopefully he can reach the age of 60.
    Thank you so much in implementing the new Republic Act in our country.  Mabuhay ang Pilipinas! ^__^

    • Atty. James Biron

      Good day too! Thanks to our legislators for passing this important law! I’m praying that your dad will not just reach the age of 60 but that he would even surpass this age! 🙂



  • mharabella

    about the vat it should be divided by 1.12 or times 12%. how about the senior who is abusively using their senior card and those who have relatives who are using the sc card without the present of the senior will it be honor or not?should xerox senior card will be honor or not?are they entitled for the discount in grocery items too??

  • mharabella

    how about for delivery??senior citizen discount should be given a full discount for what they order even if they are not the only one who will consume the product??how many times should the sc card will be use for one establishment?

  • paz

    good afternoon atty,

    how about hospital room accomodation , is this subject to 20% discount  of the amount of the room you occcupied

  • maymil

    good day.
    we have customers sa pharmacy, a doctor who is also a senior citizen. tama po ba na sila ang mag prescribe ng meds and at the same time avail the discount? how do we know na its for their personal consumption?

  • Earline Borlongan

    Hi, Atty!
    is this law posing any threat to healthcare industries?

  • Chona C. Barrun

    Hi!My mother,as my dependent was hospitalized due to cardiac problems.Being an employee of the hospital’s sister company,there’s a provision in our CBA that the hospital’s  sister company shall grant 25% discount to legal dependent,in my case ,my mother,for the hospitalization  expenses and medicines. Computation have been made honoring the PHILHEALTH coverage and my 25% discount.The senior citizen benefit of my mom was not applied because hospital claimed that they should honor one discount which was higher that the 20% my mom.Was the hospital right?


    I am a senior citizen. I just would like to read your comments/opinions/replies to those posted queries to you regarding the privileges/benefits of senior citizens.

    • Atty. James Biron

      Thank you for reading the contents of this site Ms Naron. I hope that you were able to gather useful information after reading all of my replies to the queries posted here.

  • paz

    gud pm atty,
               ang tagal naman pong mag issue ng implementing rules ng doh lampas na po ung 60 days

  • Jane Colenares

    Hi Atty,
    My mother is a senior citizen.  One time when we purchased a medicine prescribed by the doctor, we were told that it was not subject to a 20% discount because it was only a food suplement.  Is it the same with the 2010 act?

  • Ben Napiza

    Dear Atty. Biron,

    Is there any rule for a Pre-Need company to exempt Senior Citizen Planholder to VAT?

    Case: We have a planholder prior to the time he bought the plan, he was not senior citizen yet. Now that he still paying for the remaining balance for his policy he then became a senior citizen. He was insisting that he should be exempted from VAT since the law was amended to Expanded Senior Citizen thereby allowiung him to be exemped. 

    Upon reading the BIR RR07-2010, nothing was mentioned about Exemption to VAT by senior citizen in purchase of a Pre-Need plan.

    Is there any separate clause that can distinguished if to Exempt a senior citizen in purchase of a pre-need plan?

    Your answer will be beneficial to other similar industries. Thank you.


    my father died at 68 in an accident this november,2010. How much should we get from senior citizen. There was no financial assistance given to us from the office of senior citizen only the contribution from his co-senior citizen president in respective barangay of our town. Is there any other benefits to be given to us. we belong to an indeginous place. Thanks for reply.

    • Atty. James Biron

      Joyce, sorry to hear that. By the way, could you please post your query at the Forum section of this website. You can read the instruction by reading the red note below. Thank you.

  • maria brooks


  • maria brooks


    • Atty. James Biron

      Maria, please post your question at the forum section of this website. I will answer your query once I see your question posted there. Thank you.

  • […] Originally Posted by RonEtue I wonder if a foreigner can obtain a Senior Citizen Discount Card? I am a Permanent Residents of the Philippines. I have read the Revenue Act No.7-2010 and it seems like it is for Filipinos and Foreigners who are Citizens of the Philippines. http://ncmb.dswd.gov.ph/phocadownloa…g%207-2010.pdf Sec. 4, page 3 Grant of discounts to Senior Citizens. Sec.13, Page 12, states the following; "If the offender is an alien or a foreigner, he shall be deported immediately after service of sentence without further deportation proceedings". Can anyone with knowledge answer my question? Thanks Ron PS. Just found this from an attorney. Expanded Senior Citizens Act of 2010 (RA 9994) […]

  • Mauey Joreen

    Great afternoon Atty.!
    Your article had helped me a lot with my research work about the different benefits that the senior citizens should have.
    More power to you!

