Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
Third Regular Session 
HOUSE BILL NO. 10739 
Introduced by  REP. RODOLFO “OMPONG” M. ORDANES 
and REP. LORETO S. AMANTE 
AN ACT PROVIDING FOR THE MAGNA CARTA  OF SENIOR CITIZENS 
EXPLANATORY NOTE 
The aging population in the Philippines is growing rapidly, with senior citizens 
representing a significant and increasing proportion of the national demographic. According to 
recent statistics from the Philippine Statistics Authority, in August 20221, senior citizens 
constitute around 8.5% of the total population, which is expected to rise in the coming years. 
This demographic shift presents both opportunities and challenges, requiring comprehensive 
and effective policies that ensure the dignity, well-being, and full participation of older persons 
in society. 
The proposed Magna Carta of Senior Citizens aims to address the multifaceted needs 
of our elderly population by establishing a robust legal framework that consolidates and 
enhances existing laws, programs, and services for senior citizens. It seeks to provide a clear 
and coherent set of rights, privileges, and protections tailored to the unique circumstances of 
older persons, thereby promoting their social, economic, and cultural inclusion. 
The Magna Carta builds upon the provisions of Republic Act No. 9994, or the 
“Expanded Senior Citizens Act of 2010,” and other legislations, presidential decrees, and 
memoranda by introducing new measures that reflect the evolving needs of senior citizens. 
These include enhanced healthcare services, increased social protection, and greater support 
for seniors' continued active engagement in their communities. 
1 h#ps://www.psa.gov.ph/content/age-and-sex-distribu9on-philippine-popula9on-2020-census-popula9on-and-housing 
August 12, 2024
8:00 am


This bill is grounded in the principles of social justice and human rights, recognizing 
the invaluable contributions of senior citizens to our society and affirming the state's 
responsibility to protect their welfare. The Magna Carta of Senior Citizens is not just a policy 
document but a declaration of our commitment to ensuring that older persons live with dignity, 
security, and fulfillment. 
Given the urgent need to address the challenges faced by our aging population, the 
immediate passage of this bill is earnestly sought. 
RODOLFO “OMPONG” M. ORDANES 
LORETO S. AMANTE 


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
Third Regular Session 
HOUSE BILL NO. 10739 
Introduced by  REP. RODOLFO “OMPONG” M. ORDANES 
and REP. LORETO S. AMANTE 
AN ACT PROVIDING FOR THE MAGNA CARTA  OF SENIOR CITIZENS 
Be it enacted by the Senate and the House of Representatives of the Philippines in Congress 
assembled: 
TITLE I  
1 
GENERAL PROVISIONS 
2 
3 
CHAPTER I  
4 
BASIC PRINCIPLE 
5 
6 
SECTION 1. Title. — This Act shall be known and cited as the “Magna Carta of Senior 
7 
Citizens.” 
8 
SEC. 2. Declaration of Policy — As provided in the Constitution of the Republic of 
9 
the Philippines, it is the declared policy of the State to promote a just and dynamic social order 
10 
that will ensure the prosperity and independence of the nation and free the people from poverty 
11 
through policies that provide adequate social services, promote full employment, a rising 
12 
standard of living and an improved quality of life. In the Declaration of Principles and State 
13 
Policies in Article II, Sections 10 and 11, it is further declared that the State shall provide social 
14 
justice in all phases of national development and that the State values the dignity of every 
15 
human person and guarantees full respect for human rights. 
16 
Article XIII, Section 11 of the Constitution provides that the State shall adopt an 
17 
integrated and comprehensive approach to health development, which shall endeavor to make 
18 
essential goods, health, and other social services available to all the people at affordable cost. 
19 
There shall be priority for the needs of the underprivileged, sick, elderly, disabled, women and 
20 
children. Article XV, Section 4 of the Constitution further declares that it is the duty of the 
21 


 
family to take care of its elderly members while the State may design programs of social 
1 
security for them. 
2 
The grant of the rights and privileges for senior citizens shall be guided by the 
3 
following principles: 
4 
1. To acknowledge the fundamental rights of senior citizens, ensuring their equal access 
5 
to government services, discounts, and privileges in recognition of their invaluable 
6 
contribution to society; 
7 
2. To recognize the rights of senior citizens to take their proper place in society and make 
8 
it a concern of the family, community, and government; 
9 
3. To promote inclusivity, equity, and accessibility to goods and services to enable senior 
10 
citizens, through standardized benefits and incentives, to enjoy adequate social 
11 
services, decent standard of living, and improved quality; 
12 
4. To adopt measures whereby our senior citizens are assisted and appreciated by the 
13 
community as a whole, provide services and activities beneficial to senior citizens, 
14 
their families and the communities they serve, and establish community-based health 
15 
and rehabilitation, educational and socio-economic programs for all senior citizens; 
16 
5. To extend assistance to the elderly citizens through programs of social security, and 
17 
promote the right to health and safety of senior citizens through a social care and 
18 
security program; 
19 
6. To provide a comprehensive health care and rehabilitation system for disabled senior 
20 
citizens to foster their capacity to attain a more meaningful and productive ageing;  
21 
7. To give full support to the improvement of the total well-being of the elderly and their 
22 
full participation in society, considering that senior citizens are integral part of 
23 
Philippine society; 
24 
8. To motivate and encourage the senior citizens to contribute to nation building; 
25 
9. To recognize the important role of the private sector in the improvement of the welfare 
26 
of senior citizens and to actively seek their partnership; and 
27 
10. To encourage their families and the communities they live with to reaffirm the valued 
28 
Filipino tradition of caring for the senior citizens. 
29 
SEC. 3. Coverage. — This Act shall cover all resident citizen of the Philippines at least 
30 
sixty (60) years and above, and to the extent herein provided, departments, offices and agencies 
31 
of the National Government and nongovernment organizations involved in the attainment of 
32 
the objectives of this Act. 
33 
SEC. 4. Definition of Terms. — For purposes of this Act, these terms are defined as 
34 
follows: 
35 
(a) Employer refers to any person or entity that employs individual, including government 
36 
agencies, private companies, and non-profit organizations; 
37 
(b) Employment refers to the situation where senior citizen is being employed to perform 
38 
either menial, professional, managerial or administrative work and is paid salaries by the 
39 
employer as compensation for services rendered; 
40 
(c) DSWD refers to the Department of Social Welfare and Development that is mandated 
41 
under Executive Order No. 15, series of 1998 to provide assistance to local government 
42 
units (LGUs), non-government organizations (NGOs), national government agencies 
43 
(NGAs), peoples organization (POs), and other  members of civil society in effectively 
44 


