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Expanded Senior Citizens Act of 2010 (RA 9994)
Loading ...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:
- resident
- citizen
- 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:
- 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.
- 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.
- 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)
Senior Citizens
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
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68 Comments
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!
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!
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.
Are barbershops included in the places of leisure?
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
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?
@Marcia, please read the RED note below. Thank you.
Can you elaborate regarding the availing of sc in hotel?
Mrian,
Please post your request at the forum section of this site. To go to the forum, follow this link:
http://www.jamesbiron.com/forum/showthread.php?3-Expanded-Senior-Citizens-Act-of-2010-(RA-9994)
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.
Example:
(a) HOTELS AND SIMILAR LODGING ESTABLISHMENTS –
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.
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.
Hi,
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
Hi,
RA9994 does not mention or include herbal drinks as part of the goods from which seniors could get a discount.
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.
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
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.
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!
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!
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!
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.
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.
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
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.
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?
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.
Good morning. Please post your question at the Legal Forum. I will answer your question in that section of this website. Thank you!
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!
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.
Cheers,
James
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.
Good day too E. Ocampo,
Kindly post your question at the forum, by following this link:
http://www.jamesbiron.com/forum/showthread.php?3-Expanded-Senior-Citizens-Act-of-2010-(RA-9994)
You have to register in order to post the question, but it is easy to do and it is also free so you need not worry. I will answer your question once you have posted it in the forum. Thank you.
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.
Hi Mr. Ocampo, I already replied to your query. Please check the forums section.
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! ^__^
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!
GOOD DAY ATTY BIRON, WOULD LIKE TO KNOW IF MASSAGE PARLOR OR SPA ARE REQUIRED TO GIVE SENIOR CITIZEN DISCOUNT OF 20%? THANK YOU
Good day too Linda,
Kindly post your question at the forum section. Here is the link:
http://www.jamesbiron.com/forum/showthread.php?3-Expanded-Senior-Citizens-Act-of-2010-(RA-9994)
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??
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?
please post your question at the forum section of this site, to go to the forum, follow this link http://www.jamesbiron.com/forum/showthreada.php?3-Expanded-Senior-Citizens-Act-of-2010-(RA-9994)
good afternoon atty,
how about hospital room accomodation , is this subject to 20% discount of the amount of the room you occcupied
Good afternoon Paz,
Please post your question at the forum section of this site. Click this link to proceed to the forum:
http://www.jamesbiron.com/forum/showthreada.php?3-Expanded-Senior-Citizens-Act-of-2010-(RA-9994)
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?
good day too.
Please post your question at the forum section of this site. Click this link to proceed to the forum:
http://www.jamesbiron.com/forum/showthreada.php?3-Expanded-Senior-Citizens-Act-of-2010-(RA-9994)
Hi, Atty!
is this law posing any threat to healthcare industries?
Hi Ms. Borlongan,
Please post your question at the forum section of this site. Click this link to proceed to the forum:
http://www.jamesbiron.com/forum/showthreada.php?3-Expanded-Senior-Citizens-Act-of-2010-(RA-9994)
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?
Hi! Please post your question at the forum section of this site. Click this link to proceed to the forum:
http://www.jamesbiron.com/forum/showthreada.php?3-Expanded-Senior-Citizens-Act-of-2010-(RA-9994)
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.
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.
gud pm atty,
ang tagal naman pong mag issue ng implementing rules ng doh lampas na po ung 60 days
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?
Hi Ms. Colenares, please read the red “note” below. Thank you.
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.
Dear Mr. Napiza, please post your query at the forum section. Click the banner below to proceed to the forum. 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.
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.
MY QUESTION IS, IF I AM NOT A US CITIZEN CAN I STILL GET DISCOUNTS IN STORES AND RESTAURANTS WHEN I VISIT THE USA?
MY QUESTION IS THE FOLLOWING, I AM NOT A US CITIZEN BUT I WILL BE VISITING THE USA CAN I STILL GET DISCOUNTS IN THE STORES AND RESTAURANTS? THANK YOU
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) [...]
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!
Awesome! Thank you for letting me know about it. May i know what course you are taking?
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
Hi May, please post your question at the forum section of this site. The instruction is provided in the red NOTE below.
magkano po ba talaga ang deduction sa room at laboratory pag senior citizen ka actual room po ba at lab ang basehan
please post your question at the forum section of this website. I will answer your question once I see it there.
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.
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 Ms Erpelo, please post your question at the forum section. I will answer it there.