G REPRESEN

E-Filed
RECEIVED

Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

NINETEENTH CONGRESS
Second Regular Session

House Bill No.10367

INTRODUCED BY REPRESENTATIVES RALPH WENDEL P. TULFO
AND JOCELYN P. TULFO

AN ACT ENHANCING THE DISCOUNT ON THE PURCHASE OF GOODS:
AND SERVICES OF SENIOR CITIZENS AND PERSONS WITH DISABILITIES

EXPLANATORY NOTE

Pursuant to Republic Act No. 9994 or the “Expanded Senior Citizens Act of
2020” and Republic Act No. 10754 or “An Act Expanding the Benefit and Privileges of
Persons with Disability (PWD)’, senior citizens and PWDs are granted 20 percent
(20%) discount and exemption from the value-added tax (VAT), if applicable, on the
sale of goods and services from all establishments, for the exclusive use and enjoyment
or availment of the senior citizen and the PWD, respectively. These goods and services
include medicine, health professional fees, medical and dental services, transport fees,
prices of products and services offered by business establishments, admission fees in
arts centers, and funeral and burial costs.

However, the issue on senior citizen discounts has resurfaced in the public eye
after a senior citizen filed a legal complaint against a hotel in Pasig City for refusing
her discount and VAT exemption due to the establishment's alleged “without promo
permit” for its rates.’ Likewise, an international coffeehouse chain has been
reprimanded over its alleged erroneous discount policy for senior citizens and PWDs.2

This proposed legislative measure aims to enhance the discount on the
purchase of goods and services of senior citizens and PWDs by granting a twenty
percent (20%) discount and exemption from the value-added tax, in addition to any
prevailing promotion offers or discounts extended by the business establishments.

1 Yalao, Khriscielle, "DTI on mandated discount vs. promos: Seniors must be free to choose", Manila
Bulletin, 8 Jan. 2024, https://mb.com.ph/2024/1/8/dti-on-mandated-discount-vs-promos-seniors-
must-be-free-to-choose

2 Lalu, Gabriel Pabico, "Lawmakers call out coffee chain over 'wrong' senior, PWD discount policy",
INQUIRER.net, 17 Jan. 2024, https:/ /newsinfo.inquirer.net/1890460/lawmakers-call-out-coffee-chain-
over-wrong-senior-pwd-discount-policy

DATE _May 7, 2024

DQ
7)
*


In view of the foregoing, the urgent passing of this bill is earnestly sought.

a,

RALPH WENDEL P. TULFO joa . TULFO
Representative ntdtive
2nd District of Quezon City ACT-CIS Partylist


© ar HTHAw

10
1.
12
13
14
15
16
17
18
19
20
21
22
23
24
25

Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

NINETEENTH CONGRESS
Second Regular Session

House Bill No. 10367

INTRODUCED BY REPRESENTATIVES RALPH WENDEL P. TULFO
AND JOCELYN P. TULFO

AN ACT ENHANCING THE DISCOUNT ON THE PURCHASE OF GOODS
AND SERVICES OF SENIOR CITIZENS AND PERSONS WITH DISABILITIES

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

SECTION 1. Declaration of Policy. - The State shall promote a just and dynamic
social order that will ensure the nation’s prosperity and independence as well as free its
people from poverty. The State shall provide social justice in all phases of national
development, value the dignity of every human person, and guarantee full respect for
human rights.

The State shall 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 underprivileged, sick, elderly, and persons with disabilities (PWDs) and design

programs of social security for them.

SEC. 2. Discount on Promotional Offers. - Senior Citizens and PWDs shall be
granted a twenty percent (20%) discount and exemption from the value-added tax, in
addition to any prevailing promotion offers or discounts extended by the business
establishments. The discount shall be applied upon presentation of a valid identification

card verifying their status as a Senior Citizen or a PWD.
3


oer nunewune

1.
12
13
14
15
16
17
18
19
20
21
22
23
24
2s
26
27
28
29
30

SEC. 3. Implementing Rules and Regulations. - The National Commission of Senior
Citizens and the National Council on Disability Affairs in consultation with the
Department of Social Welfare and Development, Department of Trade and Industry,
Department of Health, and Department of Finance, shall promulgate the necessary
rules and regulations for the effective implementation of the provisions of this Act:
Provided, That the failure of the concerned agencies to promulgate the said rules and
regulations shall not prevent the implementation of this Act upon its effectivity.

SEC. 4. Separability Clause, - If any provision or part of this Act is held
unconstitutional or invalid, the other provisions or parts thereof not affected thereby
shall continue to be in full force and effect.

SEC. 5. Repealing Clause. - The pertinent provisions of the following laws are hereby
repealed, amended, or modified accordingly:

(a) Section 4, insofar as purchase of goods and services which are on promotional
discount is concerned, of Republic Act No. 7432, as amended by Republic Act No.
9994, otherwise known as the “Expanded Senior Citizens Act of 2010”; and

(b) Section 32, insofar as higher discount granted by the commercial establishment,
of Republic Act No. 7277, as amended by Republic Act No. 10754, otherwise
known as the “Magna Carta for Persons with Disability”.

All other laws, rules and regulations, and other issuances or parts thereof, which are
inconsistent with the provisions of this Act, are hereby repealed, amended, or modified

accordingly.

SEC. 6. Effectivity. - This Act shall take effect fifteen (15) days after its publication in
the Official Gazette or in a newspaper of general circulation.

4


2

Approved,