Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Batasan Hills, Quezon City 
NINETEENTH CONGRESS 
Third Regular Session 
HOUSE BILL NO. _______ 
Introduced by  
HON. ATTY. GERVILLE “JINKY BITRICS” R. LUISTRO 
AN ACT PROVIDING FOR THE MAGNA CARTA OF SENIOR CITIZENS 
EXPLANATORY NOTE 
According to the Philippine Statistics Authority, as of August 2022, seniors represent 
approximately 8.5% of the total population, and this percentage is projected to rise in the coming 
years. This demographic shift presents both opportunities and challenges, necessitating 
comprehensive policies to safeguard the dignity, well-being, and full participation of older 
individuals in society. 
The proposed Magna Carta of Senior Citizens aims to meet the diverse needs of the 
elderly population by creating a strong legal framework that strengthens and expands upon 
existing laws, programs, and services for seniors—consolidating them into one unified charter.  
Rooted in the principles of social justice and human rights, this bill acknowledges the 
immeasurable contributions of senior citizens to society and reaffirms the State's responsibility to 
ensure their welfare. The Magna Carta of Senior Citizens is not merely a policy initiative, but a 
declaration of our commitment to ensuring that older individuals lead meaningful and secure 
lives for as long as they live. 
In view of the foregoing, the prompt passage of this bill is urgently sought. 
HON. ATTY. GERVILLE “JINKY BITRICS” R. LUISTRO 
11053
November 11, 2024
1:33 pm


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Batasan Hills, Quezon City 
NINETEENTH CONGRESS 
Third Regular Session 
HOUSE BILL NO. _______ 
Introduced by  
HON. ATTY. GERVILLE “JINKY BITRICS” R. LUISTRO 
AN ACT PROVIDING FOR THE MAGNA CARTA OF SENIOR CITIZENS 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
TITLE I 
GENERAL PROVISIONS 
CHAPTER I 
BASIC PRINCIPLES 
SECTION 1. Title. – This Act shall be known and cited as the "Magna Carta of Senior 
Citizens." 
SEC. 2. Declaration of Policy. – As provided in the Constitution of the Republic of the 
Philippines, it is the declared policy of the State to 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. In the Declaration of Principles and State 
Policies in Article II, Sections 10 and 11, it is further declared that the State shall provide social 
justice in all phases of national development and that the State values the dignity of every human 
person and guarantees full respect for human rights. 
Article XIII, Section 11 of 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. 
11053


There shall be priority for the needs of the underprivileged, sick, elderly, disabled, women and 
children. Article XV, Section 4 of the Constitution further declares that it is the duty of the 
family to take care of its elderly members while the State may design programs of social security 
for them. 
 
The grant of the rights and privileges for senior citizens shall be guided by the following 
principles: 
 
1. To acknowledge the fundamental rights of senior citizens, ensuring their equal access 
to government services, discounts, and privileges in recognition of their invaluable 
contribution to society; 
2. To recognize the rights of senior citizens to take their proper place in society and 
make it a concer of the family, community, and government; 
3. To promote inclusivity, equity, and accessibility to goods and services to enable 
senior citizens, through standardized benefits and incentives, to enjoy adequate social 
services, decent standard of living, and improved quality; 
4. To adopt measures whereby our senior citizens are assisted and appreciated by the 
community as a whole, provide services and activities beneficial to senior citizens, 
their families and the communities they serve, and establish community-based health 
and rehabilitation, educational and socio-economic programs for all senior citizens; 
5. To extend assistance to the elderly citizens through programs of social security, and 
promote the right to health and safety of senior citizens through a social care and 
security program; 
6. To provide a comprehensive health care and rehabilitation system for disabled senior 
citizens to foster their capacity to attain a more meaningful and productive ageing; 
7. To give full support to the improvement of the total well-being of the elderly and 
their full participation in society, considering that senior citizens are integral part of 
Philippine society; 
8. To motivate and encourage the senior citizens to contribute to nation building; 
9. To recognize the important role of the private sector in the improvement of the 
welfare of senior citizens and to actively seek their partnership; and 
10. To encourage their families and the communities they live with to reaffirm the valued 
Filipino tradition of caring for the senior citizens. 
 
SEC. 3. Coverage. – This Act shall cover all resident citizens of the Philippines at least sixty 
(60) years and above, and to the extent herein provided, departments, offices and agencies of the 
National Government and nongovernment organizations involved in the attainment of the 
objectives of this Act. 
 