  • May

    hello atty. My mom is undergoing hemodialysis treatment due to Chronic Renal failure for ten years already. All of us (her children) are working already( though I am the only unmarried child) hence when my mom applied for the social pension, she was denied. I really feel that she is qualified because her expenses for dialysis treatment (twice a week ) is far more than  our family income but they are requiring her to provide them with the law which says that she is qualified. Further, may I know if there is any law which she can benefit in order to subsidize her expenses in dialysis treatment. Thank you and Godbless

    • Atty. James Biron

      Hi May, please post your question at the forum section of this site. The instruction is provided in the red NOTE below.

  • paz

    magkano po ba talaga ang deduction sa room at laboratory pag senior citizen ka actual room po ba at lab ang basehan

  • Cathy

    Hi atty. I would just like to ask if there is a minimum amount for the 20% discount to apply to senior citizen? Like for example, the total bill due should be at least php150.00 to be able to avail the said discount? Also, is this 20% discount applicable to non-vat business establishments (like carinderia)? Thank you so much.

  • elsa erpelo

    Hi Atty, I would like to ask am currently working in a new hotel. Our hotel is still plotting the hotel accounting policies and procedures.  on this matter, may i ask how is the service charge be computed if the total bill is P1000 inclusive of vat and service charge and there are 2 senior citizen. Howmuch would be their total due and please publish the computation. thanks


    hi atty..is there any legal laws especially for senior citizens who experienced physical inquiry…thank u


    hi atty.. is there any legal laws concerning senior citizens who experienced physical inquiry..thank u

  • shereyll bueza

    atty. gud day po!ask me din if bakit po ung inlaws ko pareho na silang senior citizen and madami pa po don amin ang ganun pero hindi sila nakaavail ng montly pension kuno na 500 a month kc ung sa inlaws ko kc daw me ngsusuporta sa kanila na anak n ung asawa ko po un n dati po syang president ng senior citizen sa lugar namn n nong mahina na sya d na po sya naelect as president kc naoperahan sya so bawal po ng mgtravel ng malau kc sasakay pa po ng bangkang dagat bago po makapunta d2 bayan….tama po na ganun kaya d sila nakaavail ng monthly pension o tulong financial ng gobyerno kc me ngsusuporta kanilang anak…kc pakaintindi ko po pagka senior citizen pwede po kc d namn po km mayaman na ung binibigay namn eh sobrang sobra na sa 2 na matanda n seperated namn po sila sa amin d2 km nakatira sa bayan n ung 2 po andon barrio na meron namn ibang kapatid asawa ko kaya don sila stay sila lang 2 magasawa.pls reply po sa email add ko.thanx po n more power!GOD bless po!

  • Good morning attorney, just wanna ask if it possible for a daughter to apply for her father’s senior citizen card here in quezon city?

  • maria mayleen manahan

    hey ! my 60 year old father was admitted on a private hospital and upon his discharge, the hospital refused to provide him the 20 % discount off our final bill. as i complaned to the hospital’s director , they just only provided us 1000 pesos of our bill.original bill was  12,887 and they just took out 1000 pesos .and what they told me is that they are not giving out discount for room and borad and profesinal fees.. i ned help on how i can complain on this..we’ve been through a hard times ..please help

  • Allan Esquillo

    Good day Atty.,
    Hi I’m Allan, may-ari po ako ng isang bakery who sells the typical bread like ensaymada, Spanish bread. . . in the street corner. Kasama po ba yun gaya ko na magbigay ng SC Discount? By how much po? Minsan may bumibili sa akin na senior pero mukha na mang hindi pang personal consumption dahil mukhang di niya kayang ubusin iyon sa isang araw o dalawa. Me nabasa naman po ako na kun wala naman po akong mga upuan for dining purposes, I’m not obliged to give SC discount. Please help me get a clear understanding w/ regards sa batas na ito po.
    Maraming salamat po .
    Allan Esquillo   

    • Atty. James Biron

      Good day Allan,

      Please post your question at the forum section of this website. I will answer your question once I see it there.

