EIGHTEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
Second Regular Session 
)
SENATE
S. No. 1973
;'5’o E-fILED*’1' ^2:]
iui DA Tc:
1<J> 
TU.1E:.—12l30£:mi.
INDEX
Introduced by SENATOR LEILA M. DE LIMA
AN ACT
EXPANDING THE GRANT OF 20% DISCOUNT AND EXEMPTION FROM 
THE VALUE ADDED TAX (VAT) TO SENIOR CITIZENS TO INCLUDE 
MEDICINES, SUPPLEMENTS, VITAMINS, HERBAL PRODUCTS AND 
FORMULATED MILK MEDICALLY DULY PRESCRIBED OR 
RECOMMENDED BY PHYSICIANS
EXPLANATORY NOTE
No less than the Constitution demands the fair treatment of Senior Citizens in 
the implementation of social justice. Article II thereof is replete with provisions that 
declare that the promotion of the general welfare is essential for the enjoyment by all 
people of the blessings of democracy,1 and mandates the State to promote an 
improved life for all.2 Article XV, Section 4 of the same makes it a shared 
responsibility between the family and the State to care for the elderly, the latter 
through “just programs of social security.” Article XIII, Section 11 proclaims that in 
the fulfillment of the State’s duty to adopt an integrated and comprehensive 
approach to health development which shall endeavor to make essential goods, 
health and other social services available to all the people at affordable cost, there 
shall be priority for the needs of the marginalized sectors, including the elderly.
Our Filipino senior citizens have contributed immensely to the growth and 
progress of the country. As they reach the twilights of their lives, it is our 
responsibility as a society to ensure their rights and privileges, and that proper 
accommodation and care is given to them.
1 Article II, Section 5
2 Article II, Section 9


The enactment of Republic Act No. 7462, otherwise known as “An Act to 
Maximize the Contribution of Senior Citizens to Nation Building, Grants Benefits 
and Special Privileges”, underscored the duty of the State to take care of the elderly 
members of society. It granted privileges to Senior Citizens which would later be 
expanded by Republic Act No. 9257, otherwise known as the “Expanded Senior 
Citizens Act of 2003”. RA.. No. 9257 not only expanded the coverage of the benefits 
of the benefits and privileges for senior citizens, it likewise made it mandatory for 
business establishments to grant the 20% discount on certain goods and services. In 
2010, the said laws were amended anew by Republic Act No. 9994, or the “Expanded 
Senior Citizens Act of 2010”, which granted not only the 20% discount, but an 
additional 12% value-added tax exemption.
The current Philippine Health Agenda (2017-2022) ensures inclusive and 
centralized health services for care in all life stages, with an area of concern ranging 
from service delivery networks, financial risk protections, and geriatric health. Both 
RA 9257 and RA 9994 impelled the Department of Health to issue policies to further 
extend a more substantial promotion of health and wellness among senior citizens, 
and in extension, to constantly help and improve the conditions of older Filipino 
Citizens who are diagnosed with degenerative diseases.3
The Senior Citizens Act was enacted primarily to maximize the contribution of 
senior citizens to nation-building, and to grant benefits and privileges to them for 
their improvement and well-being as the State considers them an integral part of our 
society. Glaringly though, while RA 9994, which is the most recent amendment 
thereto, defined and granted discount on essential medical supplies, accessories, 
equipment, it failed to define the term “medicines” - thus opening gateway that has 
since been abused by business who refuse to fully or adequately honor the privileges 
to which the elderly, for all their contributions to the nation, have earned.
Despite such legislative oversight, the nutritional needs among the elderly 
continues to grow. There has been an increased demand among Filipino Senior 
Citizens, as recommended by their physicians, to observe the required nutritional 
levels through medicines, supplements, vitamins, herbal products and formulated 
milk for intended for the elderly. These goods have, due to the COVID-19 pandemic
3 Department of Health, (n.d.). Health and Wellness Program for Senior Citizen. Retrieved from: 
https://www.doh.gov.ph/HeaIth-and-Wellness-Program-for-Senior-Citizen


