Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

EIGHTEENTH CONGRESS
First Regular Session

48

61
House Bill No.

Introduced by HON. FRANCISCO G. DATOL, JR.
Representative, Senior Citizens Party-List

EXPLANATORY NOTE

Those who have less in life shall have more in law. This adage rings more true when it comes
to our senior citizens who also suffer from a disability. Our Constitution, in recognition of this,
mandates the Congress to give highest priority to the enactment of measures that
protect and enhance the right of all the people to human dignity, reduce social,
economic, and political inequalities, and remove cultural inequities by equitably
diffusing wealth and political power for the common good. It further states the need
for social services to prioritize the needs of the underprivileged, sick, elderly, disabled,
women, and children. Here, constitutional wisdom elucidates the need to grant further priority
to those who suffer from unequal circumstances. Equality achieved through social justice.

However, while we fulfilled the above-mentioned constitutional mandates by providing a social
security net to the elderly and the disabled through the privilege of a tax discount for goods
and services availed by them. The same mandate is not fulfilled for our citizens who suffer,
from not just one (1), but two (2) unequal circumstances. Today, a senior citizen who also
suffer from a disability is treated similarly as those who only suffer from either disability or old
age. Thus, while senior citizens with disability suffer more than other vulnerable demographics
of our society, they are still treated similarly. This runs afoul with our Constitution whose equal
protection mandate provides that those who are not similarly circumstances, shall not be
treated the same.


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The proposed measure seek to remedy the afore-mentioned inequality and Constitutional
corundum that aot in status quo. It seeks to grant proper recognition and priority to the
suffering of our elderly with disability by increasing the tax discount available to
them to thirty percent (30%). By increasing the tax discount available to them, this bill
can lighten their burden and extend comfort as they live through the remaining years of their
lives. This measure allows our elderly with disability, who has higher fiscal needs, to save
more money which they can now allocate to attend to the needs that comes with their old
age and disability.

This measure is but a small trade-off for the better protection and welfare of one of the most
vulnerable members of our society. Through this, we, as a nation, can finally fulfil our
Constitutional mandate to promote social justice by protecting and uphold the welfare of the
vulnerable sectors of our society. We again re-affirm our commitment to the adage, “those
who have less in life shall have more in law.”

In view of this, passage of the bill is sought.

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Representati
Senior Citizens Party-List


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

EIGHTEENTH CONGRESS
First Regular Session

6148

House Bill No.

Introduced by HON. FRANCISCO G. DATOL, JR.
Representative, Senior Citizens Party-List

AN ACT GRANTING ADDITIONAL BENEFITS AND PRIVILEGES TO SENIOR
CITIZENS WITH DISABILITIES (SCWD)

Be it enacted by the Senate and House of Representatives of Philippines in Congress
assembled:

Section 1. Title. - This Act Shall be known as the "Senior Citizen with Disabilities Act of
2020."

‘Section 2. Policies. - As provided in the Constitution of the Philippines:

a)

b)

to)

It is the declared policy of the State to promote a just and dynamic social order that will
ensure the prosperity and independence of the nation and free the people from poverty
through policies that provide adequate social services, promote full employment, a rising
standard of living, and an improved quality of life for all.

It is further declared that the State shall promote social justice in all phases of national
development and values the dignity of every human person and guarantees full respect
for human rights.

In all matters relating to the care, health, and benefits of the elderly, the State shall
adopt an integrated and comprehensive approach to health development which shall
endeavor to make essential goods, health and other social services available to all people
at affordable costs giving priority for the needs of the underprivileged sick, elderly,
disabled, women and children.