  • Dear Mr. Biron,
    Among foreigners, living in the Philippines and having an official certificate of residence ,like ACR-I card, a widespread discussion is going on that they also could avail of the benefits for senior citizens.
    It is known that ther is a HB 4369, by Rep. Rodriguez, Rufus B, to seek those benefits for us, foreigners.
    Are you familiar with this, and do you know it’s status?
    Jan van Dam

    • Atty. James Biron

      Dear Jan,

      HB 4369 An Act Amending Republic Act No. 7432, as Amended by Republic Act No. 9994, otherwise known as “An Act to Maximize the Contribution of Senior Citizens to Nation Building, Grant Benefits and Special Privileges and for other Purposes” is currently pending with the Committee on POPULATION AND FAMILY RELATIONS. It’s been pending since 2011-03-21

  • Nardz

    Gud day po atty. ngayon po ay nasa hospital ang tiya namin na 97 yr old na at madyo lumalala na ang kalagayan, wala po kasi syang philhealth card, ang pagkaalam  po kasi namin pag senior ay automatikong member na din ng philhealth, kaya lang po sabi sa hospital senior card lang daw ang maless sa bill nya, tama po ba yun.

  • maria

    wanted to know what the law says regarding which ID must be used to avail discounts for senior citizens. this is in reference to atty makalintals complaint today aganst a food establishmen not honoring his driver’s license. my mom is 79y/o retired govt employee, and up to this time she has never benefited from this Senior citizen act for the simple reason that she has no senior citizen id. falling in line just to get this senior id is too much strenous for her. what does the law really say?

    • Atty. James Biron


      Section 5.5 of the IRR of R.A.9994, enumerates valid identification documents:

      a) Senior Citizens’ Identification Card issued by the Office of Senior Citizens
      Affairs (OSCA) in the city or municipality where the elderly resides;
      b) The Philippine passport of the elderly person or senior citizen concerned; and
      c) Other valid documents that establish the senior citizen or elderly person as a
      citizen of the Republic and at least sixty (60) years of age, which shall include but
      not be limited to the following government-issued identification documents
      indicating an elderly’s birthdate or age: driver’s license, voters ID, SSS/GSIS ID,
      PRC card, postal ID.

  • james nikko p dela cruz

    Good am,
    Can I ask ano po ung 1.12 sa formula ng seniors citizen discount?

    • Atty. James Biron

      Good morning James Nikko,

      The 1.12 is used in the the computation of VAT for purchases of senior citizens.

      Let’s say the price of an item is Php100, to compute the VAT, follow this:

      VAT = (Selling price x 12%)/1.12
      = (Php100 x 12%)/1.12
      = Php12/1.12
      = Php10.71

  • Lolito S. Sero

    I’m 65, a senior citizen. Is it a muct that we present our Senior Citizen Purchase Booklet when buying medicines in a drugstore when I already do have my senior citizen ID + a doctor’s prescription in my name. The same query also applies to puchase in a supermarket. Thanks for the input.  Lito Sero

  • good evening po. I just want to ask atty. can the senior citizen avail discounts on medicines which are not the brand prescribed by his doctor as written in the prescription?..if he can avail without doctor’s permission, for how many days medication would be the maximum?

    • Atty. James Biron

      This is what is provided by the Department of Health Administrative Order No. 2012-0007 “3.2 As a general rule, any single dispensing shall be in accordance with the prescription issued by a physician and shall not cover more than one (1) month supply to ensure safety and potency of drugs”

  • may joy magcuro

    atty. what are the strategies/approaches and delivery system in RA 9994?

  • Norman

    Hi Attorney, can you please give us a sample computation of senior citizen discounts on a private hospital with philhealth deductions. Which applt first the philhealth deduction or the senior citizens discounts. Thanks

  • marie galang

    Are senior citizens driving exempted from the numbers coding in metro manila?

  • Pablo Q. Valenzuela

    Are grocery items covered by senior citizen act exempt from 12% VAT? I always purchased from SM Supermarket specifically at SM City Taytay and I noticed that 12% VAT is included in the payment and SM gives only 5% discount.

  • choot de vera

    Good day Atty. Biron. Drug stores exempt meds of my father excluding adult diapers which is a must for bed ridden sr citizens.Why won’t they include it?

  • I’m the president of a senior citizen organization in our barangay. we have been existing for the past 10 years but we grow up in number only 4 years ago. we having office twice a week for more than 4 years without salary or allowances from the organization. we were not able to get anything from our barangay in cash or in kind as we know that we should have a part of 1% of th IRA, as the new president I taught the time has come for us to move. every member of the organization has to pay Ph20.00 for membership fee and Ph 20.00 monthly dues as member. for every dead member we agreed to donate Ph 50.00 for member and Ph 25.00 for the spouse who is none member. we are registered to the security and exchange commission. we would like to start soliciting funds for the medical ASSISTANCE and other needs of its members as we are not supported by our barangsy. ARE WE ALLOWED TO SOLICITE UNDER PHILIPPINE LAWS. THANKS SO MAUCH AND MORE POWER.