which has rendered the elderly extra-vulnerable, become essential to keep senior 
citizens strong and healthy.
Certain vitamins have proven to reduce morbidity in senior citizens. For 
instance, just recently, a study of over 11,000 individuals found that regular daily 
vitamin D supplementation of up to 2000 lU safely reduced the risk of respiratory 
infections. Considerable experimental evidence demonstrated “the immuno­
modulatory properties of vitamin D, in particular, its role in regulating and 
suppressing the inflammatory cytokine response to viral respiratory infections 
linking the importance of vitamin D sufficiency as a potential protective factor in 
C0VID-19.”4 Supplementation was necessitated by the reality that “older adults are 
at increased risk of vitamin D deficiency as they produce 75% less cutaneous vitamin 
D than young adults, even with regular sun exposure. Other risk factors for vitamin D 
deficiency include reduced oral intake, nutritionally deficient diets, liver and kidney 
impairment, all of which occur more frequently in older people, with residents of 
care institutions at particular risk.”
As to herbal medicine, clinical trials have begun with promising initial results 
as to the efifectivity of lagundi and virgin coconut oil in combatting COVID-19 after 
they have seen to reduce risk of coronavirus. There is also a local study that seeks 
FDA approval for trials on the effectivity of another indigenous herbal medicine 
called “tawa-tawa.” A proactive government does not merely wait on these trials to 
conclude, but learns from the data of research over the years which have proven how 
effective these herbal medicines are in increasing the immune system. This proposed 
legislation therefore places its hope not only on the vaccine that protects from one 
particular virus, but also on herbal medicines whose credible studies show effective 
in the boosting of one’s immunity.s
While formulated milk has been shown to be a good source of energy and 
high-quality protein, it also includes essential vitamins and minerals to address their 
nutritional requirements. Specifically, a full cup of serving of formulas like Ensure 
and Glucerna is equivalent to a full meal. This kind of formulated milk for the elderly
4 O’Shea, P. (29 September 2020) Vitamin D supplementation to reduce COVID-19 morbidity in older adults. 
Retrieved from; https://www.cambridge.org/core/bIog/2020/09/29/vitamin-d-supplementation-to-reduce-covid- 
19-morbidity-in-older-aduIts/
5 CNN Philippines. (29 August 2020) Lagundi trial gets green light, virgin coconut oil seen to reduce risk of 
coronavirus. Retrieved from: https://www.cnnphilippines.com/news/2020/8/29/FDA-clinical-trials-lagundi- 
supplement-coronavirus-treatment.html


is recommended by doctors for Senior Citizens, mainly because majority of the 
elderly are prone to high blood sugar and are incapable of normally digesting and 
eating regular food; and these kinds of adult milk and mineral supplements are 
supposed to supply the elderly their body’s needed nutrients. However, the 20% 
percent senior citizen discounts on these items that are expensive and costs an 
average of fSoo per can, are not honored by grocery stores and other merchants. 
Reports from our constituents have uncovered the unfortunate reality that even with 
a doctor’s prescription, our dear senior citizens are prevented from availing the 
privileges similarly granted to other medicines. In refusing to honor the discounts 
and exemptions, merchants have cited the lack of specific provisions in the law that 
identify which privileges can be granted when making such purchases.
As a result of this gap in the law, many senior citizens in the country, who by 
their age are already immunocompromised, cannot afford to purchase the medicines, 
supplements, vitamins, herbal medicine and formulated milk that are prescribed by 
their physicians to provide their nutritional needs and help them in the prevention of 
diseases, illnesses, and injuries caused by old age.6
Given the ambiguity and varied interpretation of the law, this bill seeks to 
clearly mandate establishments, drug stores and merchants to expand the discounts 
for the senior citizens to purchase medicines, supplements, vitamins, herbal 
medicine and formulated milk for the elderly at more affordable prices. It heeds the 
urgent and persistent demand of our Filipino elderly, especially during this time of 
the COVID-19 pandemic, that risks the public’s health and safety.
This bill seeks to cure the gap in the law that has allowed pharmacies and drug 
stores to deny the senior citizens of privileges to which they are entitled to by finally 
defining the term “medicine” for purposes of availing senior citizen discounts. In 
addition, this bill aims to grant the same privilege granted to medicines to 
supplements, vitamins, herbal products and formulated milk when prescribed by a 
physician. These amendments have long been omitted out of the equation, thus 
depriving the senior citizens of additional nutrition which these goods could provide 
them.
6 Cabaero, A.F. (05 July 2013). Senior Citizenz discount on mineral supplements. Inquirer.Net. Retrieved 
from:https://opinion.inquirer.net/55935/senior-citizens-discount-on-mineral-
supplements?fbclid=lwAR0F8hRqhO73AtZRorSqDCfTarXwmEOuekdR9L_mVf9QO3gWwncY0Ty!Brk


The COVID-19 pandemic has caused problems that brought many nations to 
their knees. However, it also exposed what else could be done in order to give 
protection to one of the most vulnerable sectors of society. It is this representation’s 
humble belief that aside from locking senior citizens in their homes as we wait out 
the roll-out of a vaccination program in our country, the best and most effective way 
of protecting them is to strengthen their immune system so that they would not so 
easily fall prey to viruses, diseases and infections that would harm them. By 
strengthening their immune system through medicines, supplements, vitamins, 
herbal products and formulated milk, we will not only be protecting them from a 
present virus but from all other viruses which could potentially harm them and cost 
them their life.
The expeditious consideration and approval of this measure is earnestly
sought.
4IlEILAM. DELIMA


EIGHTEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
Second Regular Session 
)
SENATE
S. No. 1973
lii date: 
Tfu.ie:
E-FILED 
Jan 07 2021
12:30 p.m.
Nl>b X
Introduced by SENATOR LEILA M. DE LIMA
AN ACT
EXPANDING THE GRANT OF 20% DISCOUNT AND EXEMPTION FROM 
THE VALUE ADDED TAX (VAT) TO SENIOR CITIZENS TO INCLUDE 
MEDICINES, SUPPLEMENTS, VITAMINS, HERBAL PRODUCTS AND 
FORMULATED MILK MEDICALLY DULY PRESCRIBED OR 
RECOMMENDED BY PHYSICIANS
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
1 
Section i. Short Title. - This Act shall be known as “Abot-Kayang Gamot,
2 
Bitamina at Gatas Para sa Malusog na Senior Citizens Act”.
3 
Sec. 2. Declaration of Policies. - It is the declared policy of the State to protect
4 
and uphold the rights and welfare of senior citizens and promote their good health
5 
and well-being. Towards this end, the State shall ensure that medicines, supplements,
6 
vitamins, herbal products and formulated milk medically prescribed by physicians
7 
that provide necessary and required nutrition to Senior Citizens shall be granted a
8 
twenty percent (20%) discount and shall likewise be exempt from Value Added Tax
9 
(VAT) so that the senior citizens can avail thereof at reasonable prices.
10 
Sec. 3. Section 2 of Republic Act No. 7432, as amended by Republic Act No.
11 
9257 otherwise known as the “Expanded Senior Citizens Act of 2003”, and further
12 
amended by Republic Act No. 9994, otherwise known as the “Expanded Senior
13 
Citizens Act of 2010”, is hereby further amended to read as follows:
14
15 
“SEC. 2. Definition of terms. - For purposes of this Act, these
16 
terms are defined as follows:


1
2
3
4
5
6
7
8 
9
10
11
12
13
14
15
16
17
18
19
20 
21 
22
23
24
25
26
27
28
29
30
31
32
33
XXX
(D) MEDICINES REFER TO PRESCRIPTION AND NON­
PRESCRIPTION/OVER-THE-COUNTER DRUGS, BOTH 
GENERIC AND BRANDED, DULY PRESCRIBED BY 
PHYSICIANS, AND APPROVED BY THE DEPARTMENT 
OF HEALTH (DOH) AND THE FOOD AND DRUG 
ADMINISTRATION (FDA), WHICH ARE INTENDED FOR 
USE IN THE DIAGNOSIS, CURE, MITIGATION, 
TREATMENT OR PREVENTION OF HUMAN DISEASE OR 
SICKNESS;
(E) SUPPLEMENTS REFER TO PRESCRIPTION AND 
NON-PRESCRIPTION/OVER-THE-COUNTER MEDICAL 
AND DIETARY SUPPLEMENTS, BOTH GENERIC AND 
BRANDED, INCLUDING VITAMINS, HERBAL PRODUCTS 
AND FORMULATED MILK, DULY PRESCRIBED OR 
RECOMMENDED BY PHYSICIANS, AND APPROVED BY 
THE DEPARTMENT OF HEALTH (DOH) AND THE FOOD 
AND DRUG ADMINISTRATION (FDA), WHICH ARE 
INTENDED FOR USE IN THE DIAGNOSIS, CURE, 
MITIGATION, TREATMENT OR PREVENTION OF HUMAN 
DISEASE OR SICKNESS;
(F) [(d)] 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:
xxx”
Sec. 4. Section 4 of Republic Act No. 7432, as amended by Republic Act No. 
9257 otherwise known as the “Expanded Senior Citizens Act of 2003”» 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:


1
2
3
4
5
6
7
8 
9
10
11
12
13
14
15
16
17
18
19
20 
21 
22 
23
“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 AS DEFINED 
IN THIS ACT, 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):
(2) ON THE PURCHASE OF SUPPLEMENTS 
AS DEFINED IN THIS ACT;
(3) [(2>] on the professional fees of attending 
physician/s in all private hospitals, medical 
facilities, outpatient clinics and home health 
care services;
xxx; and
(10) [(8)5 on funeral and burial services for the 
death of senior citizens;”
24 
Sec. 5. Repealing Clause. — All laws, decrees, letters of instruction, resolutions,
25 
orders or parts thereof which are inconsistent with the provisions of this Act are
26 
hereby repealed, modified or amended accordingly.
27 
Sec. 6. Effectivity Clause. - This Act shall take effect fifteen (15) days after its
28 
publication in the Official Gazette or in two (2) newspapers of general circulation.
Approved,