Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Constitution Hills, Quezon City 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO.  ________ 
Introduced by Lone District of Agusan del Norte Representative 
HON. DALE B. CORVERA 
AN ACT 
RATIONALIZING THE BENEFITS AND PRIVILEGES OF SENIOR CITIZENS AND 
PERSONS WITH DISABILITY 
EXPLANATORY NOTE 
Filipinos in vulnerable communities—such as senior citizens and persons with 
disabilities (PWDs)—often face significant costs just to maintain their well-being. These 
include expenses for maintenance medications, therapies, assistive devices, and medical 
procedures. Sadly, employment and other earning opportunities for these groups remain limited 
despite government reforms aimed at improving their economic participation. 
The government has long acknowledged the necessity of supporting vulnerable sectors 
like senior citizens and PWDs through the passage of laws such as Republic Act (RA) No. 7432 
(the Senior Citizens Act, as amended) and RA No. 7277 (the Magna Carta for Persons with 
Disabilities, as amended). These Acts guarantee beneficiaries a 20% discount and exemption 
from the 12% value-added tax (VAT) on certain goods and services for their personal, 
exclusive use and 5% discount on the purchase of basic necessities and prime commodities. 
However, confusion often arises when those items are already on promotional or discounted 
pricing. 
Some establishments exploit this ambiguity by offering “promo prices” to avoid 
applying these mandated discounts—sometimes even without securing the required permits 
from the Department of Trade and Industry (DTI) and other relevant government agencies. 
This proposed legislation aims to eliminate such loopholes. It affirms that preferential 
rights for senior citizens and PWDs should not be diminished or circumvented by promotional 
pricing—or worse, by commercial self-interest. As the Philippines works toward a more 
equitable economy, it is both a legal obligation and an ethical necessity to ensure that these 
benefits are applied fully and fairly. 
Therefore, it is asserted that the 20% discount and VAT exemption or the 5% discount 
granted to senior citizens and PWDs must also apply when goods, services or basic necessities 
and prime commodities are offered at promotional or discounted rates, regardless of whether 
the establishment secured government permits. 
July 31, 2025
4:55 pm
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Also recognizing that mobility is key in promoting good health and preserving 
autonomy and dignity of Senior Citizens and PWDs through the performance of essential tasks 
like shopping, this proposed measure expanded the grant of the 20% discount and exemption 
from VAT to cover utilization of transportation services, including the payment for parking 
fees in establishments with public parking facilities such as malls, hospitals, hotels, and other 
similar places, and the use of expressways and skyways. 
This bill is a rehash of House Bill No. 10314 which was approved on third reading by 
the House of Representatives on 21 May 2024 during the 19th Congress. 
In view of the foregoing, immediate approval of this bill is earnestly sought. 
DALE B. CORVERA 
Representative 
Lone District of Agusan del Norte 


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Constitution Hills, Quezon City 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO.  ________ 
Introduced by Lone District of Agusan del Norte Representative 
HON. DALE B. CORVERA 
AN ACT  
RATIONALIZING THE BENEFITS AND PRIVILEGES OF SENIOR CITIZENS AND 
PERSONS WITH DISABILITY 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1.  Declaration of Policy. – It is hereby declared the policy of the State to 
acknowledge the fundamental rights of senior citizens and persons with disabilities, ensuring 
their equal access to government services, discounts, and privileges in recognition of their 
invaluable contribution to society 
The State shall promote inclusivity, equity, and accessibility to goods and services to 
enable senior citizens and persons with disabilities, through standardized benefits and 
incentives, to enjoy adequate social services, decent standard of living, and improved quality 
of life.  
SEC. 2.  Privileges for Senior Citizens and Persons with Disabilities. – Senior citizens 
and persons with disabilities shall be entitled to the following:  
(a)
Twenty percent (20%) discount and exemption from the value-added tax (VAT)
on goods and services, as provided under Section 4 of Republic Act (RA) No.
7432, otherwise known as the “Senior Citizens Act,” as amended, and Section
32 of RA No. 7277, otherwise known as “Magna Carta for Persons with
Disability,” as amended, which shall be applied on the final price of the goods
or services after a promotional offer or discount, if any has been provided,
including membership privilege, and dining cards, extended by business
establishments, upon presentation of a valid identification card verifying the
status of the senior citizens or persons with disabilities: Provided, That the input
tax attributable to VAT-exempt transactions granted to senior citizens and
persons with disabilities shall not be allowed as credit against the output tax but
should be treated as deductible expense. In no case shall a promotion or discount
offered by a business establishment to the general public be considered in
compliance with Section 4 of RA No. 7432, as amended, and Section 32 of RA
No. 7277, as amended;
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(b) 
Special discount on purchase of basic necessities and prime commodities, which 
shall be applied on the final price of the goods or services after a promotional 
offer or discount extended by business establishments;  
 