 
implementing programs, projects and services that will alleviate poverty and empower 
1 
disadvantaged individuals, families and communities for an improved quality of life; 
2 
(d) Senior citizen or elderly refers to any resident citizen of the Philippines at least sixty 
3 
(60) years old; 
4 
(e)  Geriatrics refers to the branch of medical science devoted to the study of the biological 
5 
and physical changes and the diseases of old age; 
6 
(f) Lodging establishment refers to a building, edifice, structure, apartment or house 
7 
including tourist inn, apartelle, motorist hotel, and pension house engaged in catering, 
8 
leasing or providing facilities to transients, tourists or travelers; 
9 
(g) Medical Services refer to hospital services, professional services of physicians and 
10 
other health care professionals and diagnostics and laboratory tests that the necessary 
11 
for the diagnosis or treatment of an illness or injury; 
12 
(h)  Dental services to oral examination, cleaning, permanent and temporary filling, 
13 
extractions and gum treatments, restoration, replacement or repositioning of teeth, or 
14 
alteration of the alveolar or periodontium process of the maxilla and the mandible that 
15 
are necessary for the diagnosis or treatment of an illness or injury; 
16 
(i)  DOH refers to the Department of Health which is mandated to oversee the 
17 
implementation of policies and programs at the regional level and in the retained health 
18 
facilities within the region, handle the enforcement of health regulatory policies and 
19 
directly relate to LGUs, NGOs, POs and the private sector in the development of local 
20 
health systems, extension of technical and other kind of assistance in the field of health; 
21 
(j)  Nearest surviving relative refers to the legal spouse who survives the deceased senior 
22 
citizen: Provided, That where no spouse survives the decedent, this shall be limited to 
23 
relatives in the following order of degree of kinship: children, parents, siblings, 
24 
grandparents, grandchildren, uncles and aunts; 
25 
(k)  NCSC refers to the National Commission of Senior Citizens that is mandated under 
26 
RA 11350, to promote the advocacy of and collaborate between different stakeholders 
27 
and senior citizens (SCs) to ensure the effective implementation of various programs 
28 
and services, particularly on the development of SCs and advancing their health, and 
29 
well-being, and ensuring a supportive and enabling environment for the elderly; 
30 
(l) Home health care service refers to health or supportive care provided to the senior 
31 
citizen patient at home by licensed health care professionals to include, but not limited 
32 
to, physicians, nurses, midwives, physical therapist and caregivers; 
33 
(m) Indigent senior citizen, refers to any elderly who is frail, sickly or with disability, and 
34 
without pension or permanent source of income, compensation or financial assistance 
35 
from his/her relatives to support his/her basic needs, as determined by the National 
36 
Commission of Senior Citizens (NCSC) in consultation with the Department of Social 
37 
Welfare and development (DSWD); 
38 
(n) Medical Needs refers to “medical necessity.” These are services that are: · provided for 
39 
the diagnosis, treatment, cure, or relief of a health condition, illness, injury, or disease; 
40 
and except for clinical trials that are described; 
41 
(o) Optical Needs refers to the needs of senior citizens to aid their visuals/vision; 
42 
(p) Public Transportation means transportation by air, land and sea that provides the 
43 
public with general or special service on a regular and continuing basis; 
44 


 
(q) Regular Support from the Family refers to the material and/or financial support being 
1 
provided on a regular basis to the senior citizen by any family member or relative, and; 
2 
(r) TESDA refers to the Technical Education and Skills Development Authority mandated 
3 
to manage and supervise technical education and skills development (TESD) in the 
4 
Philippines. It was created by virtue of Republic Act 7796, otherwise known as the 
5 
“Technical Education and Skills Development Act of 1994”. The said Act integrated 
6 
the functions of the former National Manpower and Youth Council (NYMC), the 
7 
Bureau of Technical-Vocational Education of the Department of Education, Culture 
8 
and Sports (BTVE-DECS) and the Office of Apprenticeship of the Department of 
9 
Labor and Employment (DOLE). 
10 
 
11 
TITLE II 
12 
RIGHTS AND PRIVILEGES OF SENIOR CITIZENS 
13 
 
14 
CHAPTER I 
15 
EMPLOYMENT 
16 
 
17 
SEC. 5. Employment of Senior Citizens. – Senior citizens who have the capacity and 
18 
desire to work, or be re-employed, shall be provided information and corresponding services of 
19 
available job opportunities by the Department of Labor and Employment (DOLE), through the 
20 
Public Employment Service Offices, to enable them to be productive members of society. The 
21 
terms of employment shall conform with the provisions of the Labor Code, as amended, and 
22 
other laws, rules, and regulations. 
23 
SEC. 6. Employment Program for Senior Citizens. – All government agencies and 
24 
private entities shall institute an employment program that shall promote the general welfare 
25 
and well-being of senior citizens and ensure access to employment opportunities to those who 
26 
have the qualifications, capacity and interest to be employed. The employment opportunities 
27 
shall include but not limited to clerical or secretarial works, consultancy, cleaning or janitorial 
28 
services, event organizing, teaching, kitchen help, sales assistance, business process 
29 
outsourcing and other jobs or volunteer works not otherwise prohibited by law. 
30 
SEC. 7. Employment Program Monitoring. – The Civil Service Commission (CSC) and 
31 
the DOLE shall co-lead the implementation and monitoring of employment programs created 
32 
and intended for senior citizens. 
33 
SEC. 8. Training Programs for Senior Citizens. – The NCSC, in consultation with the 
34 
TESDA, shall design and implement training programs that shall provide senior citizens with 
35 
vocational skills to enable them to obtain gainful employment or engage in livelihood activities. 
36 
SEC. 9. Incentives for Private Entities. – Private entities that shall employ senior citizens 
37 
as employees, upon the effectivity of this Act, shall be entitled to an additional deduction from 
38 
their gross income equivalent to twenty-five percent (25%) of the total amount paid as salaries, 
39 
wages, benefits, and trainings provided to senior citizens. Provided, however, that such 
40 
employment shall continue for a period of at least six (6) months: Provided, further, That the 
41 
annual income of the senior citizen does not exceed the latest poverty threshold as determined 
42 
by the National Statistical Coordination Board (NSCB) of the National Economic and 
43 
Development Authority (NEDA) for that year. 
44 


 
SEC. 10. Exemption from Training Fees. – Senior citizens shall be exempted from 
1 
training fees for socio-economic programs conducted by private and government agencies. 
2 
SEC. 11. Budget Allocation for Senior Citizen Training. – All government offices and 
3 
Local Government Units (LGU) shall allocate budget for training programs for their respective 
4 
senior citizen employees and personnel. 
5 
SEC. 12.  Prohibited Acts of Discrimination. – The Following are prohibited acts by 
6 
employers: 
7 
a. Discrimination in hiring, promotion, job advertisement and benefits of senior 
8 
citizens is prohibited except as Bona Fide Occupational Qualification if age is a 
9 
necessary qualification for a particular job such as physical or performance-related 
10 
criteria, is allowed if reasonably justified; 
11 
b. Deny any employee’s or worker's promotion or opportunity for training because of 
12 
old age; 
13 
c. Forcibly lay off an employee or worker because of old age; or 
14 
d. Impose early retirement on the basis of such employee's or worker's age. 
15 
 