SEC. 4. Definition of Terms. – For purposes of this Act, these terms are defined as follows: 


 
(a) Employer refers to any person or entity that employs individual, including government 
agencies, private companies, and non-profit organizations; 
(b) Employment refers to the situation where senior citizen is being employed to perform 
either menial, professional, managerial or administrative work and is paid salaries by the 
employer as compensation for services rendered; 
(c) DSWD refers to the Department of Social Welfare and Development that is mandated 
under Executive Order No. 15, series of 1998 to provide assistance to local government 
units (LGUs), non-government organizations (NGOs), national government agencies 
(NGAs), peoples’ organization (POs), and other members of civil society in effectively 
implementing programs, projects and services that will alleviate poverty and empower 
disadvantaged individuals, families and communities for an improved quality of life; 
(d) Senior citizen or elderly refers to any resident citizen of the Philippines at least sixty (60) 
years old; 
(e) Geriatrics refers to the branch of medical science devoted to the study of the biological 
and physical changes and the diseases of old age; 
(f) Lodging establishment refers to a building, edifice, structure, apartment or house 
including tourist inn, apartelle, motorist hotel, and pension house engaged in catering, 
leasing or providing facilities to transients, tourists or travelers; 
(g) Medical Services refer to hospital services, professional services of physicians and other 
health care professionals and diagnostics and laboratory tests that the necessary for the 
diagnosis or treatment of an illness or injury; 
(h) Dental services to oral examination, cleaning, permanent and temporary filling, 
extractions and gum treatments, restoration, replacement or repositioning of teeth, or 
alteration of the alveolar or periodontium process of the maxilla and the mandible that 
are necessary for the diagnosis or treatment of an illness or injury; 
(i) DOH refers to the Department of Health which is mandated to oversee the 
implementation of policies and programs at the regional level and in the retained health 
facilities within the region, handle the enforcement of health regulatory policies and 
directly relate to LGUs, NGOs, POs and the private sector in the development of local 
health systems, extension of technical and other kind of assistance in the field of health; 
(j) Nearest surviving relative refers to the legal spouse who survives the deceased senior 
citizen: Provided, That where no spouse survives the decedent, this shall be limited to 
relatives in the following order of degree of kinship: children, parents, siblings, 
grandparents, grandchildren, uncles and aunts; 
(k) NCSC refers to the National Commission of Senior Citizens that is mandated under RA 
11350, to promote the advocacy of and collaborate between different stakeholders and 
senior citizens (SCs) to ensure the effective implementation of various programs and 
services, particularly on the development of SCs and advancing their health, and well-
being, and ensuring a supportive and enabling environment for the elderly; 


(l) Home health care service refers to health or supportive care provided to the senior citizen 
patient at home by licensed health care professionals to include, but not limited to, 
physicians, nurse, midwives, physical therapists and caregivers; 
(m) Indigent senior citizen, refers to any elderly who is frail, sickly or with disability, and 
without pension or permanent source of income, compensation or financial assistance 
from his/her relatives to support his/her basic needs, as determined by the National 
Commission of Senior Citizens (NCSC) in consultation with the Department of Social 
Welfare and development (DSWD); 
(n) Medical Needs refers to "medical necessity." These are services that are: - provided for 
the diagnosis, treatment, cure, or relief of a health condition, illness, injury, or disease; 
and except for clinical trials that are described; 
(o) Optical Needs refers to the needs of senior citizens to aid their visuals/vision; 
(p) Public Transportation means transportation by air, land and sea that provides the public 
with general or special service on a regular and continuing basis; 
(q) Regular Support from the Family refers to the material and/or financial support being 
provided on a regular basis to the senior citizen by any family member or relative, and; 
(r) TESDA refers to the Technical Education and Skills Development Authority mandated 
to manage and supervise technical education and skills development (TESD) in the 
Philippines. It was created by virtue of Republic Act 7796, otherwise known as the 
"Technical Education and Skills Development Act of 1994". The said Act integrated the 
functions of the former National Manpower and Youth Council (NYMC), the Bureau of 
Technical-Vocational Education of the Department of Education, Culture and Sports 
(BTVE-DECS) and the Office of Apprenticeship of the Department of Labor and 
Employment (DOLE). 
 
TITLE II 
RIGHTS AND PRIVILEGES OF SENIOR CITIZENS 
 
CHAPTER I 
EMPLOYMENT 
 
SEC. 5. Employment of Senior Citizens. – Senior citizens who have the capacity and desire to 
work, or be re-employed, shall be provided information and corresponding services of available 
job opportunities by the Department of Labor and Employment (DOLE), through the Public 
Employment Service Offices, to enable them to be productive members of society. The terms of 
employment shall conform with the provisions of the Labor Code, as amended, and other laws, 
rules, and regulations. 
 
SEC. 6. Employment Program for Senior Citizens. – All government agencies and private 
entities shall institute an employment program that shall promote the general welfare and well-


being of senior citizens and ensure access to employment opportunities to those who have the 
qualifications, capacity and interest to be employed. The employment opportunities shall include 
but shall not be limited to clerical or secretarial works, consultancy, cleaning or janitorial 
services, event organizing, teaching, kitchen help, sales assistance, business process outsourcing 
and other jobs or volunteer works not otherwise prohibited by law. 
 
SEC. 7. Employment Program Monitoring. – The Civil Service Commission (CSC) and the 
DOLE shall co-lead the implementation and monitoring of employment programs created and 
intended for senior citizens. 
 
SEC. 8. Training Programs for Senior Citizens. – The NCSC, in consultation with the TESDA, 
shall design and implement training programs that shall provide senior citizens with vocational 
skills to enable them to obtain gainful employment or engage in livelihood activities. 
 
