Republic of the Philippines
HOUSE OF REPRESENTATIVES
Constitution Hills, Quezon City

EIGHTEENTH CONGRESS
First Regular Session

House Bill No.

3407

Introduced by Representative Eric L. Olivarez

EXPLANATORY NOTE

Republic Act 7432 as amended by Republic Act 9994 targets
to adopt measures whereby our senior citizens are assisted and
appreciated by the community as a whole and to establish a

Certain cities like Cebu, Manila, Muntinlupa and Quezon City
have already passed ordinances exempting senior citizens from the
payment of parking fees. However, the senior citizens who are
enjoying this privilege in the said cities form a very minute part of
the elderly population of the Philippines.

To this end, this Bill Proposes to institutionalize the exemption
from the payment of parking fees for the senior citizens all over the

In view of thereof, the Passage of this bill is earnestly sought.

an 7.
ERIC OLIVAREZ


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Constitution Hills, Quezon City

EIGHTEENTH CONGRESS
First Regular Session

407
House Bill No. Me

Introduced by Representative Eric L. Olivarez

AN ACT

EXEMPTING SENIOR CITIZENS FROM THE PAYMENT OF
PARKING FEES IN ALL COMMERCIAL ESTABLISHMENTS AND

GOVERNMENT BUILDINGS THAT CHARGE PARKING FEES,
THEREBY AMENDING SECTION 4 OF REPUBLIC ACT NO. 7432

AS AMENDED BY REPUBLIC ACT NO. 9257 AND FURTHER
AMENDED BY REPUBLIC ACT NO. 9994, OTHERWISE KNOWN

AS THE “EXPANDED SENIOR CITIZENS ACT OF 2010”

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

SECTION 1. Short Title. - This Act shall be known and cited
as the “Senior Citizens Free Parking Act.”

SEC. 2. Declaration of Policy. - It is hereby declared as the
Policy of the State to provide measures in order to prioritize the
needs of the elderly in order to motivate and encourage them in
contributing to nation building.

For this purpose, the government shall institutionalize the
exemption of the Senior Citizens from the payment of parking fees
in all commercial and government establishments subject to certain
guidelines and procedures.


SEC. 3. Additional privilege of parking fee exemption —
This Act shall cover all Filipino senior citizens driving a vehicle or
on board a vehicle which is privately owned upon presentation of a
valid senior citizen’s Identification Card in all commercial and
government establishments that charge parking fees.

Provided, that private establishments may claim the cost as
tax credit.

SEC. 4. Section 4 (a) of Republic Act No. 7342, as amended
by Republic Act No. 9257, and further amended by Republic Act
No. 9994 otherwise known as the “Expanded Senior Citizens Act of
2010” is hereby further amended to read as follows:

"SEC. 4. Privileges for the Senior Citizens. -

The senior citizens shall be entitled to the following:

"(a) the grant of twenty percent (20%) 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

"(1) on the purchase of medicines, including the
purchase of influenza and pneumococcal vaccines,
and such other essential medical supplies, accessories
and equipment to be determined by the Department of
Health (DOH).

‘The DOH shall establish guidelines and mechanism
of compulsory rebates in the sharing of burden of
discounts among _ retailers, manufacturers and
distributors, taking into consideration their respective
margins;

"(2) on the professional fees of attending physician/s
in all private hospitals, medical facilities, outpatient
clinics and home health care services;


"(3) 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;

‘(4) 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 DOH, in coordination with the
Philippine Health Insurance Corporation (PhilHealth);
“(8) 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);

(6) in actual transportation fare for domestic air
transport services and sea shipping vessels and the
like, based on the actual fare and advanced booking;
'(7) on the utilization of services in hotels and similar
lodging establishments, restaurants and recreation
centers;

(8) on admission fees charged by theaters, cinema
houses and concert halls, circuses, leisure and
amusement;

"(9) on funeral and burial services for the death of
senior citizens; and

“(10) on the payment of parking fees in all
commercial establishments such as shopping
malls, markets, hospitals and the like, as well
as government buildings charging parking fees;
"(b) exemption from the payment of individual income
taxes of senior citizens who are considered to be



minimum wage earners in accordance with Republic
Act No. 9504;

"(c) the grant of a minimum of five percent (5%)
discount relative to the monthly utilization of water
and electricity supplied by the public
utilities: Provided, That the individual meters for the
foregoing utilities are registered in the name of the
senior citizen residing therein: Provided, further, That
the monthly consumption does not exceed one
hundred kilowatt hours (100 kWh) of electricity and
thirty cubic meters (30 m3) of water: Provided,
furthermore, That the privilege is granted per
household regardless of the number of senior citizens
residing therein;

"(d) exemption from training fees for socioeconomic
programs;

“(e) free medical and dental services, diagnostic and
laboratory fees such as, but not limited to, x-rays,
computerized tomography scans and blood tests, in all
government facilities, subject to the guidelines to be
issued by the DOH in coordination with the PhilHealth;
‘() the DOH shall administer free vaccination against
the influenza virus and Pneumococcal disease for
indigent senior citizen patients;