16 
CHAPTER II 
17 
HEALTH 
18 
 
19 
SEC. 13. Health Care Service. – The DOH, in coordination with LGUs, as well as Non-
20 
Governmental Organizations (NGOs) and Private Organizations (POs) for senior citizens, shall 
21 
institute a national health program, that includes a comprehensive nutrition and wellness 
22 
program, and shall provide an integrated health service for senior citizens. It shall train 
23 
community-based health workers among senior citizens and health personnel to specialize in 
24 
the geriatric care and health problems of senior citizens. The national health program for senior 
25 
citizens shall, among others, be harmonized with the National Prevention of Blindness Program 
26 
of the DOH. 
27 
SEC. 14. Provision of Senior Citizens’ Ward. – Throughout the country, there shall be 
28 
established a “senior citizens’ ward” in every government hospital. This geriatric ward shall be 
29 
for the exclusive use of senior citizens who are in need of hospital confinement by reason of 
30 
their health conditions. However, when urgency of public necessity purposes so require, such 
31 
geriatric ward may be used for emergency purposes, after which, such “senior citizens’ ward” 
32 
shall be reverted to its nature as geriatric ward. 
33 
SEC. 15. Home and Community Care Services. – The NCSC, in coordination with the 
34 
DSWD and DOH, shall create a national program for the furtherance of home care support 
35 
services for senior citizen. The program shall provide social preparation across all sectors and 
36 
target communities to enhance interest in home and community care approach.  
37 
SEC. 16. Senior Citizen Care Program. – There shall be created a program that shall 
38 
provide intervention based on a helping plan which focuses on the assessment and enhancement 
39 
of Home Care, Respite Services, Physical Fitness Program, Kinship Care, Palliative Care and 
40 
Spiritual Services. The NCSC as mandated by Republic Act 11350, in collaboration with 
41 
DSWD, shall provide the LGUs with technical assistance through coaching in terms of program 
42 
monitoring, mentoring and skills enhancement of all interested parties and volunteers that may 
43 
be formed as a result of this Act.  
44 


 
SEC. 17. Primary Care. – This Act recognizes the family as the immediate carer of senior 
1 
citizen. The NCSC shall hereby establish a program for reintegration of abandoned, neglected, 
2 
frail, abused and exploited senior citizen to the nearest surviving relative, Provided, that the 
3 
said relative has the capacity and means to support and provide for the senior citizen as deemed 
4 
and certified by the NCSC. 
5 
The NCSC shall provide technical and financial support to the nearest surviving relative 
6 
of the senior citizen thru the Assistance to Individuals in Crisis Situations (AICS) at the onset 
7 
of the reintegration. Vocational training specifics and collaborative implementation of primary 
8 
care shall be provided by NCSC and DOH. 
9 
SEC. 18.  Establishment of New Residential Care Facilities. – There shall be established 
10 
in every congressional district, a residential care facility to serve abandoned and homeless 
11 
senior citizen, to be built by the LGUs concerned in cooperation with the NCSC and shall be 
12 
jointly operated and maintained by the LGU, DSWD and DOH.
13 
SEC. 19. Other Health Care Privileges. – The granting of twenty percent (20%) discount 
14 
and exemption from the value -added tax (VAT) to the following: 
15 
a. Free medical and dental services, diagnostic and laboratory fees such as, but not 
16 
limited to, x-rays, computerized tomography scans and blood tests, in all 
17 
government facilities, subject to the guidelines to be issued by the DOH in 
18 
coordination with the PhilHealth; 
19 
b. The DOH shall administer free vaccination against the influenza virus and 
20 
pneumococcal disease for indigent senior citizen patients. 
21 
c. The exemption from the Value-Added Tax (VAT) and the provision of twenty 
22 
percent (20%) discount shall apply to the following: 
23 
i. 
On the purchase of prescription and non-prescription medicines and 
24 
drugs, vitamins and minerals supplements and food for medical 
25 
purposes, medically prescribed by a physician, including the purchase of 
26 
influenza and pneumococcal vaccines, and such other essential medical 
27 
supplies, accessories and equipment to be determined by the Department 
28 
of Health (DOH). "The DOH shall establish guidelines and mechanism 
29 
of compulsory rebates in the sharing of burden of discounts among 
30 
retailers, manufacturers and distributors, taking into consideration their 
31 
respective margins; 
32 
ii. 
On the professional fees of attending physician/s in all private hospitals, 
33 
medical facilities, outpatient clinics and home health care services; 
34 
iii. 
On the professional fees of licensed professional health providing home 
35 
health care services as endorsed by private hospitals or employed 
36 
through home health care employment agencies; and 
37 
iv. 
on medical and dental services, diagnostic and laboratory fees in all 
38 
private hospitals, medical facilities, outpatient clinics, and home health 
39 
care services, in accordance with the rules and regulations to be issued 
40 
by the DOH, in coordination with the Philippine Health Insurance 
41 
Corporation (PhilHealth). 
42 
SEC. 20. Mandatory PhilHealth Coverage. – All indigent senior citizens shall be covered 
43 
by the national health insurance program of PhilHealth. The LGUs where the indigent senior 
44 


 
citizens resides shall allocate the necessary funds to ensure the enrollment of their indigent 
1 
senior citizens in accordance with the pertinent laws and regulations. 
2 
SEC. 21. Repeal of Purchase of Booklet Requirement. – Effective upon the enactment 
3 
of this Act, the requirement for senior citizens to utilize purchase booklets by National 
4 
Government Agencies such as DOH to access benefits and discount shall be repealed. All 
5 
references to purchase booklets in existing regulations, and administrative guidelines are hereby 
6 
nullified and shall be amended accordingly. 
7 
SEC. 22. Establishment of QR Coding System. – The NCSC is hereby authorized and 
8 
directed to develop, implement, and maintain a Quick Response (QR) coding system for senior 
9 
citizen benefits and discount. 
10 
The QR coding system shall: 
11 
a. Be issued uniquely to each qualifying senior citizen; 
12 
b. Be capable of real-time verification of eligibility and transaction tracking; and 
13 
c. Be integrated with existing business and service provider systems to ensure unified 
14 
application of benefits and discounts. 
15 
The NCSC shall establish guidelines for the issuance, use, and renewal of QR codes, 
16 
and ensure that appropriate security measures are in place to prevent unauthorized use. 
17 
SEC. 23. Safeguards Against Misuse of QR Coding System. – The QR coding system 
18 
shall include mechanisms to prevent and detect misuse, including but not limited to: 
19 
a. Real-time validation of transactions against eligibility criteria; 
20 
b. Tracking of the frequency and nature of benefits and discount accessed; and 
21 
c. Immediate reporting of suspected fraudulent activity to the NCSC. 
22 
Businesses and service providers shall have the right to verify the legitimacy of QR 
23 
codes presented and to deny benefits if misuse is detected. 
24 
 
25 
CHAPTER III 
26 
BASIC NECESSITIES AND PRIME COMMODITIES 
27 
 
28 
SEC. 24. Discounts on Goods and Services. – Senior citizens shall be entitled to the 
29 
following: 
30 
a. Twenty percent (20%) discount and exemption from the value-added tax (VAT) on 
31 
goods and services, as provided under Section 4 of Republic Act (RA) No. 7432, 
32 
otherwise known as the “Senior Citizens Act,” as amended, which shall be applied on 
33 
the final price of the goods and services after a promotional offer of discount, if any 
34 
has been provided, including membership privilege, and dining cards, extended by 
35 
business establishments, upon presentation of a valid identification card verifying the 
36 
status of the senior citizens: Provided, That the input tax attributable to VAT-exempt 
37 
transactions granted to senior citizens shall be allowed as credit against the output tax 
38 
but should be treated as deductible expense. In no case shall a promotion or discount 
39 
offered by a business establishment to the senior citizen be considered in compliance 
40 
with Section 4 of RA No. 7432, as amended; and 
41 
b. Special discount of five percent (5%) on the purchase of basic necessities and prime 
42 
commodities, which shall be applied on the final price of the goods or services after 
43 
a promotional offer or discount extended by business establishments: Provided, That 
44 