SEC. 9. Incentives for Private Entities. – Private entities that shall employ senior citizens as 
employees, upon the effectivity of this Act, shall be entitled to an additional deduction from their 
gross income equivalent to twenty-five percent (25%) of the total amount paid as salaries, wages, 
benefits, and trainings provided to senior citizens. Provided, however, that such employment 
shall continue for a period of at least six (6) months: Provided, further, That the annual income 
of the senior citizen does not exceed the latest poverty threshold as determined by the National 
Statistical Coordination Board (NSCB) of the National Economic and Development Authority 
(NEDA) for that year. 
 
SEC. 10. Exemption from Training Fees. – Senior citizens shall be exempted from training fees 
for socio-economic programs conducted by private and government agencies. 
 
SEC. 11. Budget Allocation for Senior Citizen Training. – All government offices and Local 
Government Units (LGU) shall allocate budget for training programs for their respective senior 
citizen employees and personnel. 
 
SEC. 12. Prohibited Acts of Discrimination. – The following are prohibited acts by employers: 
 
a. Discrimination in hiring, promotion, job advertisement and benefits of senior 
citizens is prohibited except as Bona Fide Occupational Qualification if age is a 
necessary qualification for a particular job such as physical or performance-related 
criteria, is allowed if reasonably justified; 
b. Deny any employee's or worker's promotion or opportunity for training because of 
old age; 
c. Forcibly lay off an employee or worker because of old age; or 
d. Impose early retirement on the basis of such employee's or worker's age. 


 
CHAPTER II 
HEALTH 
 
SEC. 13. Health Care Service. – The DOH, in coordination with LGUs, as well as Non- 
Governmental Organizations (NGOs) and Private Organizations (POs) for senior citizens, shall 
institute a national health program, that includes a comprehensive nutrition and wellness 
program, and shall provide an integrated health service for senior citizens. It shall train 
community-based health workers among senior citizens and health personnel to specialize in the 
geriatric care and health problems of senior citizens. The national health program for senior 
citizens shall, among others, be harmonized with the National Prevention of Blindness Program 
of the DOH. 
 
SEC. 14. Provision of Senior Citizens' Ward. – Throughout the country, there shall be 
established a "senior citizens' ward" in every goverment hospital. This geriatric ward shall be for 
the exclusive use of senior citizens who are in need of hospital confinement by reason of their 
health conditions. However, when urgency of public necessity purposes so require, such geriatric 
ward may be used for emergency purposes, after which, such "senior citizens' ward" shall be 
reverted to its nature as geriatric ward. 
 
SEC. 15. Home and Community Care Services. – The NCSC, in coordination with the DSWD 
and DOH, shall create a national program for the furtherance of home care support services for 
senior citizen. The program shall provide social preparation across all sectors and target 
communities to enhance interest in home and community care approach. 
 
SEC. 16. Senior Citizen Care Program. – There shall be created a program that shall provide 
intervention based on a helping plan which focuses on the assessment and enhancement of Home 
Care, Respite Services, Physical Fitness Program, Kinship Care, Palliative Care and Spiritual 
Services. The NCSC as mandated by Republic Act 11350, in collaboration with DSWD, shall 
provide the LGUs with technical assistance through coaching in terms of program monitoring, 
mentoring and skills enhancement of all interested parties and volunteers that may be formed as 
a result of this Act. 
 
SEC. 17. Primary Care. – This Act recognizes the family as the immediate carer of senior 
citizen. The NCSC shall hereby establish a program for reintegration of abandoned, neglected, 
frail, abused and exploited senior citizen to the nearest surviving relative, Provided, that the said 
relative has the capacity and means to support and provide for the senior citizen as deemed and 
certified by the NCSC. 
 


The NCSC shall provide technical and financial support to the nearest surviving relative 
of the senior citizen thru the Assistance to Individuals in Crisis Situations (AICS) at the onset of 
the reintegration. Vocational training specifics and collaborative implementation of primary care 
shall be provided by NCSC and DOH. 
 
SEC. 18. Establishment of New Residential Care Facilities. – There shall be established in 
every congressional district, a residential care facility to serve abandoned and homeless senior 
citizen, to be built by the LGUs concerned in cooperation with the NCSC and shall be jointly 
operated and maintained by the LGU, DSWD and DOH. 
 
SEC. 19. Other Health Care Privileges. – The granting of twenty percent (20%) discount and 
exemption from the value -added tax (VAT) to the following: 
a. Free medical and dental services, diagnostic and laboratory fees such as, but not limited 
to, x-rays, computerized tomography scans and blood tests, in all government facilities, 
subject to the guidelines to be issued by the DOH in coordination with the PhilHealth; 
b. The DOH shall administer free vaccination against the influenza virus and pneumococcal 
disease for indigent senior citizen patients. 
c. The exemption from the Value-Added Tax (VAT) and the provision of twenty percent 
(20%) discount shall apply to the following: 
i. 
On the purchase of prescription and non-prescription medicines and drugs, 
vitamins and minerals supplements and food for medical purposes, medically 
prescribed by a physician, including the purchase of influenza and 
pneumococcal vaccines, and such other essential medical supplies, accessories 
and equipment to be determined by the Department of Health (DOH). "The 
DOH shall establish guidelines and mechanism of compulsory rebates in the 
sharing of burden of discounts among retailers, manufacturers and 
distributors, taking into consideration their respective margins; 
ii. 
On the professional fees of attending physician/s in all private hospitals, 
medical facilities, outpatient clinics and home health care services; 
iii. 
On the professional fees of licensed professional health providing home health 
care services as endorsed by private hospitals or employed through home 
health care employment agencies; and 
iv. 
On medical and dental services, diagnostic and laboratory fees in all private 
hospitals, medical facilities, outpatient clinics, and home health care services, 
in accordance with the rules and regulations to be issued by the DOH, in 
coordination with the Philippine Health Insurance Corporation (PhilHealth). 
 
