Senate
NINETEENTH CONGRESS OF THE) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
S. No.SETi23
23 MAY 22 P4 *44
RUCEiVLO BV:
Introduced by Senator MANUEL "LITO" M. LAPID
AN ACT
EXPANDING THE GRANT OF TWENTY PERCENT (20%) DISCOUNT AND 
EXEMPTION FROM THE VALUE ADDED TAX (VAT) TO SENIOR CITIZENS TO 
INCLUDE MEDICINES, SUPPLEMEr4TS, VITAMINS, HERBAL PRODUCTS, 
AND FORMULATED MILK MEDICALLY DULY PRESCRIBED OR 
RECOMMENDED BY PHYSICIANS
EXPLANATORY NOTE
The elderly population holds a significant and crucial role in our society, having 
made valuable contributions to the economy during their younger and more active 
years. As they get older, they are forced to rely on their savings and pensions to 
sustain themselves and to cover for their basic needs, which include healthcare costs. 
Given the contributions they have made in our society and in accordance with the 
Constitutional mandate to care for the elderly and encourage their continued 
contribution to nation building, sufficient assistance should be provided for them to 
somehow ease their hardships. One way the government could do to achieve this goal 
is precisely what this bill proposes, which is to acknowledge the need for senior citizens 
to be granted additional protection in consideration of their age and heightened 
susceptibility to risks.
Currently, business establishments are obligated to provide senior citizens with 
a twenty percent (20%) discount on certain goods and services to senior citizens, and 
an additional twelve (12%) value-added tax exemption. However, the passage of R.A. 
No. 9994, Republic Act No. 9994, otherwise known as the "Expanded Senior Citizens


Act of 2010" led to evasion of the obligation by several businesses in providing the 
privileges that senior citizens are entitled to under the law, because of the failure to 
clearly define the term "medicines" therein.
No less than the Constitution provides that 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, disabled, women and children.
Thus, to provide greater protection to senior citizens, this bill proposes to 
amend R.A. No. 9257, otherwise known as the Expanded Senior Citizens Act of 2003", 
to expand the scope of benefits and privileges already afforded to them. This would 
entail the Inclusion of essential products, such as medicines, supplements, vitamins, 
herbal products, and formulated milk, which are often prescribed by their doctors to 
help them maintain their required nutritional levels due to their increased exposure to 
health risks.
Kung nabibigyan po ang ating mga senior citizen ng diskuwento sa gamot, 
iaiong dapat din po siiang mabigyan ng sustento para po sa mga dietary suppiement 
tuiad ng bitamina at gatas na makakatuiong sa kaniia maging maiusog at makaiwas 
sa sakit
Inaasahan po natin na sa tuiong nitong panukaiang batas na ito ay mapo- 
promote po natin ang mabuting kaiusugan sa atin pong mga senior citizen.
In view of the foregoing, early passage of this bill is earnestly reques
■L "LITO" M. LAPID
Senator


of ll)c lS»i' • ■
NINETEENTH CONGRESS OF THE) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
)
SENATE
S. No. 2223
23 MAY 22 P4 :44
RECEIVED BY; (T"
Introduced by Senator Manuel "Lito" M. Lapid
1 
AN ACT
2 
EXPANDING THE GRANT OF TWENTY PERCENT (20%) DISCOUNT AND
3 
EXEMPTION FROM THE VALUE ADDED TAX (VAT) TO SENIOR CITIZENS TO
4 
INCLUDE MEDICINES, SUPPLEME^^ITS, VITAMINS, HERBAL PRODUCTS,
5 
AND FORMULATED MILK MEDICALLY DULY PRESCRIBED OR
6 
RECOMMENDED BY PHYSICIANS
Be it enacted by the Senate and the House of Representatives of the Philippines 
in Congress assembled:
1 
SECTION 1. Short Title. - This Act shall be known as "Abot-Kayang Gamof
8 
Bitamina at Gatas Para sa Malusog na Senior Citizen Act"
9 
SECTION 2. Declaration of Policy. - It is the declared policy of the State to
10 
protect and uphold the rights and welfare of senior citizen and promote their good
11 
health and well-being.
12 
Article XIII, Section 11 provides that the State shall adopt an integrated and
13 
comprehensive approach to health development which shall endeavor to make
14 
essential goods, health, and other social services available to all the people at
15 
affordable cost. There shall be priority for the needs of the underprivileged, sick,
16 
elderly, disabled, women and children. Consonant with these Constitutional mandates,
17 
the State shall ensure that medicines, supplements, vitamins, herbal products, and
18 
formulated milk medically prescribed by physicians that provide necessary and
19 
required nutrition to Senior Citizens shall be granted a twenty percent (20%) discount