 
the total amount of discounted purchases of senior citizens for basic necessities and 
1 
prime commodities shall not exceed the amount of Two Thousand Five Hundred 
2 
Pesos (Php 2,500) per calendar week without carry over of the unused amount: 
3 
Provided, That the said amount shall be spent on items commensurate to the personal 
4 
and exclusive consumption of the senior citizen or person with disability: Provided, 
5 
further, That said amount shall be adjusted by the Department of Trade and Industry 
6 
(DTI), Department of Agriculture, and Department of Energy every five (5) years to 
7 
its present value using the Consumer Price Index, as published by the Philippine 
8 
Statistics Authority (PSA); 
9 
SEC. 25. Discount on take-out/take-home and Drive-Thru Orders. – The 20% discount 
10 
shall apply to Take-Out/Take-Home/Drive-Thru orders (excluding bulk orders) of senior 
11 
citizen who can show valid ID card or any government-issued ID bearing the name and birth 
12 
date of the senior citizen. In case of an authorized representative, the senior citizen ID or any 
13 
government-issued ID bearing the name and birth date of the senior citizen, an authorization 
14 
letter bearing the signature or thumb mark of the senior citizen may be presented. 
15 
SEC. 26. Online Transaction Services. – The availment of 20% and 5% Special Discount 
16 
shall apply to online purchases of senior citizens. A Senior Citizen shall be entitled to the grant 
17 
of 20% discount and 12% VAT-exempt on their online purchase of good and services; and 5% 
18 
special discount for basic necessities and prime commodities provided herein, for their 
19 
exclusive use and enjoyment. 
20 
SEC. 27. Use of Online Applications and Digital Service Providers. – Senior citizens 
21 
shall be entitled to 20% discount on service and convenience fees being charged by online 
22 
applications and digital service providers, provided the application is registered in the name of 
23 
the senior citizen. 
24 
 
25 
CHAPTER IV 
26 
SOCIAL SERVICES 
27 
 
28 
SEC. 28. Universal Social Pension. – All senior citizens shall be entitled to a monthly 
29 
stipend amounting to at least One Thousand Pesos (P1,000.00) to augment the daily subsistence 
30 
and other medical needs upon the effectivity of this Act. 
31 
SEC. 29. Expanded Centenarians’ Program. – All Filipinos, whether residing in the 
32 
Philippines or abroad, upon reaching the age of one hundred (100) years old, shall receive a 
33 
cash gift of One Hundred Thousand Pesos (P100,000.00) and a letter of felicitation from the 
34 
President of the Philippines congratulating the celebrant for his or her longevity. 
35 
 
All Filipinos, whether residing in the Philippines or abroad, upon reaching the ages of 
36 
eighty (80), eighty-five (85), ninety (90), and ninety-five (95), shall each receive a cash gift of 
37 
Ten Thousand Pesos (P10,000.00). 
38 
SEC. 30. NCSC as Lead Agency. – The NCSC shall lead the implementation of the 
39 
Universal Social Pension and Expanded Centenarians Program, and shall conduct periodic 
40 
review of compliance therewith. 
41 
SEC. 31. Exclusive Budget for Senior Citizens. – All national government agencies, 
42 
executive departments, bureaus, office agencies, and local government units shall set aside at 
43 


 
three percent (3%) of their total budget for programs, projects, and activities exclusive for senior 
1 
citizens such as: 
2 
a. care facilities, but not limited to residential and other home care support services; 
3 
b. recreational facilities, but not limited to parks and free access to theaters and movie 
4 
houses; 
5 
c. health and wellness, but not limited to medicines and vitamins; and 
6 
d. such other programs and projects that shall promote the total well-being of a senior 
7 
citizen. 
8 
SEC. 32. Disaster Relief Aid/Assistance. – Local government units (LGUs) shall provide 
9 
social safety assistance to cushion the effects of recessions, disasters, and calamities among 
10 
senior citizens. The social safety assistance which shall include food, medicines, and financial 
11 
assistance for domicile repair shall be sourced from the Local Disaster Risk Reduction and 
12 
Management Fund of LGUs subject to the guidelines  issued by the NCSC. 
13 
SEC. 33. Disaster Reduction and Management. – Each LGU shall establish permanent 
14 
and resilient and early warning messaging and signs: 
15 
a. Shelter shall be designed to cater to older persons:  
16 
b. Early Warning Signs (EWS) messaging that is in a format that is inclusive of the 
17 
needs of seniors with disability; and 
18 
c. All older persons shall be included in all phases of Disaster Risk Reduction (DRR) 
19 
Management- before, during and after disaster. 
20 
SEC. 34. Free Legal Services on Elderly Abuse. Public Attorney’s Office shall provide 
21 
free legal assistance and services to indigent senior citizens.  
22 
 
23 
CHAPTER V 
24 
ACCESSIBILITY AND CONVENIENCE 
25 
 
26 
SEC. 35. Accessible Infrastructure. – Public and private buildings, facilities, and services 
27 
shall be designed or adapted to be accessible to senior citizens, which includes, but not limited 
28 
to, the installation of ramps, elevators, priority seats and accessible restrooms. 
29 
SEC. 36. Express Lane Privileges. – Accessible express lanes for senior citizens shall be 
30 
provided in all private, banking, commercial, and government establishments; in the absence 
31 
thereof, priority shall be given to them. 
32 
SEC. 37. Right to Information Accessibility. – Senior citizens shall have the right to 
33 
access information in formats that are easy to understand and use, such as large print, braille, 
34 
and digital formats compatible with assistive technologies. 
35 
SEC. 38. Right to Technological Assistance. – Programs to provide senior citizens with 
36 
access to and training in the use of modern technology shall be implemented, ensuring they can 
37 
participate fully in the digital age. 
38 
SEC. 39. Port Operation Improvement. – Airports and seaports shall provide facilities 
39 
that will aid the safe access and convenience of senior citizens in the use thereof. 
40 
 
41 
CHAPTER VI 
42 
POLITICAL AND CIVIL RIGHTS 
43 
 
44 


 
SEC. 40. Integration of Senior Citizens in Political Parties. – The State shall provide 
1 
incentives to political parties with senior citizens agenda. It shall likewise encourage the 
2 
integration of senior citizen in their leadership hierarchy, internal policy-making structures, 
3 
appointive, and electoral nominating processes. 
4 
SEC. 41. Early Voting. – In consideration of their respective physical and health 
5 
conditions, senior citizens shall be allowed to vote early in national and local elections and be 
6 
assisted by the person of his/her choice. There shall be a nationwide registration for senior 
7 
citizens for them to avail of this early voting privilege. 
8 
 