"(g) educational assistance to senior citizens to pursue
pot secondary, tertiary, post tertiary, vocational and
technical education, as well as short-term courses for
retooling in both public and Private schools through
Provision of scholarships, grants, financial aids,
subsides and other incentives to qualified senior
citizens, including Support for books, learning
materials, and uniform allowances, to the extent
feasible: Provided, That senior citizens shall meet
minimum admission requirements;


"(h) to the extent practicable and feasible, the
continuance of the same benefits and privileges given
by the Government Service Insurance System (GSIS),
the Social Security System (SSS) and the PAG-IBIG, as
the case may be, as are enjoyed by those in actual
service;

(i) retirement benefits of retirees from both the
government and the private sector shall be regularly
reviewed to ensure their continuing responsiveness
and sustainability, and to the extent practicable and
feasible, shall be upgraded to be at par with the
current scale enjoyed by those in actual service;

‘() to the extent Possible, the government may grant
special discounts in Special programs for senior
citizens on purchase of basic commodities, subject to
the guidelines to be issued for the purpose by the
Department of Trade and Industry (DTI) and the
Department of Agriculture (DA);

"(k) provision of express lanes for senior citizens in all
commercial and government establishments; in the
absence thereof, priority shall be given to them; and

") death benefit assistance of a minimum of Two
thousand pesos (Php2, 000.00) shall be given to the
nearest surviving relative of a deceased senior citizen
which amount shall be subject to adjustments due to
inflation in accordance with the guidelines to be
issued by the DSWD. lavuphil

"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 any of the following:

"(1) an identification card issued by the Office of the
Senior Citizen Affairs (OSCA) of the place where the
senior citizen resides: Provided, That the identification


card issued by the particular OSCA shall be honored
nationwide;

"(2) the passport of the senior citizen concerned; and
‘(3) other documents that establish that the senior
citizen is a citizen of the Republic and is at least sixty
(60) years of age as further provided in the
implementing rules and regulations.

“In the purchase of goods and services which are on
Promotional discount, the senior citizen can avail of the
Promotional discount or the discount provided herein,
whichever is higher.

"The establishment may claim the discounts granted
under subsections (a) and (c) of this section as tax
deduction based on the cost of the goods sold or
services rendered: Provided, That the cost of the
discount shall be allowed as deduction from gross
income for the same taxable year that the discount is
granted: Provided, 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 (NICR), as amended.”

SEC. 5. Procedure and Qualifications. — In order to avail the
additional privilege provided in this Act, the following shall be
observed:

1. The senior citizen must either be a driver or a Passenger in
the vehicle entering the establishment. Said senior citizen
must be able to present a valid Senior Citizen Identification
Card issued by the Office of the Senior Citizens Affairs
Office or its equivalent upon entrance in the parking area of
the establishment. In case said Senior Citizen Identification
Card is unavailable or otherwise absent, any other valid


government-issued identification documents indicating the
date of birth and/or the age of the senior citizen shall
suffice. Valid government-issued identification documents
include but are not limited to: driver’s license, passport,
postal ID, voter’s ID, SSS/GSIS ID, Persons With Disability
Card, Professional Regulation Commission Card, Integrated
Bar of the Philippines Card and other similar documents.

2. For establishments with parking areas which are equipped
with automated ticketing machines, the presentation of the
identification documents of the senior citizen availing of the
free parking privilege shall be made to the parking
attendant in the booth for validation of the documents upon
exit in the establishment.

3. Subject to the availability of the parking slot, the additional
Privilege of free parking for senior citizens may be availed of
on any parking slot, of any level, if applicable, of the
parking area which is offered to the public on a first-come-
first served basis.

4. The free parking privilege for senior citizens shall only apply
to the regular operating hours of the commercial or
government establishment where the privilege is sought.
The privilege herein granted shall not apply to overnight
parking.

SEC. 6. Implementing Rules and Regulations and Standard

Forms. - Within sixty (60) days from the Promulgation of this Act,

implementing rules and regulations for the proper

implementation of its provisions shall be formulated by the
appropriate government office or agency in coordination with all the
stakeholders and covered establishments and institutions,


SEC. 7. Separability Clause. - If any provision of this Act is
declared unconstitutional or otherwise invalid, the validity of the
other provisions shall not be affected thereby.

SEC. 8. Repealing Clause. - All laws, decrees, orders, rules
and regulations or parts thereof inconsistent with this Act are
hereby repealed or modified accordingly.

Provided, that Section 4 of Republic Act No. 7432 as amended
by Republic Act No. 9257 and further amended by Republic Act No.
9994, otherwise known as the “Expanded Senior Citizens Act of
2010” is hereby amended accordingly.

SEC. 9. Effectivity. - This Act shall take effect fifteen (15)
days after its publication in the Official Gazette or in a newspaper

of general circulation.

Approved,