  • Cy Ofianga

    Good day Atty. James!

    I’m Cy and I’m from Butuan City.

    May I ask if how to come up a good ordinances for senior citizens here in our city?

    • Atty. James Biron

      Good day, Cy. Ask the senior citizens, ask them what they want. Then you can come up with a good ordinance for them.

  • cherry

    Hi Atty.James,

    Would like to ask if how will i know if the senior id card of the person is true or fake? Is there a website u can enter his/her senior id number to check and identify? One more thing, how many times can a senior citizen avail his discounted meal for a day, for the same resto? Breakfast, lunch, dinner?

  • Jayme Buen

    Good Morning! Atty,

    Ask ko lng po, member po kc ng senior citizen ang lola ko pero di po siya nakaka tanggap ng monthly 500 senior citizen allowance. Ano po ba ang category para masabing indigent ang isang seno\ior citizen?

    Sa case po ng lola ko, ala po sya montly na natatanggap na pensyon sa khit ano mang sangay ng government. Maituturing po ba siyang indigent? at kanino po kmi lalapit pra maiprocess po ang bagay na ito.

    slamat po.more powe.



  • Celia M. Sta. Ana

    Dear Atty. James Biron

    I am writing this comment after reading that a manager was convicted for refusing to honor the Senior Citizen’s discount of a member who bought soft drinks.

    I have noticed that all SM food stalls do not honor the SC discounts. Is this legal? The food is cooked food for eating and not groceries. Even Robinsons Magnolia, that has prepared salads also do not honor SC discounts.

    I have also noted that several restaurants, Racks in particular, would charge a service charge in exactly the same amount as the SC discount, essentially discounting only the 12% vat for the food. Is this legal?

    Thank you for your reply.


    Celia M. Sta, Ana 72 years old.

  • Jenny Russo

    Hi Atty . James Biron,

    Good Day!

    Ask ko lang po. Senior Citizen po ng QC mother ko. and I just read po recently na may monthly pension sya. paano po kaya maka tanggap nun? ano ho ang first step.

    Thank you.



  • Mary Lorainne

    I own a massage establishment and there is this one client that really insists that she is entitled to the 20% senior citizen discount. We gave the necessary explanation that we are not covered as we are not a hotel based massage parlor but she won’t listen to any explanation. My lawyer friend told me kasi that we are not covered and even provided a copy of the said law in our establishment. Tinakot pa receptionist ko that she works for the government and that she will report us. I am not scared of her threat but I just want to make sure tama ba na we denied her the discount for the reason that our establishment is not covered.

    • Atty. James Biron

      Mary, please drop by my office so that we can discuss this.

    • Sonia S.Samonte

      Yesterday I experienced the same incident.I did not honored the Senior Citizen card . I told the client that my salon is not hotel based.He told me “magugulat na lang kayo na may pupunta dito.

      I am the owner of David’s Cut the Expert Salon.Almost 5years na ang salon ko.Recently lang ako hindi nagbigay ng discount.

      Hoping for your immediate reply.Thank you.

  • Ana de Leon

    Hi Atty.,

    May business po kasi ako, maliit na kainan lang. Itatanong ko lang po sana kung kahit maliit lang na negosyo na may maliit na capital ay kailangan magbigay ng Senior Citizen Discount?

    Thank you.

  • tonet

    Hi good day sir.. Gusto q lng po malaman kung pwede ba i avail ng kamag anak ng senior ang privilege ng senior sa restaurant.and they bring senior i.d and authorization letters.its for take out. At sinasabi nila na para sa senior un..At kung pwede dn ba ma avail nila na ang reason is NASA hospital nka confine ang senior and the senior request for its meal.tnk u.

  • Penny

    Hello Atty. James,

    I have learned a lot from this question and answer forum. Company nurse po ako dito sa General Trias. Employees here have benefits of medicine reimbursements. Ako po yung nag-aapprove if the drugs they’ve bought is reimbursable or not through the receipts. Maraming nagagalit sa kin kasi hindi ko ina-approve yung receipts na may senior citizen discount, kasi ang sabi nila, nakikigamit lang daw sila ng SC card para maka-discount. Possible po ba yon? Pwede ko ba i-quantify na lang yung mga medicines na sabi nila sila ang gumamit at hindi ang may-ari ng card?

