THIRTEENTH CONGRESS OF THE 
1 
Third Regular Session 
1 
REPUBLIC OF THE PHILIPPINES ) 
Introduced by SENATOR EDGARDO J. ANGARA 
EXPLANATORY NOTE 
All throughout our youth, we work hard and save up for a 
comfortable retirement. 
We look forward to the day when we could 
watch our grandchildren play and devote ourselves to activities beyond 
the rigors of labor. 
It is a time-honored Filipino tradition to care for the elderly and 
ensure that they are supported in their twilight days. 
In 1992, I authored and sponsored the Senior Citizen’s Law which 
grants benefits and special privileges to the Filipino elderly. It was a first 
and monumental attempt to give life to Article XV, Section 4 of the 
Constitution, which states that “it is the duty of the family to take care of 
the elderly while the State may design programs of social security for 
them.” 
In the law, senior citizens are entitled to a 20% discount on the 
purchase of goods and services, medical and dental services, transport 
fare, funeral and burial services, among others. 
However, it is discouraging and equally alarming to hear recent 
reports of pharmacies and many other establishments imposing a 12% 
value-added tax (VAT) on the sale of medicines and other goods on senior 
citizens. This prevents the elderly from fully enjoying the benefits 
mandated by law. In effect, instead of a full 20%,, they are able to avail 
of only an 8% discount. 
This bill will address this discrepancy. Here it is proposed that th 
necessary increase to compensate for the negative effect of VAT on their 
discount of senior citizens be increased from 20% to ?&Yo. This 
present discounted rate. 
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Let us continue motivating and encouraging our elderly to 
contribute to nation building, and encourage their families and their 
communities to reaffirm their tradition of caring for the elderly. 
Let us not begrudge them of their miles to walk before they sleep, 
Senator 


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THIRTEENTH CONGRESS OF THE 
1 
Third Regular Session 
1 
, I- -, 
REPUBLIC OF THE PHILIPPINES ) 
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S E N A T E  
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Introduced by SENATOR EDGARDO J. ANGARA 
AN ACT INCREASING THE DISCOUNT PRIVILEGE OF SENIOR 
CITIZENS 
FROM 
20% TO 
34%, 
FURTHER 
AMENDING 
REPUBLIC ACT 7432 OR “AN ACT TO MAXIMIZE THE 
CONTRIBUTION OF SENIOR CITIZENS TO NATION BUILDING, 
GRANT BENEFITS AND SPECIAL PRIVILEGES,” AS AMENDED 
BYRA9257ANDFOROTHERPURPOSES 
Be it enacted by the Senate and the House of Representatives in 
Congress duly assembled: 
SECTION 1. Republic Act 7432 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%0)] THIRTY-FOUR 
PERCENT (34%) discount from all establishments relative to 
the utilization of services in hotels and similar lodging 
establishment, restaurants and recreation centers, and 
purchase of medicines in all establishments for the exclusive 
use or enjoyment of senior citizens, including funeral and 
burial services for the death of senior citizens; 
(b) a minimum of [twenty percent (20%)) THIRTY-FOUR 
PERCENT (34%) discount on admission fees charged by 
theaters, cinema houses and concert ha&, circuses, 
carnivals, and other similar places of culture, leisure and 
amusement for the exclusive use or enjoyment of senior 
citizens; 
(c. xxx; 
(4 -; 
(e) - 
(fJ the grant of [twenty percent (20%)] THIRTY-FOUR 
PERCENT (34%) discount on medical and dental services, 
and diagnostic and laboratory fees provided under Section 4 


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(e) hereof, including professional fees of attending doctors in 
all private hospitals and medical facilities, in accordance 
with the rules and regulations to be issued by the 
Department of Health, in coordination with the Philippine 
Health Insurance Corporation; 
(g) the grant of [twenty percent (ZOO/)] THIRTY-FOUR 
PERCENT (34%) discount in fare for domestic air and sea 
travel for the exclusive use or enjoyment of senior citizens; 
(h) the grant of [twenty percent (ZOO/,)] THIRTY-FOUR 
PERCENT (34%) discount in public railways, skyways and 
bus fare for the exclusive use and enjoyment of senior 
citizens; 
(i) =; 
ti) xxx. 
(k) -. 
(1) xxx; and 
(4 -. 
SECTION 2. Implementing Rules and Regulations. - The Secretary 
of Social Welfare and Development jointly with the Department of 
Finance, the Department of Tourism, the Department of Health, the 
Department of Transportation and Communications shall issue the 
necessary rules and regulations to carry out the objectives of this Act. 
SECTION 3. Repealing Clause. - All provisions of laws, orders, and 
decrees, including rules and regulations inconsistent herewith are hereby 
repealed and/ or modified accordingly. 
SECTION 4. Separability Clause. - If any part or provision of this 
Act shall be held to be unconstitutional or invalid, other provisions 
hereof which are not affected thereby shall continue to be in full force 
and effect. 
SECTION 5. Effectivity. - This Act shall take effect fifteen (15 days 
following its publication in one (1) national newspaper of general 
circulation. 
Approved,