1 
shall likewise be exempt from Value Added Tax (VAT) so that the senior citizens can
2 
avail thereof at reasonable prices.
3 
SECTION 3. Section 2 of Republic Act no. 7432, as amended by Republic Act
4 
No. 9257 otherwise known as the "Expanded Senior Citizens Act of 2003", and further
5 
amended by Republic Act No. 9994, otherwise known as the "Expanded Senior Citizens
6 
Act of 2010", is hereby further amended to read as follows:
7 
Sec. 2. Definition of terms. - For purposes of this Act, these terms are defined
8 
as follows:
9 
XXX
10 
(D) MEDICINES REFER TO PRESCRIPTION AND NON-
11 
PRESCRIPTION / OVE R-TH E COUNTER DRUGS, 
BOTH
12 
GENERIC AND BRANDED, DULY PRESCRIBED BY
13 
PHYSICIANS, AND APPROVED BY THE DEPARTMENT OF
14 
HEALTH (DOH) AND THE FOOD AND DRUG
15 
ADMINISTRATION (FDA), WHICH ARE INTENDED FOR
16 
USE IN THE DIAGNOSIS, CURE, MITIGATION,
17 
TREATMENT OR PREVENTION OF HUMAN DISEASE OR
18 
SICKNESS;
19 
(E) SUPPLEMENTS REFER TO PRESCRIPTION AND NON-
20 
PRESCRIPTION/OVER-THE-COUNTER MEDICAL 
AND
21 
DIETARY SUPPLEMENTS, BOTH GENERIC AND BRANDED,
22 
INCLUDING VITAMINS, HERBAL PRODUCTS 
AND
23 
FORMULATED MILK, DULY PRESCRIBED 
OR
24 
RECOMMENDED BY PHYSICIANS, AND APPROVED BY
25 
DOH AND FDA, WHICH ARE INTENDED FOR USE IN THE
26 
DIAGNOSIS, CURE, MITIGATION, TREATMENT OR
27 
PREVENTION OF HUMAN DISEASE OR SICKNESS;
28 
(F) [(dU MedicaiServices refer to hospital services, professional
29 
services, physicians and other health care professional and
2


1 
diagnostics and laboratory tests that the necessary for the
2 
diagnosis or treatment of an illness or injury;
3 
xxx"
4 
SECTION 4. Section 4 of Republic Act No. 7432, as amended by Republic Act
5 
No. 9257, otherwise known as the "Expanded Senior Citizens Act of 2003", and further
6 
amended by Republic Act No. 9994, otherwise known as the "Expanded Senior Act of
7 
2010", is hereby further amended to read as follows:
8 
"Sec.4. Privileges for the Senior Citizens. - The senior citizens
9 
shall be entitled to the following:
10 
(a) the grant of twenty percent (20%) discount and
11 
exemption from the value-added tax (VAT), if applicable,
12 
on the sale of the following goods and services from all
13 
establishments, for the exclusive use and enjoyment or
14 
availment of the senior citizen:
15 
(1) on the purchase of medicines AS
16 
DEFINED IN THIS ACT, including the
17 
purchase of influenza and pneumococcal
18 
vaccines, and such other essential medical
19 
supplies, accessories and equipment to be
20 
determined by the Department of Health
21 
(DOH);
22 
(2) ON THE PURCHASE OF
23 
SUPPLEMENTS AS DEFINED IN THIS
24 
ACT;
25 
(3) [(?)] on the professional fees of
26 
attending physician/s in all private hospitals,
27 
medical facilities, outpatient clinics and
28 
home health care services;


(10) [(9)] on funeral and burial services for 
the death of senior citizens;"
3 
SECTION 5. Repealing Clause. - All laws, decrees, letters of instruction,
4 
resolutions orders or parts thereof which are inconsistent with the provisions of this
5 
Act are hereby repealed, modified or amended accordingly.
6 
SECTION 6. Effectivity Clause. - This act shall take effect fifteen (15) days
7 
after its publication in the Official Gazette or in two (2) newspapers of general
8 
circulation.
Approved,