Section 3. Aiea - Consonant with these constitutional policies, Republic Act (R.A.)
Rul

9994, these

a)

b)

°)

dq)

e)

9)

shall serve the following objectives:

To recognize the rights of senior citizens with disabilities to take their proper place in
society and make them a concern of the family, community, and government;

The State shall adopt policies ensuring the continued rehabilitation, self-development
and sv hee of disabled persons. It shall develop their skills and potentials to enable
them to compete favorably for available opportunities;

To give full support to the improvement of the total well-being of the elderly and the
disabled in their full participation as an integral part of Philippine society and exert all
efforts to remove all social, cultural, economic, environmental and attitudinal barriers
that are prejudicial to disabled senior citizens;

To motivate and encourage the senior citizens with disabilities to contribute to nation
building and foster their capability to attain a more meaningful, productive and satisfying
life.;
To encourage their families and the communities they live in to reaffirm and apply the
valued Fillpino traditions of caring for the senior citizens with disabilities;

To provide a comprehensive health care and rehabilitation system for senior citizens
with disability to foster their capacity to attain a more meaningful and productive ageing;
and |
To recognize the important role of the private and the non-government sector in the
improvement of the welfare of senior citizens with disabilities and to actively seek their
partnership.

Section 3. Construction. - These Rules shall be construed and applied in accordance with and
in furtherance of the policies and objectives of the law. In case of conflict or ambiguity, the
same shall be construed liberally and in favor of the Senior Citizens with Disabilities (SCWD).

Section 4. Definition of terms. - For purposes of this Act, these terms are defined as follows:

(a)

(b)

Senior citizen or elderly refers to any resident citizen of the Philippines at least sixty (60)
years old;

Disabled persons are those suffering from restriction or different abilities, as a result of
‘a mental, physical or sensory impairment, to perform an activity in the manner or within
the range considered normal for a human being.


(d)

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(9)

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Impairmentis any loss, diminution or aberration of psychological, physiological, or
anatomical structure or function.

Disability shall mean (1) a physical or mental impairment that substantially limits one or
more psychological, physiological or anatomical function of an individual or activities of
such individual (2) a record of such an impairment; or (3) being regarded as having
‘such an impairment.

Senior Citizens with Disability refers to any resident of the Philippines at least sixty (60)
years old, who also suffer from a disability.

Geriatrics refer to the branch of medical science devoted to the study of the biological
and physical changes and the diseases of old age;

Lodging establishment refers to a building, edifice, structure, apartment or house
including tourist inn, apartelle, motorist hotel, and pension house engaged in catering,
leasing or providing facilities to transients, tourists or travelers;

Medical Services refer to hospital services, professional services of physicians and other
health care professionals and diagnostics and laboratory tests that the necessary for the
diagnosis or treatment of an illness or injury;

Dental services to oral examination, cleaning, permanent and temporary filing,
extractions and gum treatments, restoration, replacement or repositioning of teeth, or
alteration of the alveolar or periodontium process of the maxilla and the mandible that
are necessary for the diagnosis or treatment of an illness or injury;

Home health care service refers to health or supportive care provided to the senior
citizen patient at home by licensed health care professionals to include, but not limited
to, physicians, nurses, midwives, physical therapist and caregivers; and

Section 5. Senior Citizens with Disability shall be entitled to the following:

The grant of thirty percent (30%) discount and exemption from the value-added tax (VAT), if
applicable, on the sale of the following goods and services from all establishments, for the
exclusive use and enjoyment or availment of the senior citizen:

a)

b)

(On all generic or branded medicines and drugs by or for SCWD, including the purchase
of influenza, pneumococcal vaccines, and vitamins and mineral supplements which are
medically prescribed by an attending physician for prevention and treatment of diseases,
illness, or injury.;

On essential medical supplies, accessories, and equipment including, but not limited

to: eyeglasses, hearing aids, dentures, prosthetics, artificial bone replacements like
steel, walkers, crutches, wheelchairs whether manual or electric-powered, canes/quad


°

d)

e)

9)

h)

canes, geriatric diapers, and other essential medical supplies, accessories and
equipment by or for SCWD.
On the professional fees of attending physician/s in all private hospitals, medical

facilities, outpatient clinics and home health care 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, and home health care services, in accordance with
the rules and regulations to be issued by the Department of Health (DOH), in
coordination with the Philippine Health Insurance Corporation (PhilHealth);

