EIGHTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
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AUG 20 P 2 * *38
s e n a t e  
s. No. 
g o o
RECfIVt-DBV.
Introduced by Senator Grace Poe
AN ACT
GRANTING 
SENIOR 
CITIZENS 
A 
M INIM UM  
OF 
FIVE 
PERCENT 
(5 % ) 
DISCOUNT 
ON 
THE 
FIRST 
150 
KILOWATT 
HOURS 
OF 
ELECTRICITY 
CONSUMPTION 
AND 
ON 
THE 
FIRST 
50 
CUBIC 
METERS 
OF 
WATER 
CONSUMPTION, AND EXEMPTION FROM THE VALUE-ADDED TAX (VAT), 
AMENDING FOR THIS PURPOSE REPUBLIC ACT NO. 9994, OTHERWISE 
KNOWN AS THE "EXPANDED SENIOR CITIZENS' ACT OF 2010"
Explanatory Note
Article II of the 1987 Philippine Constitution is replete with strong provisions on 
social justice and fair treatment of citizens:
• 
Section 5. The maintenance of peace and order, the protection of 
life, liberty, and property, and promotion of the general welfare are 
essential for the enjoyment by all the people of the blessings of 
democracy;
• 
Section 9. The State shall promote a just and dynamic social order 
that will ensure the prosperity and independence of the nation and 
free the people from poverty through policies that provide adequate 
social services, promote full employment, a rising standard of living, 
and an improved quality of life for all;
Section 10. The State shall promote social justice in all phases of


national development; and
• 
Section 11. The State values the dignity of every human person and 
guarantees full respect for human rights.
In the case of senior citizens, the above-listed constitutional principles are 
embodied in Republic Act No. 9994, otherwise known as the "Expanded Senior Citizens 
Act o f 2010. R.A. 9994 recognizes the great contributions of our senior citizens to 
nation building in that they are considered as "integral part of the Philippine society." 
Said constitutional principles partially fulfill the right of elderly citizens to "...adequate 
food, water, shelter, clothing and health care through the provision of income, family 
and community support and self-help."1
Several issues and complaints, however, have been received by concerned 
government agencies regarding violations or non-compliance by certain establishments 
with the benefits provided under R.A. 9994. There is a need to further amend certain 
provisions of said law to ensure its proper implementation.
For instance, the spirit of the law in granting 5% discount to a senior citizen on 
the monthly utilization of water and electricity has been hampered because Section 4(c) 
of RA 9994 limits its application to those senior citizens whose consumption does not 
exceed 100 kilowatt hours (kWh) of electricity and thirty cubic meters (30m3) of water. 
In other words, if a senior citizen consumes, say 100.1 kwh or 30.1 cubic meters of 
water, he would no longer be entitled to the 5% discount. Thus, the need to amend this 
law to apply the 5% discount to the first 100 kwh or the first 30 cubic meters of water. 
And the senior citizens are not even entitled to Value-Added Tax (VAT) exemption 
despite the very small amount of discount for these utility items.
United Nations Principles for Older Persons. Adopted by General Assembly resolution 46/91 of 16 December 1991.


To extend full benefits to our senior citizens, this bill seeks to further amend the 
consumption threshold for electric and water bills in that the 5% discount shall apply to 
the first 150 kWh of electricity and the first fifty (50) cubic meters of water consumed in 
a household where the senior citizen resides and the electric or water meter is registered 
in his or her name.
It is respectfully requested that this bill be enacted into law.


t
EIGHTEENTH CONGRESS OF THE 
)
REPUBLIC OF THE PHILIPPINES 
)
First Regular Session 
)
S E N A T E  
S. No.
^cufite
(0(liu ol Ibf fc'i-frrUr?
• If  
AUG 20 
P 2 38
RECEiVLDBt:
Introduced by Senator Grace Poe
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AN ACT
GRANTING 
SENIOR CITIZENS A 
MINIM UM 
OF 
FIVE 
PERCENT (5 % ) 
DISCOUNT ON 
THE 
FIRST 
150 
KILOWATT 
HOURS 
OF 
ELECTRICITY 
CONSUMPTION 
AND 
ON 
THE 
FIRST 
50 
CUBIC 
METERS 
OF 
WATER 
CONSUMPTION, AND EXEMPTION FROM THE VALUE-ADDED TAX (VAT), 
AMENDING FOR THIS PURPOSE REPUBLIC ACT NO. 9994, OTHERWISE 
KNOWN AS THE "EXPANDED SENIOR CITIZENS' ACT OF 2010"
Be it enacted by the Senate and House o f Representatives o f the Philippines in 
Congress assembled:
Section 1. Short Title. -  This Act shall be known as the "ExpandedSenior Citizens 
Act o f 2019"
Sec. 2. Section 4 (c) of Republic Act No 7432, as amended by Republic Act No. 
9257, otherwise known as the "Expanded Senior Citizens Act of 2003", and as further 
amended by Republic Act No. 9994, otherwise known as "Expanded Senior Citizens Act 
of 2010", is hereby amended to read as follows:
"SEC. 4. Privileges for the Senior Citizens-
XXX
XXX
"(c) the grant of a minimum of five percent (5%) discount [fetetlvc- to the 
monthly utilization of water and electricity supplied by the public utilities:] ON THE
FIRST ONE HUNDRED FIFTY (150) KILOWATT HOURS (KW H) AND ON THE 
FIRST 
FIFTY 
(5 0) 
CUBIC 
METERS 
RELATIVE 
TO 
THEIR 
MONTHLY 
UTILIZATION OF WATER AND ELECTRICITY SUPPLIED BY THE PUBLIC 
UTILITIES, 
AND 
EXEMPTION 
FROM 
THE 
VALUE 
ADDED 
TAX 
(VAT),
1


1 
Provided, That the individual meters for the foregoing utilities are registered in the
2 
name of the senior citizen residing therein: [Provided,- further, That the monthly
3 
consumption does not-exeood one hundred kilowatt how s (100 kWh) of GiGCtricity and
4 
thirty cubic meters (30 m3) ef-water:] and Provided, furthermore, That the privilege is
5 
granted per household regardless of the number of senior citizens residing therein."
6 
Sec. 3. Implementing Rules and Regulations. -  Within thirty (30) days from the
7 
enactment of this law, 
the concerned agencies named under Republic Act No.
8 
9994 shall promulgate the implementing rules and regulations.
9 
Sec. 4. Separability Clause. -  Should any of the provisions above be held
10 
unconstitutional, then the remaining provisions shall remain effective.
11 
Sec. 5. EffectMty Clause. -  This Act shall take effect fifteen (15) days after its
12 
publication in the Official Gazette or in at least two (2) national newspapers of general
13 
circulation.
Approved,