SEC. 20. Mandatory PhilHealth Coverage. – All indigent senior citizens shall be covered by the 
national health insurance program of PhilHealth. The LGUs where the indigent senior citizens 


resides shall allocate the necessary funds to ensure the enrollment of their indigent senior citizens 
in accordance with the pertinent laws and regulations. 
 
SEC. 21. Repeal of Purchase of Booklet Requirement. – Effective upon the enactment of this 
Act, the requirement for senior citizens to utilize purchase booklets by National Government 
Agencies such as DOH to access benefits and discount shall be repealed. All references to 
purchase booklets in existing regulations, and administrative guidelines are hereby nullified and 
shall be amended accordingly. 
 
SEC. 22. Establishment of QR Coding System. – The NCSC is hereby authorized and directed 
to develop, implement, and maintain a Quick Response (QR) coding system for senior citizen 
benefits and discount. 
 
The QR coding system shall: 
a. Be issued uniquely to each qualifying senior citizen; 
b. Be capable of real-time verification of eligibility and transaction tracking; and 
c. Be integrated with existing business and service provider systems to ensure unified 
application of benefits and discounts. 
 
The NCSC shall establish guidelines for the issuance, use, and renewal of QR codes, 
and ensure that appropriate security measures are in place to prevent unauthorized use. 
 
SEC. 23. Safeguards Against Misuse of QR Coding System. – The QR coding system shall 
include mechanisms to prevent and detect misuse, including but not limited to: 
a. Real-time validation of transactions against eligibility criteria; 
b. Tracking of the frequency and nature of benefits and discount accessed; and 
c. Immediate reporting of suspected fraudulent activity to the NCSC. 
 
Businesses and service providers shall have the right to verify the legitimacy of QR codes 
presented and to deny benefits if misuse is detected. 
 
CHAPTER III 
BASIC NECESSITIES AND PRIME COMMODITIES 
 
SEC. 24. Discounts on Goods and Services. – Senior citizens 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, which shall be applied on the final price 
of the goods and services after a promotional offer of 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: 
Provided, That the input tax attributable to VAT-exempt transactions granted to senior 
citizens shall 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 senior citizen be considered in compliance with Section 4 of RA No. 
7432, as amended; and 
b. Special discount of five percent (5%) on the 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: Provided, That the 
total amount of discounted purchases of senior citizens 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. 25. Discount on take-out/take-home and Drive-Thru Orders. – The 20% discount shall 
apply to Take-Out/Take-Home/Drive-Thru orders (excluding bulk orders) of senior citizen who 
can show valid ID card or any government-issued ID bearing the name and birth date of the 
senior citizen. In case of an authorized representative, the senior citizen ID or any government-
issued ID bearing the name and birth date of the senior citizen, an authorization letter bearing the 
signature or thumb mark of the senior citizen may be presented. 
 
SEC. 26. Online Transaction Services . – The availment of 20% and 5% Special Discount 
shall apply to online purchases of senior citizens. A Senior Citizen shall be entitled to the grant 
of 20% discount and 12% VAT-exempt on their online purchase of good and services; and 5% 
special discount for basic necessities and prime commodities provided herein, for their 
exclusive use and enjoyment. 
 
SEC. 27. Use of Online Applications and Digital Service Providers. – Senior citizens 
shall be entitled to 20% discount on service and convenience fees being charged by online 
applications and digital service providers, provided the application is registered in the name of 
the senior citizen. 
 
CHAPTER IV 
SOCIAL SERVICES 
 


SEC. 28. Universal Social Pension. – All senior citizens shall be entitled to a monthly stipend 
amounting to at least One Thousand Pesos (P1,000.00) to augment the daily subsistence and 
other medical needs upon the effectivity of this Act. 
 
SEC. 29. Expanded Centenarians' Program. – All Filipinos, whether residing in the Philippines 
or abroad, upon reaching the age of one hundred (100) years old, shall receive a cash gift of One 
Hundred Thousand Pesos (P100,000.00) and a letter of felicitation from the President of the 
Philippines congratulating the celebrant for his or her longevity. 
 
All Filipinos, whether residing in the Philippines or abroad, upon reaching the ages of 
eighty (80), eighty-five (85), ninety (90), and ninety-five (95), shall each receive a cash gift of 
Ten Thousand Pesos (P10,000.00). 
 
