SIXTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
) 
First Regular Session 
) 
'13 
JUL -4 rno :15 
SENATE 
S. No. _----'4i!£-'4'S-L1-9 
Introduced by Seli4tor Ralph G. Recto 
~';\.. ,,' ~ 
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Explanatory Note 
Article II (Declaration of Principles and State Policies), Section 10 of the Constitution 
states that: "The State shall promote social justice in all phases of national development" and 
Article XV (The Family), Section 4 provides that: "The family has the duty to take care of its 
elderly members but the State may also do so through just programs of social security." Further, 
in accordance with Article XIII, Section 11, "The State shall adopt an integrated and 
comprehensive approach to 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, 
disabled, women, and children." 
Consistent witli these principles, this proposed measure seeks to reaffi~ the long 
honored Filipino tradition of caring for the elderly and most senior members of ou~ families and 
communities, by honoring and granting additional benefits and privileges to our centenarians. In 
the Philippines, projected life expectancy at birth for women is 73.1 years and 67.6 years for 
men. l Our country's level of development still has much to be desired, and so reaching the 
milestone age of one hundred. years is considered a great achievement that is worthy of respect, 
emulation and recognition. 
Thus, this bill seeks to honor our centenarians, whether residing in the country or abroad, 
through the grant of additional benefits and privileges in the fonn of a Letter of Felicitation from 
the President of the Philippines and a Cash Gift in the amount of One Hundred Thousand Pesos 
(PlOO,OOO.OO). A plaque of recognition and a cash incentive from the centenarian's city or 
municipal government shall also be provided. As a fitting recognition of their achievement, the 
25th of September is to be declared as "National Respect for Centenarians Day". 
This measure also proposes that in addition to the benefits and privileges already 
provided under Section 4 b) to 1) of Republic Act (R.A.) No. 9994 entitled, "An Act Granting 
Additional Benefits And Privileges To Senior Citizens, Further Amending Republic Act No. 
7432, As Amended, Otherwise Known As "An Act To Maximize The Contribution Of Senior 
Citizens To Nation Building, Grant Benefits And Special Privileges And For Other Purposes", 
centenarians shall be entitled to the grant of seventy-five percent (75%) discount and exemption 
from the value-added tax (VAT), if applicable, on the sale of the goods and services enumerated 
under Section 4 (a) (1) to (9) of R.A. No. 9994 from all establishments, as long as they are for 
the exclusive use and enjoyment of the centenarians. 
1 NSCB Fact Sheet. Updates' on Women and Men in the Philippines. March 19; 2013. 
Accessed at: 
http://www.nscb.gov.phigenderlFS%20011%20WAM%2018mar2013.pdf on June 3, 2013. 


In order to recover the cost of the discount, establishments will be allowed I to claim the 
discounts as tax deduction· based on the cost of the goods sold or services ren3ered. This 
provision will empower the private sector to become govermnent's important partner in the 
delivery of social services and benefits to this disadvantaged sector, presently numbering about 
5,000 or only .005% of our population2. 
In recognition of the centenarians' rare gift of longevity and in appreciation of their 
contributions to our communities, the approval of this measure is urgently sought. 
\mCf} 
2 National Statistics Office, 2010 Census o/Population and Housing 


SIXTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
) 
First Regular Session 
) 
'13 
JUL -4 
AlG :15 
SENATE 
44S 
S.No. ___ _ 
Introduced by Senator Ralph G. Recto 
AN ACT 
HONORING AND GRANTING ADDITIONAL BENEFITS AND PRIVILEGES TO 
FILIPINO 
CENTENARIANS, DECLARING THE 
25TH 
OF 
SEPTEMBER AS 
NATIONAL RESPECT FOR CENTENARIANS DAY, AND FOR OTHER PURPOSES 
Be it enacted by .the Senate and House of Representatives of the Philippines if Congress 
assembled: 
. 
SECTION LShort Title. - This Act shall be known as the "Centenarians Act of2013". 