9 
CHAPTER VII 
10 
TRANSPORTATION 
11 
 
12 
SEC. 42. Access to Public Transport.  – The Department of Transportation and its 
13 
attached agencies and sectoral officers shall improve the implementation or programs to assist 
14 
senior citizens to fully gain access in the use of public transport facilities. The minimum 
15 
requirements and standards to make transportation facilities and utilities for public use 
16 
accessible to senior citizens shall be developed to enhance the mobility of senior citizens. There 
17 
shall be strict implementation of courtesy space and seats for the exclusive use of senior citizens 
18 
in all transport system. As far as practicable, PUVs shall also strive to install safe lower stepping 
19 
boards. Public transport vehicles shall add signage or stickers identifying priority seats for 
20 
senior citizens should be prominently displayed on all public utility vehicles. 
21 
SEC. 43. Domestic Transportation Privileges. – Twenty percent (20%) discount and 
22 
exemption from the VAT on the utilization of transportation services, including the payment 
23 
for parking fees in establishments with public parking facilities such as malls, hospitals, hotels, 
24 
and other similar places, and the use of expressways and skyways; 
25 
SEC. 44. Transportation Services. – Granting Senior Citizens access to Public Transport 
26 
with 20% discount and exemption from the value -added tax (VAT) to the following: 
27 
a. In actual fare for land transportation travel in public utility buses (PUBs), public 
28 
utility jeepneys (PUJs), taxis, Asian utility vehicles (AUVs), shuttle services and 
29 
public railways, including Light Rail Transit (LRT), Mass Rail Transit (MRT), and 
30 
Philippine National Railways (PNR); and 
31 
b. In actual transportation fare for domestic air transport services and sea shipping 
32 
vessels and the like, based on the actual fare and advanced booking. Senior citizens 
33 
shall have privilege for lower deck usage on sea vessels. 
34 
SEC. 45. Right to Safe Transportation. Public transportation systems shall be designed 
35 
with the safety and comfort of senior citizens in mind, including reserved seating and easy 
36 
vehicle access. 
37 
 
38 
CHAPTER VIII 
39 
EDUCATIONAL PRIVILEGES 
40 
 
41 
SEC. 46. Educational Assistance. – Educational assistance shall be granted to senior 
42 
citizens to pursue post-secondary, post-tertiary, as well as vocational or technical education in 
43 
both public and private schools through the provision of scholarships, grants, financial aid, 
44 


 
subsidies, and other incentives to qualified senior citizens, including support for books, learning 
1 
materials, and uniform allowance, to the extent feasible: Provided, That senior citizens shall 
2 
meet minimum admission requirements. 
3 
The Department of Education (DepED), the Technical Education and Skills Development 
4 
Authority (TESDA) and the Commission on Higher Education (CHED), in consultation with 
5 
nongovernmental organizations (NGOs) and people’s organizations (POs) for senior citizens, 
6 
shall institute programs that will ensure access to formal and nonformal education. 
7 
SEC. 47. Training Services. – Exemption from training fees for socioeconomic programs 
8 
undertaken by the OSCA as part of its work. 
9 
 
10 
CHAPTER IX 
11 
UTILITIES 
12 
 
13 
SEC. 48. Discount per Household. – The grant of a minimum of fifteen percent (15%) 
14 
discount relative to the monthly utilization of water and electricity supplied by the public 
15 
utilities: Provided, That the individual meters for the foregoing utilities are registered in the 
16 
name of the senior citizen residing therein or a senior citizen is an actual resident of the 
17 
household as duly certified by the barangay and the OSCA: Provided, further, That the discount 
18 
shall apply to: (1) electricity usage up to the first one hundred kilowatt hours (100 kWh); and 
19 
(2) water usage of up to the first thirty cubic meters (30 m3) of water: Provided, furthermore, 
20 
That the privilege is granted per household regardless of the number of senior citizens residing 
21 
therein. 
22 
SEC. 49. Care Institutions. – The grant of a fifteen percent (15%) discount an all 
23 
electricity, water, telephone consumption for DSWD-accredited senior citizens centers and 
24 
residential care institutions or group homes that are government-run or organized and operated 
25 
by non-stock, non-profit domestic corporations, primarily for the purpose of promoting the 
26 
well-being of abandoned, neglected, unattached or homeless senior citizens. The following 
27 
services are deemed to be for the benefit of senior citizens, to wit: 
28 
a. “Self and social enhancement services” which provide senior citizens opportunities 
29 
for socializing, organizing, creative expression, and self-improvement; 
30 
b. “After care and follow-up services” for citizens who are discharged from the homes 
31 
or institutions for the aged, especially those who have problems of reintegration with 
32 
family and community, wherein both the senior citizens and their families are 
33 
provided with counseling; 
34 
c.  “Neighborhood support services” wherein the community or family members 
35 
provide caregiving services to their frail, sick, or bedridden senior citizens; and 
36 
d. “Substitute family care” in the form of residential care or group homes for the 
37 
abandoned, neglected, unattached or homeless senior citizens and those incapable 
38 
of self-care. 
39 
Such senior citizens centers and residential care or group homes must have been in operation 
40 
for at least six (6) months and must have a separate meter for said utilities/services. 
41 
 
42 
 
43 
CHAPTER X 
44 


 
PUBLIC ACCOMMODATIONS AND SERVICES 
1 
 
2 
SEC. 50. Grant of Discounts to Senior Citizens. – All establishments, supplying any of 
3 
the following goods and services, for the exclusive use and enjoyment or availment of the senior 
4 
citizen, shall give a discount of twenty (20%) per cent. Where the rate is on promotion or 
5 
discounted, the same discount provided by Republic Act No. 7432 as amended, shall still apply, 
6 
otherwise, where the discounted rate is approved by the Department of Trade and Industry, the 
7 
exemption from Value Added Tax (VAT), shall still apply.  The granting of discount herein 
8 
mentioned shall apply to the sale of the following goods and services: 
9 
a. a minimum of twenty percent (20%) discount on admission fees charged by theaters, 
10 
cinema houses and concert halls, circuses, carnivals, and other similar places of 
11 
culture, leisure and amusement for the exclusive use or enjoyment of senior citizens; 
12 
b. On the utilization of services in hotels and similar lodging establishments, 
13 
restaurants and recreation centers. 
14 
b.1. For hotels and similar lodging establishments, the discount shall be for 
15 
room accommodation and other amenities offered by the establishment, such 
16 
as, but not limited to, massage parlor, sauna bath, food, drinks and other 
17 
services offered.  
18 
b.2. “Lodging establishment” shall refer to a building, edifice, structure, 
19 
apartment or house including tourist inn, apartelle, motorist hotel and pension 
20 
house engaged in catering, leasing or providing facilities to transients, tourists 
21 
or travelers. The following are considered as lodging establishments: 
22 
b.2.1. Tourist Inn – a lodging establishment catering to transients, 
23 
which does not meet the minimum requirement of an economy hotel. 
24 
b.2.2. Apartelle – a building or edifice containing several independent 
25 
and furnished or semi-furnished apartments, regularly leased to tourists 
26 
and travelers for dwelling on a more or less long-term basis and 
27 
offering basic services to its tenants, similar to hotels. 
28 
b.2.3. Motorist Hotel – any structure with several separate units, 
29 
primarily located along the highway, with individual or common 
30 
parking space, at which motorists may obtain lodging and in some 
31 
instance, meals. 
32 
b.2.4. Pension House – a private, or family-operated tourist boarding 
33 
house, tourist guest house or tourist lodging house, regularly catering to 
34 
tourist, and/ or traveler, containing several independent table rooms, 
35 
providing common facilities, such as toilets, bathrooms/showers, living 
36 
and dining rooms and/or kitchen and where a combination of board and 
37 
lodging may be provided. 
38 
b.3. For restaurants, the discount shall be for the sale of food, drinks, desert and 
39 
other consumable items served by the establishments, including value meals and 
40 
promotional meals offered for the consumption of the general public. 
41 
b.4. For recreation centers, the discount shall be for the utilization of services in 
42 
the form of fees, charges and rental facilities, such as, but not limited to, sports 
43 
facilities and equipment 
44 