SEC. 30. NCSC as Lead Agency. – The NCSC shall lead the implementation of the Universal 
Social Pension and Expanded Centenarians Program, and shall conduct periodic review of 
compliance therewith. 
 
SEC. 31. Exclusive Budget for Senior Citizens. – All national government agencies, executive 
departments, bureaus, office agencies, and local government units shall set aside at three percent 
(3%) of their total budget for programs, projects, and activities exclusive for senior citizens such 
as: 
a. care facilities, but not limited to residential and other home care support services; 
b. recreational facilities, but not limited to parks and free access to theaters and movie 
houses; 
c. health and wellness, but not limited to medicines and vitamins; and 
d. such other programs and projects that shall promote the total well-being of a senior 
citizen. 
 
SEC. 32. Disaster Relief Aid/Assistance. – Local government units (LGUs) shall provide social 
safety assistance to cushion the effects of recessions, disasters, and calamities among senior 
citizens. 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 subject to the guidelines issued by the NCSC. 
 
SEC. 33. Disaster Reduction and Management. – Each LGU shall establish permanent and 
resilient and early warning messaging and signs: 
a. Shelter shall be designed to cater to older persons: 
b. Early Warning Signs (EWS) messaging that is in a format that is inclusive of the needs of 
seniors with disability; and 


c. All older persons shall be included in all phases of Disaster Risk Reduction (DRR) 
Management- before, during and after disaster. 
 
SEC. 34. Free Legal Services on Elderly Abuse. – Public Attorney's Office shall provide free 
legal assistance and services to indigent senior citizens. 
 
CHAPTER V 
ACCESSIBILITY AND CONVENIENCE 
 
SEC. 35. Accessible Infrastructure. – Public and private buildings, facilities, and services shall 
be designed or adapted to be accessible to senior citizens, which includes, but not limited to, the 
installation of ramps, elevators, priority seats and accessible restrooms. 
 
SEC. 36. Express Lane Privileges. – Accessible express lanes for senior citizens shall be 
provided in all private, banking, commercial, and government establishments; in the absence 
thereof, priority shall be given to them. 
 
SEC. 37. Right to Information Accessibility. – Senior citizens shall have the right to access 
information in formats that are easy to understand and use, such as large print, braille, and digital 
formats compatible with assistive technologies. 
 
SEC. 38. Right to Technological Assistance. –  Programs to provide senior citizens with access 
to and training in the use of modern technology shall be implemented, ensuring they can 
participate fully in the digital age. 
 
SEC. 39. Port Operation Improvement. – Airports and seaports shall provide facilities that will 
aid the safe access and convenience of senior citizens in the use thereof. 
 
CHAPTER VI 
POLITICAL AND CIVIL RIGHTS 
 
SEC. 40. Integration of Senior Citizens in Political Parties. – The State shall provide incentives 
to political parties with senior citizens agenda. It shall likewise encourage the integration of 
senior citizen in their leadership hierarchy, internal policy-making structures, appointive, and 
electoral nominating processes. 
 
SEC. 41. Early Voting. - In consideration of their respective physical and health conditions, 
senior citizens shall be allowed to vote early in national and local elections and be assisted by the 
person of his/her choice. There shall be a nationwide registration for senior citizens for them to 
avail of this early voting privilege. 


 
CHAPTER VII 
TRANSPORTATION 
 
SEC. 42. Access to Public Transport. - The Department of Transportation and its attached 
agencies and sectoral officers shall improve the implementation or programs to assist senior 
citizens to fully gain access in the use of public transport facilities. The minimum requirements 
and standards to make transportation facilities and utilities for public use accessible to senior 
citizens shall be developed to enhance the mobility of senior citizens. There shall be strict 
implementation of courtesy space and seats for the exclusive use of senior citizens in all 
transport system. As far as practicable, PUVs shall also strive to install safe lower stepping 
boards. Public transport vehicles shall add signage or stickers identifying priority seats for senior 
citizens should be prominently displayed on all public utility vehicles. 
 
SEC. 43. Domestic Transportation Privileges. - 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; 
 
SEC. 44. Transportation Services. - Granting Senior Citizens access to Public Transport with 
20% discount and exemption from the value -added tax (VAT) to the following: 
a. In actual fare for land transportation travel in public utility buses (PUBs), public utility 
jeepneys (PUJs), taxis, Asian utility vehicles (AUVs), shuttle services and public 
railways, including Light Rail Transit (LRT), Mass Rail Transit (MRT), and Philippine 
National Railways (PNR); and 
b. In actual transportation fare for domestic air transport services and sea shipping vessels 
and the like, based on the actual fare and advanced booking. Senior citizens shall have 
privilege for lower deck usage on sea vessels. 
 
SEC. 45. Right to Safe Transportation. Public transportation systems shall be designed with the 
safety and comfort of senior citizens in mind, including reserved seating and easy vehicle access. 
 
CHAPTER VIII 
EDUCATIONAL PRIVILEGES 
 
SEC. 46. Educational Assistance. –  Educational assistance shall be granted to senior citizens to 
pursue post-secondary, post-tertiary, as well as vocational or technical education in both public 
and private schools through the provision of scholarships, grants, financial aid, subsidies, and 
other incentives to qualified senior citizens, including support for books, learning materials, and 


uniform allowance, to the extent feasible: Provided, That senior citizens shall meet minimum 
admission requirements. 
 