(c) 
Twenty percent (20%) discount and exemption from the VAT on the utilization 
of transportation services, including the payment for parking fees in 
establishments with public parking facilities such as malls, hospitals, hotels, and 
other similar places, and the use of expressways and skyways;  
 
(d) 
The grant of fifteen percent (15%) discount on the monthly utilization of water 
and electricity supplied by public utilities: Provided, That the individual meters 
for the foregoing utilities are registered in the name of the senior citizen or 
person with disability residing therein: Provided, further, That the discount shall 
apply to: (1) electricity usage of up to the first one hundred kilowatt-hour 
(100kwh), and (2) water usage of up to the first thirty cubic meters (30m3): 
Provided, furthermore, That the privilege is granted per household regardless of 
the number of senior citizens or persons with disabilities residing therein; 
 
(e) 
Additional deduction from gross income of employers of senior citizens and 
persons with disabilities, equivalent to twenty-five percent (25%) of the total 
amount paid as salaries and wages: Provided, That senior citizen and person 
with disability identification (ID) cards are attached; and 
 
(f) 
Exemption from fees on training for socioeconomic programs by government 
agencies. 
 
SEC. 3. Government Assistance for Senior Citizens and Persons with Disabilities. – 
The government shall provide the following assistance to senior citizens and persons with 
disabilities: 
 
(a) 
The DOH, in coordination with the Philippine Health Insurance Corporation, 
shall provide free medical and dental services, diagnostic and laboratory fees 
such as x-rays, computerized tomography scans and blood tests, to indigent 
senior citizens and persons with disabilities in all government facilities; 
 
(b) 
The National Commission of Senior Citizens (NCSC) and the National Council 
on Disability Affairs (NCDA), in consultation with the Technical Education and 
Skills Development Authority, shall design and implement training programs 
that shall provide senior citizens and persons with disabilities with vocational 
skills to enable them to obtain gainful employment or engage in livelihood 
activities; and 
 
(c) 
Local government units (LGUs) shall provide social safety assistance to cushion 
the effects of recessions, disasters, and calamities among senior citizens and 
persons with disabilities. The social safety assistance which shall include food, 
medicines, and financial assistance for domicile repair shall be sourced from the 
Local Disaster Risk Reduction and Management Fund of LGUs where the 
senior citizen or person with disability resides, subject to the guidelines to be 
issued by the Department of Social Welfare and Development (DSWD).  


SEC. 4. Threshold of Discounts for Basic Necessities and Prime Commodities. – The 
total amount of discounted purchases of senior citizens and persons with disabilities for basic 
necessities and prime commodities shall not exceed the amount of Two thousand five hundred 
pesos (Php 2,500) per calendar week without carry over of the unused amount: Provided, That 
the said amount shall be spent on items commensurate to the personal and exclusive 
consumption of the senior citizen or person with disability: Provided, further, That said amount 
shall be adjusted by the Department of Trade and Industry (DTI), Department of Agriculture, 
and Department of Energy every five (5) years to its present value using the Consumer Price 
Index, as published by the Philippine Statistics Authority (PSA).  
 
SEC. 5. Tax Treatment for the Special Discount on Purchase of Basic Necessities and 
Prime Commodities. – Business establishments may claim the discounts granted under 
subsections (a), (c), and (j) of Section 4 of RA No. 7432, as amended, and Section 32 of 
Republic Act No. 7277, as amended, as deduction based on the net cost of goods sold or 
services rendered: Provided, That the cost of the discount shall be allowed as deduction from 
gross income for the same taxable year that the discount is granted: Provided, further, That the 
total amount of the claimed tax deduction net of VAT, if applicable, shall be included in their 
gross sales receipts for tax purposes and shall be subject to proper documentation and to the 
provisions of the National Internal Revenue Code (NIRC) of 1997, as amended.”  
 
SEC. 6. Adapting the eGov PH Super App for Senior Citizens and Persons with 
Disabilities. – The Department of Information and Communications Technology (DICT) shall 
ensure access to the eGov PH Super App and incorporate dedicated sections within the platform 
with user-friendly interface including adjustable text sizes, voice assistance, and other features 
for senior citizens and persons with disabilities. 
 