In actual fare for land transportation travel in public utility buses (PUBs), public utility
jeepneys (PUJs), taxis, Asian utility vehicles (AUVs), shuttle services and public railways,
including Light Rail Transit (LRT), Mass Rail Transit (MRT), and Philippine National
Railways (PNR);

In actual transportation fare for domestic air transport services and sea shipping vessels
and the like, based on the actual fare and advanced booking;

On the fees and charges relative to the utilization of all services in hotels and similar
lodging establishments; restaurants and recreation centers;

On admission fees charged by theaters, cinema houses, concert halls, circuses, carnivals
and other similar places of culture, leisure and amusement;

On funeral and burial services for the death of SCWD. Provided, That the beneficiary or
any person who shall shoulder the funeral and burial expenses of the deceased SCWD
shall claim the discount under this rule for the deceased SCWD upon presentation of the
death certificate. Such expenses shall cover the purchase of casket or urn, embalming,
hospital morgue, transport of the body to intended burial site in the place of origin, but
shall exclude obituary publication and the cost of the memorial lot.;

In the availment of the privileges mentioned above, the senior citizen, or his/her duly
authorized representative, may submit as proof of his/her entitled thereto by presenting both
his identification card issued by the Office of the Senior Citizen Affairs (OSCA) and his Persons
with Disability identification card (PWD-IDC) issued by the city or municipal mayor or the
barangay captain of the place where the SCWD resides: Provided, That both identification
cards issued to SCWD shall be honored nationwide;


Section. 7. Incentives. - The establishment may claim the discounts provided herein as tax
deductions based on the cost of the goods sold or services rendered: Provided. That the cost
of the discount shall be allowed as deduction from the gross income for the same taxable year
that the discount is granted: Provides, further, That the total amount of the claimed tax
deduction net of VAT, if applicable, shall be included in their gross sales receipts for tax
purposes and shall be subject to proper documentation and to the provisions of the National
Internal Revenue Code (NIRC), as amended.

For this purpose, the Department of Finance (DOF) through the Bureau of Internal Revenue
(BIR) shall come up with the appropriate Revenue Regulations on the 30% SCWD discount
and VAT exemption within thirty (30) days from effectivity of these Rules.

Section. 7. Penalties. - Any person who refuses to honor the privileges of SCWD or violates

any provision of this Act shall suffer the following penalties:

(a) For the first violation, imprisonment of not less than two (2) years but not 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);

(b) For any 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); and

(©) Any person who abuses the privileges granted herein shall be punished with
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
(Php 100,000.00).

If the offender is a corporation, partnership, organization or any similar entity, the officials
thereof directly involved such as the president, general manager, managing partner, or such
other officer charged with the management of the business affairs shall be liable therefor. If
the offender is an alien or a foreigner, he/she shall be deported immediately after service of
sentence.

Upon filing of an appropriate complaint, and after due notice and hearing, the proper
authorities may also cause the cancellation or revocation of the business permit, permit to
operate, franchise and other similar privileges granted to any person, establishment or
business entity that fails to abide by the provisions of this Act.



Section 9. Implementing Rules and Regulations. - Within sixty (60) days from the effectivity
of this Act, the National Commission of Senior Citizens shall, in consultation with the DOF, the
Department of Tourism, the Department of Labor and Employment, the Department of Justice,
the Department of Interior and Local Government, the DOH, the Department of
Transportation, the National Economic and Development Authority, and five (5) non-
governmental organizations or people's organizations for the SCWD duly accredited by the
Department of Social Welfare and Development, shall issue the necessary rules and
regulations to carry out the objectives of this Act.

Section 11. Repealing Clause. - All law, executive orders, rules and regulations or any part
hereof inconsistent herewith are deemed repealed or modified accordingly.

Section 12. Separability Clause. - If any part or provision of this Act shall be declared
unconstitutional and invalid, such declaration shall not invalidate other parts thereof which
shall remain in full force and effect.

Section 13. E/fectivity. - This Act shall take effect fifteen (15) days its complete publication

in the Official Gazette or in at least two (2) newspapers of general circulation, whichever
comes earlier.

Approved,