The Department of Education (DepED), the Technical Education and Skills Development 
Authority (TESDA) and the Commission on Higher Education (CHED), in consultation with 
nongovernmental organizations (NGOs) and people's organizations (POs) for senior citizens, 
shall institute programs that will ensure access to formal and nonformal education. 
 
SEC. 47. Training Services. – Exemption from training fees for socioeconomic programs 
undertaken by the OSCA as part of its work. 
 
CHAPTER IX 
UTILITIES 
 
SEC. 48. Discount per Household. – The grant of a minimum of fifteen percent (15%) discount 
relative to the monthly utilization of water and electricity supplied by the public utilities: 
Provided, That the individual meters for the foregoing utilities are registered in the name of the 
senior citizen residing therein or a senior citizen is an actual resident of the household as duly 
certified by the barangay and the OSCA: Provided, further, That the discount shall apply to: (1) 
electricity usage up to the first one hundred kilowatt hours (100 kWh); and (2) water usage of up 
to the first thirty cubic meters (30 m3) of water: Provided, furthermore, That the privilege is 
granted per household regardless of the number of senior citizens residing therein. 
 
SEC. 49. Care Institutions. – The grant of a fifteen percent (15%) discount an all 
electricity, water, telephone consumption for DSWD-accredited senior citizens centers and 
residential care institutions or group homes that are government-run or organized and operated 
by non-stock, non-profit domestic corporations, primarily for the purpose of promoting the 
well-being of abandoned, neglected, unattached or homeless senior citizens. The following 
services are deemed to be for the benefit of senior citizens, to wit: 
a. "Self and social enhancement services" which provide senior citizens opportunities for 
socializing, organizing, creative expression, and self-improvement; 
b. "After care and follow-up services" for citizens who are discharged from the homes or 
institutions for the aged, especially those who have problems of reintegration with family 
and community, wherein both the senior citizens and their families are provided with 
counseling; 
c. "Neighborhood support services" wherein the community or family members provide 
caregiving services to their frail, sick, or bedridden senior citizens; and 
d. "Substitute family care" in the form of residential care or group homes for the abandoned, 
neglected, unattached or homeless senior citizens and those incapable of self-care. 
 


Such senior citizens centers and residential care or group homes must have been in 
operation for at least six (6) months and must have a separate meter for said utilities/services. 
 
CHAPTER X 
PUBLIC ACCOMMODATION AND SERVICES 
 
SEC. 50. Grant of Discounts to Senior Citizens. – All establishments, supplying any of the 
following goods and services, for the exclusive use and enjoyment or availment of the senior 
citizen, shall give a discount of twenty (20%) per cent. Where the rate is on promotion or 
discounted, the same discount provided by Republic Act No. 7432 as amended, shall still apply, 
otherwise, where the discounted rate is approved by the Department of Trade and Industry, the 
exemption from Value Added Tax (VAT), shall still apply. The granting of discount herein 
mentioned 
shall 
apply 
to 
the 
sale 
of 
the 
following 
goods 
and 
services: 
 
a. a minimum of twenty percent (20%) discount on admission fees charged by theaters, 
cinema houses and concert halls, circuses, carnivals, and other similar places of culture, 
leisure and amusement for the exclusive use or enjoyment of senior citizens; 
b. On the utilization of services in hotels and similar lodging establishments, restaurants and 
recreation centers. 
b.1. For hotels and similar lodging establishments, the discount shall be for room  
accommodation and other amenities offered by the establishment, such as, but not limited 
to, massage parlor, sauna bath, food, drinks and other services offered. 
b.2. "Lodging establishment" shall refer to a building, edifice, structure, apartment or 
house including tourist inn, apartelle, motorist hotel and pension house engaged in 
catering, leasing or providing facilities to transients, tourists or travelers. The following 
are considered as lodging establishments: 
b.2.1. Tourist Inn - a lodging establishment catering to transients, which does not 
meet the minimum requirement of an economy hotel. 
b.2.2. Apartelle - a building or edifice containing several independent and 
furnished or semi-furnished apartments, regularly leased to tourists and travelers 
for dwelling on a more or less long-term basis and offering basic services to its 
tenants, similar to hotels. 
b.2.3. Motorist Hotel - any structure with several separate units, primarily located 
along the highway, with individual or common parking space, at which motorists 
may obtain lodging and in some instance, meals. 
b.2.4. Pension House - a private, or family-operated tourist boarding house, tourist 
guest house or tourist lodging house, regularly catering to tourist, and/ or traveler, 
containing several independent table rooms, providing common facilities, such as 
toilets, bathrooms/showers, living and dining rooms and/or kitchen and where a 
combination of board and lodging may be provided. 


b.3. For restaurants, the discount shall be for the sale of food, drinks, desert and other 
consumable items served by the establishments, including value meals and promotional 
meals offered for the consumption of the general public. 
b.4. For recreation centers, the discount shall be for the utilization of services in the form 
of fees, charges and rental facilities, such as, but not limited to, sports facilities and 
equipment 
c. On admission fees charged by theaters, cinema houses and concert halls, circuses, 
carnivals, and other similar places of culture, leisure and amusement, where the discount 
shall be on the admission fees charged by the said establishments; 
d. Barrier Free - Rooms/Facilities. Lodging establishments shall provide one barrier free 
room/facility for senior citizens for every fifty (50) rooms therein. 
 