  • nico waga

    just wanted to ask if senior citizen can avail discount in dining in carinderia.

    • Atty. James Biron

      They should be able to do that, carinderias are still under the category of restaurants.

      • gef

        tatanong lang po?sir regarding sa restaurant and carinderia ang alam ko 100k pataas capitalization(asset) is restaurant. yung 100k capitalization(asset)pababa excluding…me kasabay ako kumuha ng permit parehas kami food..yung sa akin less than 100k yung kanya 100k above hindi sya pinayagan na carinderia ang permit….ginawang restaurant kaya ang laki ng permit nya..correct me if im wrong..sa dti kasi excluding ang 100k capitalization…pano po ba ang tama? salamat

  • jj

    My tanung lng po ako kung pagmalki b ang bahay natinitirahan at may nagbibigay na anak dun sa senior ..Hindi po b sya dun ksali s nabibigyn ng 500 every month or wala po b syng matatagap n 500 monthly?

  • Diego Bandido

    Atty… ask ko lang po kung ano pwede maging penalty sa mga naka avail ng Senior Citizens National ID na hindi na po Filipino Citizen???madami na po kasi nag apply sa Office namin na dating Filipino Citizen at naging iba na citizenship, naging US, Canadian, etc. etc…madalas po kasi nangyayari e pag nalaman nila na hindi na sila makaka apply kahit sinabi na namin na bawal ang hindi Filipino Citizens… Ang gagawin pupunta kay Councilor, kay Mayor, Kay Congressman at kung sino pang Padrino…at ayun magagawaan po sila ng I.D.

  • Diego Bandido

    kahit po yung Officer-In-Charge namin madalas na pag kakilala yung applicant kahit alam niya iba na Citizenship e pinapagawaan din po…wala naman po kami magawa kungdi sumunod lang…

  • Diego Bandido

    GOOD DAY ATTY…tanong ko lang po na pag ang Senior Citizens ID ay nawala tama po ba na may bayad ang replacement nito na P100???sabi sa akin nun mga kasamahan ko na nasasaad daw sa batas na may bayad ang replacement ng ID ng Senior Citizen. nagresearch ako pero wala ako makita na batas na nagsasabi may bayad ang replacement ng ID ng mga Senior Citizens. meron man sila resibo iniissue e gawa gawa lang un resibo dahil po wala naman BIR, TIN # at pinaprint lang nila ito sa isang printing shop.

    Isa pang tanong atty e regarding ay sa pamamahala ng Social Pension. Ang mga qualified dito ay mga indigent na Senior Citizens. Ano po ang pwede maging penalty ng namamahala dito na para masama sa listahan ng pensioner ay binebentahan ng namamahala ng Peanut Butter, Food Supplements, Whitening Soap at iba pa. lalo na po pag may pay-out o bigayan na ng pera. sinasabi nila hindi nila pipnipilit na bumili ang Senior Citizens pero sa oras ng application ng Senior para sa Social Pension at Pay-out e nag-aalok sila ng binebenta nila.

  • jamil enriquez

    hi good day!

    my mother is 59 yrs old she already have senior card coz 2mos she will celebrate her 60th birthdate is she entitile to have discount since she has already a senior card?

  • April

    Hi Atty.,

    I work in a restaurant now, and we are having a hard time determining if promotional items or value meals are still subject for Vat Exempt AND 20% senior citizen discount?
    For example, combo meals, bucket meal (which has savings)..

    We are a bit confused in these statements:

    “In the purchase of goods and services which are on promotional discount, the senior citizen can avail of the promotional discount or the discount provided herein, whichever is higher.” – NO DOUBLE DISCOUNTS

    “For restaurants, the discount shall be for the sale of food, drinks, dessert and other consumable items served by the establishments, including value meals and promotional meals, offered for the consumption of the general public. (Rule IV, Article 7, Section 3(b) of the Rules and Regulations Implementing RA No. 9994 and Section 4 (g)(g.5) of RR No. 7-2010).”

    Please enlighten us on this matter.

    Thanks and regards,


  • Rizza a. G.

    Attorney, tanong ko lang po. … Tungkol po sa indigenous sr citizen grants. Pag ba di nakuha ng benefeciary ang pera during pay out, di na makukuha? Mawawala na ba yun o ma da dag dag sa pay out na makukuha nya next release?

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