 
c. On admission fees charged by theaters, cinema houses and concert halls, circuses, 
1 
carnivals, and other similar places of culture, leisure and amusement, where the 
2 
discount shall be on the admission fees charged by the said establishments; 
3 
d. Barrier Free – Rooms/Facilities. Lodging establishments shall provide one barrier 
4 
free room/facility for senior citizens for every fifty (50) rooms therein. 
5 
SEC. 51. Recreation Centers. – The discount shall be for the utilization of services in the 
6 
form of fees, charges and rental for sport facilities or equipment, including golfcart rentals and 
7 
green fees, or venues for ballroom dancing, yoga, badminton courts, bowling lanes, table or 
8 
lawn tennis, workout gyms, martial arts facilities. 
9 
Non-profit, stock golf and country clubs which are not open to the general public, and are 
10 
private and for exclusive membership only as duly proven by their official Securities and 
11 
Exchange (SEC) registration papers, are not mandated to give the 20% senior citizens discount. 
12 
However, should restaurants and food establishments inside these country clubs be independent 
13 
concessionaires and food sold are not consumable items under club membership dues, they 
14 
must grant the 20% senior citizen discount. 
15 
SEC. 52. Community Care Centers. – Senior citizen community centers shall be 
16 
established in every city and municipality of the Philippines, under the direct supervision of the 
17 
NCSC, in collaboration with LGUs concerned. 
18 
 
19 
CHAPTER XI 
20 
HOUSING 
21 
 
22 
SEC. 53. Housing. – The national government, through the Department of Human 
23 
Settlements and Urban Development, shall include in its national shelter program the special 
24 
housing needs of senior citizens, such as establishment of housing units for the elderly. 
25 
The Department of Human Settlements and Urban Development shall formulate housing 
26 
rules on how to develop subdivision suitable to the requirements of male and female senior 
27 
citizens. The Home Development Mutual Fund (HDMF) shall promote the establishment of 
28 
elderly residence and shall review its existing circulars particularly the limitation of the age 
29 
requirements of sixty-five (65) years old at the date of the loan application and seventy (70) 
30 
years old at loan maturity. It shall also consider the concept of pension in lieu compensation. 
31 
SEC. 54. Housing Program for Poor Senior Citizens. – The housing program for the 
32 
poor senior citizens which include the establishment/donation of group/foster homes for the 
33 
neglected, abused and unattached or homeless senior citizens and those incapable of self-care 
34 
including its management, maintenance and operations shall be established in accordance with 
35 
EO 105, approving and directing the implementation of the program, “Provision of 
36 
Group/Foster Home for Neglected, Abandoned, Abused, Unattached and Poor Older Persons 
37 
and Persons with Disabilities” promulgated on May 16, 2002. 
38 
 
39 
CHAPTER XII 
40 
COMMUNITY SERVICE 
41 
 
42 


 
SEC. 55. Contribution to the Community. – Any qualified senior citizens as determined 
1 
by the Office for Senior Citizen Affairs (OSCA) may render his/her services to the community 
2 
which shall consist of but not limited to any of the following: 
3 
a) Tutorial and/or consultancy services; 
4 
b) Actual teaching and demonstration of hobbies and income generating skills; 
5 
c) Lectures on specialized fields like agriculture, health, environmental protection and 
6 
the like; 
7 
d) The transfer of new skills acquired by virtue of their training; 
8 
e) Nation-building activities and volunteerism; 
9 
f) Undertaking other appropriate services as determined by the Office for Senior 
10 
Citizens Affairs (OSCA) such as school traffic guide, tourist aid, pre-school assistant, 
11 
etc. 
12 
In consideration of the services rendered by the qualified elderly, the Office for Senior 
13 
Citizens Affairs (OSCA) may award or grant benefits or privileges to the elderly, in addition 
14 
to the other privileges provided in this Act. 
15 
 
16 
CHAPTER XIII 
17 
RETIREMENT BENEFITS 
18 
 
19 
SEC. 56. Benefits and Privileges for Retirees. – To the extent practicable and feasible, 
20 
senior citizens shall be granted the continuance of the same benefits and privileges given by the 
21 
Government Service Insurance System (GSIS), Social Security System (SSS), and PAG-IBIG, 
22 
as the case may be, as are enjoyed by those in active service. 
23 
Retirement benefits of retirees from both the government and the private sector shall be 
24 
regularly reviewed every year to ensure their continuing responsiveness and sustainability, and 
25 
to the extent practicable and feasible, shall be upgraded to be at par with the current scale 
26 
enjoyed by those in actual service based on National Economic and Development Authority 
27 
(NEDA) poverty threshold per region as determined by the National Statistical Coordination 
28 
Board (NSCB). 
29 
SEC. 57. Optional Continuation of SSS and GSIS Membership. – The mandatory 
30 
termination of membership with the GSIS and SSS shall be lifted whenever the senior citizen 
31 
is willing to continue payments of the contributions until the minimum length of payment to 
32 
qualify for pension is attained. 
33 
 
34 
CHAPTER XIV 
35 
TAX INCENTIVES AND PREFERENTIAL TREATMENT 
36 
 
37 
SEC. 58. Tax Deduction. – The establishment may claim the discounts provided herein 
38 
as tax deductions based on the cost of the goods sold or services rendered: Provided. That the 
39 
cost of the discount shall be allowed as deduction from the gross income for the same taxable 
40 
year that the discount is granted: Provides, further, That the total amount of the claimed tax 
41 
deduction net of VAT, if applicable, shall be included in their gross sales receipts for tax 
42 
purposes and shall be subject to proper documentation and to the provisions of the National 
43 
Internal Revenue Code (NIRC), as amended. 
44 


 
For this purpose, the Department of Finance (DOF) through the Bureau of Internal 
1 
Revenue (BIR) shall come up with the appropriate Revenue Regulations on the 20% senior 
2 
citizens discount and VAT exemption within thirty (30) days from effectivity of these Rules. 
3 
SEC. 59. Income Tax Exemption. - The senior citizen shall be entitled to exemption from 
4 
the payment of the individual income tax, provided he/she is considered to be minimum wage 
5 
earner in accordance with Republic Act No. 9504. 
6 
SEC. 60. Incentive for Foster Care. – The government shall provide incentives to 
7 
individuals or nongovernmental institution caring for or establishing homes, residential 
8 
communities or retirement villages solely for, senior citizens, as follows: 
9 
(1) realty tax holiday for the first five (5) years starting from the first year of operation; 
10 
and 
11 
(2) priority in the construction or maintenance of provincial or municipal roads leading 
12 
to the aforesaid home, residential community or retirement village. 
13 
 