SEC. 51. Recreation Centers. – The discount shall be for the utilization of services in the form 
of fees, charges and rental for sport facilities or equipment, including golfcart rentals and green 
fees, or venues for ballroom dancing, yoga, badminton courts, bowling lanes, table or lawn 
tennis, workout gyms, martial arts facilities. 
 
Non-profit, stock golf and country clubs which are not open to the general public, and are 
private and for exclusive membership only as duly proven by their official Securities and 
Exchange (SEC) registration papers, are not mandated to give the 20% senior citizens discount. 
 
However, should restaurants and food establishments inside these country clubs be 
independent concessionaires and food sold are not consumable items under club membership 
dues, they must grant the 20% senior citizen discount. 
 
SEC. 52. Community Care Centers. – Senior citizen community centers shall be established in 
every city and municipality of the Philippines, under the direct supervision of the NCSC, in 
collaboration with LGUs concerned. 
 
CHAPTER XI 
HOUSING 
 
SEC. 53. Housing. – The national government, through the Department of Human Settlements 
and Urban Development, shall include in its national shelter program the special housing needs 
of senior citizens, such as establishment of housing units for the elderly. 
 
The Department of Human Settlements and Urban Development shall formulate housing rules on 
how to develop subdivision suitable to the requirements of male and female senior citizens. The 
Home Development Mutual Fund (HDMF) shall promote the establishment of elderly residence 
and shall review its existing circulars particularly the limitation of the age requirements of sixty 


five (65) years old at the date of the loan application and seventy (70) years old at loan maturity. 
It shall also consider the concept of pension in lieu compensation. 
 
SEC. 54. Housing Program for Poor Senior Citizens. – The housing program for the poor 
senior citizens which include the establishment/donation of group/foster homes for the neglected, 
abused and unattached or homeless senior citizens and those incapable of self-care including its 
management, maintenance and operations shall be established in accordance with EO 105, 
approving and directing the implementation of the program, "Provision of Group/Foster Home 
for Neglected, Abandoned, Abused, Unattached and Poor Older Persons and Persons with 
Disabilities" promulgated on May 16, 2002. 
 
CHAPTER XII 
COMMUNITY SERVICE 
 
SEC. 55. Contribution to the Community. – Any qualified senior citizens as determined by the 
Office for Senior Citizen Affairs (OSCA) may render his/her services to the community which 
shall consist of but not limited to any of the following: 
a) Tutorial and/or consultancy services; 
b) Actual teaching and demonstration of hobbies and income generating skills; 
c) Lectures on specialized fields like agriculture, health, environmental protection and the like; 
d) The transfer of new skills acquired by virtue of their training; 
e) Nation-building activities and volunteerism; 
f) Undertaking other appropriate services as determined by the Office for Senior Citizens Affairs 
(OSCA) such as school traffic guide, tourist aid, pre-school assistant, etc. 
 
In consideration of the services rendered by the qualified elderly, the Office for Senior 
Citizens Affairs (OSCA) may award or grant benefits or privileges to the elderly, in addition 
to the other privileges provided in this Act. 
 
CHAPTER XIII 
RETIREMENT BENEFITS 
 
SEC. 56. Benefits and Privileges for Retirees. – To the extent practicable and feasible, senior 
citizens shall be granted the continuance of the same benefits and privileges given by the 
Government Service Insurance System (GSIS), Social Security System (SSS), and PAG-IBIG, as 
the case may be, as are enjoyed by those in active service. 
 
Retirement benefits of retirees from both the government and the private sector shall be 
regularly reviewed every year to ensure their continuing responsiveness and sustainability, and to 
the extent practicable and feasible, shall be upgraded to be at par with the current scale enjoyed 


by those in actual service based on National Economic and Development Authority (NEDA) 
poverty threshold per region as determined by the National Statistical Coordination Board 
(NSCB). 
 
SEC. 57. Optional Continuation of SSS and GSIS Membership. – The mandatory termination 
of membership with the GSIS and SSS shall be lifted whenever the senior citizen is willing to 
continue payments of the contributions until the minimum length of payment to qualify for 
pension is attained. 
 
CHAPTER XIV 
TAX INCENTIVES AND PREFERENTIAL TREATMENT 
 
SEC. 58. Tax Deduction. – The establishment may claim the discounts provided herein as tax 
deductions based on the cost of the goods sold or services rendered: Provided. That the cost of 
the discount shall be allowed as deduction from the gross income for the same taxable year that 
the discount is granted: Provides, 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), as amended. 
 
For this purpose, the Department of Finance (DOF) through the Bureau of Internal 
Revenue (BIR) shall come up with the appropriate Revenue Regulations on the 20% senior 
citizens discount and VAT exemption within thirty (30) days from effectivity of these Rules. 
 
