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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
TWENTIETH CONGRESS 
First Regular Session 
House Bill  No._____ 
Introduced by: Congressman BIENVENIDO M. ABANTE, JR. 
AN ACT  
GRANTING VALUE-ADDED TAX (VAT) EXEMPTION ON FUEL TO SENIOR 
CITIZENS, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 7432, AS 
AMENDED BY REPUBLIC ACT NO. 9994, OTHERWISE KNOWN AS THE 
EXPANDED SENIOR CITIZENS ACT OF 2010 
EXPLANATORY NOTE 
“Now also when I am old and grey headed, O God, forsake me not; until I have shewed 
thy strength unto this generation, and thy power to every one that is to come." 
 Psalm 71:18 (KJV) 
Even King David, one of the greatest rulers in history, a man known for his 
courage and strength, eventually grew weak. Like a once-sharp sword worn down by 
time, his vigor faded. In his old age, with hair turned grey, he prayed not to be 
forgotten. His story reminds us that no matter how strong or powerful one may be, 
no one escapes the frailty that comes with age. If even a king needs care, how much 
more should we look after our senior citizens? 
This proposed bill seeks to amend Section 4 of Republic Act No. 7432, as 
amended by Republic Act No. 9994 (Expanded Senior Citizens Act of 2010), to grant 
senior citizens exemption from value-added tax (VAT) on fuel purchases for vehicles 
they use, whether they are behind the wheel or simply passengers. The aim is simple: 
to give meaningful financial relief to those who have, in their own time, played a vital 
role in building and shaping our nation. 
No less than the 1987 Philippine Constitution underscores this responsibility. 
It calls on the State to promote social justice, uphold human dignity, and prioritize 
vulnerable sectors, including the elderly. Article XIII, Section 11 directs that essential 
goods, health services, and social support be made accessible and affordable, with 
special attention to the elderly, the underprivileged, the disabled, women, and 
children. Article XV, Section 4 recognizes the family’s duty to care for its elders and 
tasks the State with creating social security and welfare programs to help them. 
August 13, 2025
4:45 pm
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Moreover, the Supreme Court, in the case of Canlapan v. Balayo A.C. No. 10605 
(2016), highlighted the duty of the family, community, and government to care for the 
elderly and to recognize their rights and contributions. 
For many of our senior citizens, a fixed or reduced income means every peso 
counts. It is undeniable that rising fuel prices have made it harder for them to travel, 
whether for medical appointments, daily needs, or visits to loved ones. Exempting 
them from VAT on fuel purchases would be a practical extension of the privileges they 
already enjoy on medicines, transportation, utilities, and other essentials under 
existing laws. 
In light of the foregoing considerations, the passage of this Bill is hereby 
respectfully pleaded. 
BIENVENIDO M. ABANTE, JR. 


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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
TWENTIETH CONGRESS 
First Regular Session 
House Bill  No._____ 
Introduced by: Congressman BIENVENIDO M. ABANTE, JR. 
AN ACT  
GRANTING VALUE-ADDED TAX (VAT) EXEMPTION ON FUEL TO SENIOR 
CITIZENS, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 7432, AS 
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 as the “Senior Citizens Fuel 
VAT Exemption Act.” 
SEC. 2. Section 4 of Republic Act No. 9994, as amended, 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
pnuemococcal 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 the burden of discounts among retailers, 
manufacturers, and distributors, taking into consideration their 
respective margins; 
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(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); 
 
(5) 
 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; and 
 
(9)  on funeral and burial services for the death of senior citizens, and 
 
(10) ON THE PURCHASE OF FUEL FOR VEHICLES OWNED AND 
USED BY SENIOR CITIZENS, WHETHER AS DRIVER OR 
PASSENGER. 
 
SEC. 3. Implementing Rules and Regulations. - Within sixty (60) days from 
theeffectivity of this Act, the Secretary of the DSWD and the Chairperson of National 
Commission of Senior Citizen (NCSC) shall formulate and adopt amendments to the 
existing rules and regulations implementing Republic Act No. 9994, as amended, to 
carry out the objectives of this Act, in consultation with the Department of Finance 
(DOF), Bureau of Internal Revenue (BIR), Department of Energy (DOE), Departmnet 
of Trade and Industry (DTI), Local Governemnt Units (LGUs) and the Office for Senior 
Citizens Affairs (OSCA), and five (5) NGOs or POs for the senior citizens duly 
accredited by the DSWD. The guidelines pursuant to Section 4(a)(i) shall be 
established by the DOH within sixty (60) days upon the effectivity of this Act. 


 
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SEC. 4.  Repealing Clause. - All law, executive orders, rules, and regulations or 
any part hereof inconsistent herewith are deemed repealed or modified accordingly. 
 
SEC. 5. 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. 
 
SEC. 6 Effectivity. - 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,