14 
CHAPTER XV 
15 
PREVENTION OF ELDERLY ABUSE AND NON-DISCRIMINATION 
16 
 
17 
SEC. 61. Protection of Senior Citizens. – The State shall protect senior citizens from 
18 
neglect, abandonment, domestic violence, abuse, exploitation, and discrimination. Towards this 
19 
end, the State shall ensure special protective mechanisms and support services against violence, 
20 
abuse, exploitation, and discrimination of the elderly. 
21 
SEC. 62. Discrimination Against Senior Citizens is Prohibited. – Public and private 
22 
entities and individuals found to have committed discrimination against senior citizens shall be 
23 
subject to the sanctions provided in Section ___ hereof. Violations of other rights of senior 
24 
citizens shall be subject to sanctions under pertinent laws and regulations. 
25 
SEC. 63. Acts of Abandonment or Neglect. – The following acts shall constitute 
26 
abandonment and neglect of senior citizen: 
27 
a. Abandonment or desertion by leaving a senior citizen unattended at a place for such 
28 
a considerable length of time, as may be likely to endanger the life, health, and welfare 
29 
of a senior citizen. An individual who has assumed responsibility for providing care 
30 
for the senior citizen, or by a person with custody of a senior citizen shall not be 
31 
penalized for abandonment unless he/she failed to notify the DSWD or concerned 
32 
agencies; 
33 
b. To willfully neglect to provide food, medicines, shelter, clothing or services necessary 
34 
for the physical and mental health of a senior citizen. 
35 
SEC. 64. Prohibited Acts. – It shall be unlawful for any person or entity to commit the 
36 
following acts against the senior citizen: 
37 
a. To obtain control over money, assets or property of the senior citizen through undue 
38 
influence, threat, intimidation and deceitful machinations with the intention to deprive 
39 
the elderly of its ownership, use and benefit; 
40 
b. To cause mental or emotional distress through verbal abuse, intimidation, harassment, 
41 
public humiliation and pillory; 
42 
c. To inflict or threaten to inflict any physical harm or injury, including any form of 
43 
sexual harassment; 
44 


 
d. To prevent from engaging in any legitimate profession, occupation or business; 
1 
Provided, That, if such profession, occupation or business may cause harm, threat, or 
2 
abuse on the person of a senior citizen, the prevention to engage in the same shall not 
3 
be considered as a prohibited act under this section. 
4 
 
5 
CHAPTER XVI 
6 
OFFICE FOR SENIOR CITIZEN AFFAIRS 
7 
 
8 
SEC. 65. The Office for Senior Citizens Affairs (OSCA). – There shall be established in 
9 
all cities and municipalities an OSCA to be headed by a senior citizen who shall be appointed 
10 
by the mayor for a term of three (3) years without reappointment but without prejudice to an 
11 
extension if exigency so requires. Said appointee shall be chosen from a list of three (3) 
12 
nominees as recommended by a general assembly of registered/recognized senior citizens 
13 
organizations in the city or municipality, by NCSC and LGUs. 
14 
The Office of the Mayor, in cooperation with the National Commission for Senior 
15 
Citizens, shall exercise supervision over the OSCA relative to their plans, activities and 
16 
programs for senior citizens. The OSCA shall work together and establish linkages with 
17 
accredited Non-Governmental Organization (NGOs), Peoples Organization (POs) and the 
18 
barangays in their respective areas. 
19 
The head of the OSCA shall be assisted by the City/Municipal Social Welfare and 
20 
Development Officer (C/MSWDO) on the management of office and implementation of 
21 
programs and services. 
22 
The OSCA shall have the following functions: 
23 
(a) To plan, implement and monitor yearly work programs in pursuance of the objectives 
24 
of this Act; 
25 
(b) To draw up a list of available and required services which can be provided by the senior 
26 
citizens; 
27 
(c) To maintain and regularly update on a quarterly basis the list of senior citizens and to 
28 
issue national individual identification cards, free of charge, which shall be valid 
29 
anywhere in the country; 
30 
(d) To serve as a general information and liaison center for senior citizens; 
31 
(e) To monitor compliance of the provisions of this Act particularly the grant of special 
32 
discounts and privileges to senior citizens; 
33 
(f) To report to the mayor, any individual, establishments, business entity, institutions or 
34 
agency found violating any provision of this Act; and 
35 
(g) To assist the senior citizens in filing complaints or charges against any individual, 
36 
establishments, business entity, institution, or agency refusing to comply with the 
37 
privileges under this Act before the Department of Justice (DOJ), the Provincial 
38 
Prosecutor's Office, the regional or the municipal trial court, the municipal trial court in 
39 
cities, or the municipal circuit trial court. 
40 
(h) Represent older person in meetings of local development councils and other special 
41 
bodies. 
42 
SEC. 66. Creation of the OSCA Organizational Structure and Staffing Pattern. – 
43 


 
a. The Sangguniang Panlunsod/Bayan shall pass an Ordinance creating the OSCA 
1 
organizational structure, staffing pattern and its annual appropriation to carry 
2 
out its functions; 
3 
b. In 4th, 5th, and 6th class municipalities, the municipal mayor shall designate or 
4 
appoint a senior citizens Focal Person to assist the OSCA head for continuity 
5 
and accountability to perform the functions of office. 
6 
SEC. 67. City/Municipal Responsibility. – It shall be the responsibility of the 
7 
city/municipality through the Mayor to ensure that the provisions of this Act are implemented 
8 
to its fullest. 
9 
 
10 
CHAPTER XVII 
11 
ENFORCEMENT 
12 
 
13 
SEC. 68. Creation of Local Advisory Body. – There shall be created a Local Advisory 
14 
Body (LAB), which serves as mechanism for convergence and resource sharing in the 
15 
implementation of programs, projects and services for older persons. It also serves as a forum 
16 
for the formulation of recommendations, policies and resolutions for the adoption of members 
17 
to strengthen the implementation of programs and services. 
18 
SEC. 69. Establishment of the Elderly Help Desk. – An Elderly Help Desk shall be 
19 
established in each barangay and police station/precinct that can promptly act on complaints 
20 
lodged by or involving senior citizens. 
21 
SEC. 70. Violations in Discounted Medicine Purchases. – The following acts 
22 
concerning drug and medicine purchases are considered violative of the provisions of this Act: 
23 
1. A senior Citizen or his /her representative or a person misusing the privileges by: 
24 
a) using several purchase booklets, 
25 
b) availing of the discounts to buy medicines, drugs, medical accessories and 
26 
supplies not for the use of the senior citizen, 
27 
c) unauthorized use of the identification card of the senior citizen. 
28 
2. A medical practitioner giving prescription to other persons in the name of the senior 
29 
citizen or giving anomalous prescription. 
30 
3. Retailers and establishments dispensing medicines: 
31 
a) refusing to grant the full 20% senior citizens discount and VAT exemption on 
32 
drug and medicine purchases paid via credit card, 
33 
b) making a distinction between branded and generic drugs and medicines in giving 
34 
the 20% discount, 
35 
c) posting notices and signages telling customers that availment of the 20% 
36 
discount is limited to cash purchases only, 
37 
d) “limiting” of discountable drug and medicine purchases to certain weekdays 
38 
only, such that senior citizens cannot avail of the 20% discount on other days, 
39 
and e) restricting the purchase time or period for senior citizen discounts after a 
40 
certain hour. 
41 
SEC. 71. Violations in Discounted Food Purchases. – The following acts concerning 
42 
food purchases are considered violative of the provisions of the Act and its Rules: 
43 