The DICT shall develop a roadmap in two (2) phases, to wit:  
 
(a) 
Database integration and issuance of digital ID cards; and 
 
(b) 
Availment of discounts from establishments through the eGov PH Super App. 
 
SEC. 7. Assistance of a Legal Guardian. – The legal guardian, as defined by the Family 
Code of the Philippines and other pertinent laws, shall assist the senior citizen or person with 
disability, who encounters difficulties in navigating the eGov PH Super App. It shall also be 
the duty of the legal guardian to monitor the benefits and privileges granted to the senior citizen 
and person with disability by law. In the absence of a legal guardian, or court-appointed 
guardian, or pending the appointment of one, the senior citizen or person with disability may 
authorize anyone of legal age. 
 
SEC. 8. Tax Administration. – For purposes of tax monitoring compliance, business 
establishments shall record on the eGov PH Super App the transactions related to the goods 
purchased and services performed with twenty percent (20%) discount and exemption from 
VAT, and the five percent (5%) special discount on basic necessities and prime commodities, 
granted to senior citizens and persons with disabilities. 
 
SEC. 9. Equality Clause. – Any discount or privilege, or the equivalent thereof, granted 
under other existing laws, or which may hereafter be granted to either senior citizens or persons 
with disabilities under any subsequent law, shall be accorded immediately and unconditionally 
to the other sector. 


SEC. 10. Transitory Provisions. –  
 
(a) 
The pertinent agencies and stakeholders shall have a twelve (12)-month 
transitory period, starting from the effectivity of this Act, to ensure compliance 
with its  provisions. 
 
(b) 
In order to maintain uninterrupted access to features for senior citizens and 
persons with disabilities until the full implementation of the eGov PH Super 
App, senior citizens and persons with disabilities may continue utilizing their 
respective IDs issued by the concerned LGUs for purchasing goods and services 
from business establishments. 
 
SEC. 11. Implementing Rules and Regulations. – The NCSC and the NCDA, in 
consultation with the DICT, Department of the Interior and Local Government, DSWD, DTI, 
DOH, Department of Finance, Bureau of Internal Revenue, and other relevant agencies and 
stakeholders, 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. 12. Separability Clause. – If, for any reason, any section, clause, or provision of 
this Act is declared illegal, invalid, or unconstitutional, such parts not affected by such 
declaration shall remain in full force and effect.  
 
SEC. 13. Repealing Clause. – The pertinent provisions of the following laws are hereby 
repealed, amended, or modified accordingly: 
 
(a) 
Section 4 of RA No. 9994, insofar as applicability of promotional discounts, 
grant of discount on utilities, and exemption from training fees are concerned, 
and Section 5 of the same Act, insofar as providing social safety assistance, and 
tax deduction granted to private companies are concerned; 
 
(b) 
Sections 1 and 32 of RA No. 10754, entitled “An Act Expanding the Benefits 
and Privileges of Persons with Disability (PWD)”, insofar as grant of discount 
to medical and dental services in all government facilities, and grant of discount 
to rehabilitation services in government hospitals and higher discount granted 
by the commercial establishment are concerned; 
 
(c) 
Sections 9 and 24 of RA No. 7277, insofar as providing vocational 
rehabilitation, and grant of free postal charges are concerned; 
 
(d) 
Section 2(h)(1) of RA No. 11916, entitled “An Act Increasing the Social 
Pension of Indigent Senior Citizens and Appropriating Funds Therefor, 
Amending for the Purpose Republic Act No. 7432”; 
 
(e) 
Section 32(j) of RA No. 9442, entitled “An Act Amending Republic Act No. 
7277, Otherwise Known as the ‘Magna Carta for Disabled Persons, and for 
Other Purposes’”; and 
 


(f) 
Section 4(l) of RA No. 9257, entitled “An Act Granting Additional Benefits and 
Privileges to Senior Citizens Amending for the Purpose Republic Act No. 7432, 
Otherwise  Known as ‘An Act to Maximize the Contribution of Senior Citizens 
to Nation Building, Grant Benefits and Special Privileges and for Other 
Purposes’”. 
 
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. 14. Effectivity.  –  This Act shall take effect fifteen (15) days after its publication 
in the Official Gazette or in a newspaper of general circulation. 
 
Approved,