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SEC. 2., Letter of Felicitation and Cash Gift. - All Filipinos who reach the age of one 
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hundred (100) years old, whether residing in the Philippines or abroad, shall be honored with: 
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(a) A Letter of Felicitation from the President of the Philippines congratulating 
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the celeorant for his or her longevity; and 
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(1b) A Centenarian Gift in the amount of One hundred thousand pesos 
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(P100,000.00). 
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SEC. 3. National Respect for Centenarians Day. - As part of the annual Family Week 
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celebration from September 19 to 28, the 25th of September is hereby declared as National 
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Respect for Centenarians Day during which, all Filipinos who have turned centenarian in the 
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current fiscal year shall be awarded a plaque of recognition and a cash incentive by their 
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respective city or municipal governments in appropriate ceremonies in addition to the Letter of 
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Felicitation and Centenarian Gift provided in Section 2 hereof. The local government unit 
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concerned shall determine the amount of the cash incentive. 
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SEC. 4. Older Surviving and Deceased Centenarians. - All living centenarians who 
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reached the age of one hundred (100) years old prior to the effectivity of this Act shall be 
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honored on the celebration of the first National Respect for Centenarians Day of one hundred 
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twenty (120) days after the effectivity of this Act, whichever comes earlier, in appropriate 
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ceremonies which shall be observed as a national event. They shall each be awarded a plaque of 
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recognition and the Centenarian Gift referred to in Section 2 hereof. In the same event, 
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posthumous plaques of recognition in honor of deceased centenarians shall-be presented to the 
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nearest surviving relative of each centenarian. 
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SEC. 5. AdditionalBenefits. - In addition to the privileges provided under Section 4 b) to 
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1) of Republic Act No. 9994, centenarians shall be entitled to the grant of seventy-five percent 
25 
(75%) discount and exemption from the value-added tax (VAT), if applicable, on t~e sale of the 
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goods and services enumerated under Section 4 (a) (1) to (9) of Republic Act No. 9994 from all 
establishments, for the exclusive use and enjoyment or availment of centenarians. 
In the availment of the privileges mentioned above, the centenarian, or hislher duly 
authorized representative, may submit as proof of hislher entitlement thereto any of the 
following: 
(I) an identification card issued by the Office of the Senior Citizen Affairs (OSCA) of 
the place where the centenarian resides: Provided, That the identification card issued 
by the particular OSCA shall be honored nationwide; 
(2) the passport of the centenarian concerned; and 
(3) other documents that establish that the centenarian is a citizen ofthe Republic and is 
at least one hundred (100) years of age as further provided in the implementing rules 
and regulations. 
In the purchase of goods and services which are on promotional discount, the centenarian 
can avail of the promotional discount or the discount provided herein, whichever is higher. 
The establishment~nnay claim the discounts granted under this Act as tax deduction 
based on the cost of the 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 V AT, 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), as 
amended. 
SEC. 6. Funding. - During the initial year of the implementation of this Act, the requisite 
funds shall be sourced from the available funds of the Department of Social Welfare and 
Development (DSWD)'and subsequently the amount necessary to implement the brovisions of 
this Act shall be included in the annual General Appropriations Act. 
I 
SEC. 7. Implementing Rules and Regulations. - Within thirty (30) days from the 
effectivity of this Act, the Secretaries of the Department of Social Welfare and Development, 
Department of the Interior and Local Government, the Department of Health, and the Executive 
Director of the Commission of Filipinos Overseas, shall promulgate the necessary guidelines for 
and shall take the lead in the effective implementation of this Act. 
SEC. 8. Repealing Clause. -All laws, decrees, executive orders, rules and regulations 
inconsistent with any provision of this Act are hereby repealed, amended or modified 
accordingly. 
SEC. 9. Effectivity. - This Act shall take effect fifteen (IS) days after its publication in 
the Official Gazette or in at least two (2) newspapers of general circulation, which shall not be 
later than seven (7) days after the approval thereof 
Approved, 
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