 
a) Pegging a maximum amount of food purchase subject to 20% discount and the 
1 
VAT exemption, and/ or posting of notice to that effect; 
2 
b) Refusal to grant the 20% discount and VAT exemption on take -out/ take home/ 
3 
drive-thru orders it appearing that the purchase is for the exclusive use and 
4 
enjoyment of senior citizens; 
5 
c) Refusal to grant a 20% discount and VAT exemption on delivery orders it 
6 
appearing that the purchases is for the exclusive use and enjoyment of senior 
7 
citizens. 
8 
SEC. 72. Enforcement by the Secretary of Justice. – 
9 
a) Denial of Right 
10 
b) Duty to Investigate -  The Secretary of Justice shall investigate alleged violations 
11 
of this Act, and shall undertake periodic reviews of compliance of covered 
12 
entities under this Act. 
13 
c) Potential Violations – If the Secretary of Justice has reasonable cause to believe 
14 
that: 
15 
(a) any person or group of persons is engaged in a pattern or practice of 
16 
discrimination under this Act; or 
17 
(b)  any person or group or persons has been discriminated against under this 
18 
Act and such discrimination raises an issue of general public importance, 
19 
the Secretary of Justice may commence a legal action in any appropriate 
20 
court. 
21 
SEC. 73. Venue. – The Regional Trial Court designated as a Family Court shall have 
22 
original and exclusive jurisdiction in cases of commission of prohibited acts against the senior 
23 
citizen provided in Section ___of this Act. In the absence of such court in the place where the 
24 
offense was committed, the case shall be filed in the Regional Trial Court where the crime or 
25 
any of its elements was committed at the option of the complainant. 
26 
SEC. 74. Authority of Court. — The court may grant any equitable relief that such court 
27 
considers to be appropriate, including, to the extent required by this Act: 
28 
a) granting temporary, preliminary or permanent relief; 
29 
b) providing an auxiliary aid or service, modification of policy, practice or procedure, 
30 
or alternative method; and 
31 
c)    making facilities readily accessible to and usable by senior citizens. 
32 
SEC. 75. Penalties. – Any person who refuses to grant the privileges to senior citizen as 
33 
provided in this Act or violates any provision of this Act shall suffer the following penalties: 
34 
(a) For the first violation, imprisonment of not less than two (2) years but not more than six 
35 
(6) years and a fine of not less than Fifty thousand pesos (Php50,000.00) but not 
36 
exceeding One hundred thousand pesos (Php100,000.00); 
37 
(b) For any subsequent violation, imprisonment of not less than two (2) years but not more 
38 
than six (6) years and a fine of not less than One Hundred thousand pesos 
39 
(Php100,000.00) but not exceeding Two hundred thousand pesos (Php200,000.00); and 
40 
(c) Any person who abuses the privileges granted herein shall be punished with 
41 
imprisonment of not less than six (6) months and a fine of not less than Fifty thousand 
42 
pesos (Php50,000.00) but not more than One hundred thousand pesos (Php100,000.00). 
43 


 
SEC. 76. If the offender is a corporation, partnership, organization or any similar entity, 
1 
the officers thereof directly involved such as the president, general manager, managing partner, 
2 
or such other officer charged with the management of the business affairs shall be liable 
3 
therefor. 
4 
SEC. 77. If the offender is an alien or a foreigner, he/she shall be deported immediately 
5 
after service of sentence. 
6 
SEC. 78. Upon filing of an appropriate complaint, and after due notice and hearing, the 
7 
proper authorities may also cause the cancellation or revocation of the business permit, permit 
8 
to operate, franchise and other similar privileges granted to any person, establishment or 
9 
business entity that fails to abide by the provisions of this Act. 
10 
 
11 
TITLE III 
12 
FINAL PROVISIONS 
13 
 
14 
SEC. 79. Lead Agency. — The National Commission for Senior Citizens shall take the 
15 
lead in the formulating policies and programs that will fully execute this Act. The NCSC shall 
16 
be the overall monitoring body and oversight to ensure the implementation of this Act. In doing 
17 
so, the NCSC may direct any government agency and instrumentality, as may be necessary, to 
18 
report on the implementation of this Act and for them to immediately respond to the problems 
19 
brought to their attention in relation to this Act. The NCSC shall also lead in ensuring that 
20 
government agencies and the private sector are capacitated on the effective implementation of 
21 
this Act.  
22 
SEC. 80. Role of National Agencies and Local Government Units. — Local government 
23 
units shall promote the establishment of organizations of senior citizens in their respective 
24 
territorial jurisdictions. National agencies and local government units may enter into joint 
25 
ventures with organizations or associations of senior citizens to explore livelihood 
26 
opportunities and other undertakings that shall enhance the health, physical fitness and the 
27 
economic and social well-being of senior citizens. 
28 
SEC. 81. Support From Nongovernment Organizations. – Nongovernment 
29 
organizations or private volunteer organizations dedicated to the purpose of promoting and 
30 
enhancing the welfare of senior citizens shall, as they, are hereby encouraged, become partners 
31 
of the Government in the implementation of measures, programs and projects for the benefit 
32 
of senior citizens. Accordingly, their participation in the implementation of said measures, 
33 
programs and projects is to be extended all possible support by the Government. 
34 
SEC. 82. Implementing Rules and Regulations. – As the lead agency, the NCSC shall, 
35 
in coordination with all concerned government departments and agencies including, as 
36 
observers, both Houses of Congress through the Committee on Youth, Women and Family 
37 
Relations (Senate) and the Committee on Senior Citizens (House of Representatives) and with 
38 
the participation of representatives from nongovernment organizations (NGOs) and civil 
39 
society groups with proven track record of involvement and promotion of the rights and 
40 
welfare of senior citizens identified by the NCSC, formulate the implementing rules and 
41 
regulations (IRR) of this Act within one hundred eighty (180) days after its effectivity. 
42 
SEC. 83. Continuity Clause. – Should any department or agency tasked with the 
43 
enforcement or formulation of rules and regulations and guidelines for implementation of any 
44 


 
provision of this Act is abolished, merged with another department or agency or modified, 
1 
such shall not affect the enforcement or formulation of rules, regulations and guidelines for 
2 
implementation of this Act to the effect that — 
3 
a) In case of abolition, the department or agency established to replace the abolished 
4 
department or agency shall take-over the functions under this Act of the abolished 
5 
department or agency. 
6 
b) In case the department or agency tasked with the enforcement or formulation of rules, 
7 
regulations and guidelines for implementation of this Act is merged with another 
8 
department or agency, the former shall continue the functions under this Act of the 
9 
merged department or agency. 
10 
c) In case of modification, the department or agency modified shall continue the 
11 
functions under this Act of the department or agency that has undergone the 
12 
modification. 
13 
SEC. 84. Construction in Favor of Senior Citizens. – All doubts in the implementation 
14 
and interpretation of the provisions of this Code, including its implementing rules and 
15 
regulations, shall be resolved in favor of senior citizens. 
16 
SEC. 85. Appropriations. –  The initial funding requirements for the implementation of 
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this Act shall be charged against the current appropriations of the agencies concerned. 
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Thereafter, such sums as may be necessary for the implementation of this Act shall be included 
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in the agencies' yearly budgets under the General Appropriations Act. 
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The State shall prioritize allocation of all available resources to effectively fulfill its 
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obligations specified under this Act. The State agencies' budgets, which shall be at least three 
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percent (3%) of their total budgetary allocation, shall also be utilized for the programs and 
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activities to implement this Act. 
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SEC. 86. Separability Clause. – If any section, clause, or term of this Act is held to be 
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illegal, invalid, or unconstitutional, such parts not affected by such declaration shall remain in 
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full force and effect. 
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SEC. 87. Repealing Clause. – All laws, decrees, executive orders, rules, and regulations, 
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or parts thereof which are inconsistent with this Act are hereby repealed, amended, or modified 
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accordingly. 
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SEC. 88. Effectivity Clause. – This Act shall take effect after fifteen (15) days following 
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its complete publication in the Official Gazette or at least two (2) newspapers of general 
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circulation. 
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Approved, 
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