THIRTEENTH CONGRESS OF THE REPUBLIC } 
'04 NOV 11 P4 :45 
OF THE PHILIPPINES 
1 
First Regular Session 
1 
S.B. No. 
1849 
Introduced by Senator Edgardo J. Angara 
EXPLANATORY NOTE 
Section 4, Article XV and Section 11, Article XI11 of the Philippine constitution 
enunciates the duty of +e State to provide basic social services to senior citizens. 
This policy was echoed through the enactment of RA 9257, otherwise known as 
the Expanded Senior Citizens Law, granting additional benefits and privileges to senior 
citizens to maximize their contribution to nation-building and rewarding them for the 
significant roles they played during their younger years. 
This bill seeks to enhance the privileges already granted to senior citizens by 
including costs of electric and water utilities in the list of items subject to the twenty 
percent (20%) discount privilege. The measure also provides for exemption from 
payment of real property taxes on the family homes of senior citizens, as well as 
exemption from the payment of the twenty percent (20%) withholding tax on interest 
income from bank deposits. 
In the latter years of their lives, it is a fact that most senior citizens are not 
financially prepared to meet the attendant expenses. They clamor for government 
assistance so that they will have the opportunity to continue living in a dignified manner. 
In view of the foregoing, the immediate approval of this measure is earnestly 
sought. 
E D G A F ~ O  
J.'ANGARA 


THIRTEENTH CONGRESS OE THE REPUBLlC > 
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OF THE PHILIPPINES 
First Regular Session 
I 
I 
’04 
NUV 11 P4 :45 
Introduced by Senator Edgardo J. Angara 
AN ACT 
AMENDING REPUBLIC ACT NO. 9257, OTHERWISE KNOWN AS “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” 
Be it enacted by the Senate and the House of Representatives of the Philippines in 
Congress assembled: 
SECTION, 1. SEC. 2. of RA 9257 is hereby amended to read as follows: 
“SEC. 4. Privileges for the Senior Citizens. - The senior citizens shall be entitled 
to the following: 
(a) the grant of twenty percent (20%) discount from all establishments relative to 
the 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 CONCERNED: PROVIDED, FURTHER, 
THAT THE MONTHLY CONSUMPTION DOES NOT EXCEED 
THREE HUNDRED KILOWATT PER HOUR (300 KPH) FOR 
ELECTRICITY, AND THIRTY CUBIC METER (30 m3) FOR WATER 
PROVIDED, FINALLY, THAT THE PRIVILEGE COULD ONLY BE 
AVAILED OF IN ONE HOUSE, services in hotels and similar lodging 
establishments, restaurants and recreation centers, and purchase of medicines 


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in all establishments for the exclusive use or enjoyment of senior citizens, 
including funeral and burial services for the death of senior citizens; 
xxx 
xxx 
xxx 
(N) EXEMPTION FROM THE PAYMENT OF REAL PROPERTY TAX 
AND / OR ANY ASSESSMENTS ON REAL. PROPERTY ON THEIR 
FAMILY HOMES, INCLUDING THE LAND ON WHICH IT IS 
SITUATED; 
(0) EXEMPTION 
FROM 
THE 
TWENTY 
PERCENT 
(20%) 
WITHHOLDING TAX ON INTEREST INCOME FROM BANK 
DEPOSITS FOR DEPOSIT ACCOUNTS NOT EXCEEDING TWO 
MILLION 
PESOS 
(F’ 
2,000,000.00), PROVIDED, 
THAT THE 
EXEMPTION CAN ONLY BE AVAILED IN ONE BANK. 
SEC. 2. Separability Clause. If any portion or provision of this Act shall be 
declared unconstitutional, such declaration shall not invalidate other parts thereof, which 
shall remain in full force and effect. 
SEC. 3 Repealing Clause. All laws and rules and regulations or pats thereof 
inconsistent with the provisions of this Act are hereby repealed or modified accordingly. 
SEC. 4. Ejjectivity. This Act shall take effect fifteen days following the 
publication in at least two (2) newspaper of general circulation. 
Approved,