SEC. 59. Income Tax Exemption. – The senior citizen shall be entitled to exemption from the 
payment of the individual income tax, provided he/she is considered to be minimum wage earner 
in accordance with Republic Act No. 9504. 
 
SEC. 60. Incentive for Foster Care. –  The government shall provide incentives to individuals 
or nongovernmental institution caring for or establishing homes, residential communities or 
retirement villages solely for, senior citizens, as follows: 
(1) realty tax holiday for the first five (5) years starting from the first year of operation; and 
(2) priority in the construction or maintenance of provincial or municipal roads leading to the 
aforesaid home, residential community or retirement village. 
 
CHAPTER XV 
PREVENTION OF ELDERLY ABUSE AND NON-DISCRIMINATION 
 
SEC. 61. Protection of Senior Citizens. – The State shall protect senior citizens from neglect, 
abandonment, domestic violence, abuse, exploitation, and discrimination. Towards this end, the 


State shall ensure special protective mechanisms and support services against violence, abuse, 
exploitation, and discrimination of the elderly. 
 
SEC. 62. Discrimination Against Senior Citizens is Prohibited. – Public and private entities and 
individuals found to have committed discrimination against senior citizens shall be subject to the 
sanctions provided in Section____ hereof. Violations of other rights of senior citizens shall be 
subject to sanctions under pertinent laws and regulations. 
 
SEC. 63. Acts of Abandonment or Neglect. – The following acts shall constitute abandonment 
and neglect of senior citizen: 
a. Abandonment or desertion by leaving a senior citizen unattended at a place for such a 
considerable length of time, as may be likely to endanger the life, health, and welfare of a 
senior citizen. An individual who has assumed responsibility for providing care for the 
senior citizen, or by a person with custody of a senior citizen shall not be penalized for 
abandonment unless he/she failed to notify the DSWD or concerned agencies; 
b. To willfully neglect to provide food, medicines, shelter, clothing or services necessary for 
the physical and mental health of a senior citizen. 
 
SEC. 64. Prohibited Acts. – It shall be unlawful for any person or entity to commit the following 
acts against the senior citizen: 
a. To obtain control over money, assets or property of the senior citizen through undue 
influence, threat, intimidation and deceitful machinations with the intention to deprive the 
elderly of its ownership, use and benefit; 
b. To cause mental or emotional distress through verbal abuse, intimidation, harassment, 
public humiliation and pillory; 
c. To inflict or threaten to inflict any physical harm or injury, including any form of sexual 
harassment; 
d. To prevent from engaging in any legitimate profession, occupation or business; Provided, 
That, if such profession, occupation or business may cause harm, threat, or abuse on the 
person of a senior citizen, the prevention to engage in the same shall not be considered as 
a prohibited act under this section. 
 
CHAPTER XVI 
OFFICE FOR SENIOR CITIZEN AFFAIRS 
 
SEC. 65. The Office for Senior Citizens Affairs (OSCA). – There shall be established in an 
OSCA in the city/municipality and provincial level, to be headed by a senior citizen who shall be 
appointed by the mayor for a term of three (3) years without reappointment but without prejudice 
to an extension if exigency so requires. Said appointee shall be chosen from a list of three (3) 


nominees as recommended by a general assembly of registered/recognized senior citizens 
organizations in the city or municipality, by NCSC and LGUs. 
 
The Office of the Mayor, in the case of municipalities or cities, and the Office of the 
Provincial Governor, in the provincial level, in cooperation with the National Commission for 
Senior Citizens, shall exercise supervision over the OSCA relative to their plans, activities and 
programs for senior citizens. The OSCA shall work together and establish linkages with 
accredited Non-Governmental Organization (NGOs), Peoples Organization (POs) and the 
barangays in their respective areas. 
 
The head of the OSCA shall be assisted by the City/Municipal/Provincial Social Welfare 
and Development Officer (C/M/PSWDO) on the management of office and implementation of 
programs and services. 
 
The OSCA shall have the following functions: 
(a) To plan, implement and monitor yearly work programs in pursuance of the 
objectives of this Act; 
(b) To draw up a list of available and required services which can be provided by the 
senior citizens; 
(c) To maintain and regularly update on a quarterly basis the list of senior citizens 
and to issue national individual identification cards, free of charge, which shall be 
valid anywhere in the country; 
(d) To serve as a general information and liaison center for senior citizens; 
(e) To monitor compliance of the provisions of this Act particularly the grant of 
special discounts and privileges to senior citizens; 
(f) To report to the mayor, any individual, establishments, business entity, 
institutions or agency found violating any provision of this Act; and 
(g) To assist the senior citizens in filing complaints or charges against any individual, 
establishments, business entity, institution, or agency refusing to comply with the 
privileges under this Act before the Department of Justice (DOJ), the Provincial 
Prosecutor's Office, the regional or the municipal trial court, the municipal trial 
court in cities, or the municipal circuit trial court. 
(h) Represent older person in meetings of local development councils and other 
special bodies. 
(i) Facilitate employment opportunities and disperse employment information to 
senior citizens within their respective cities and municipalities as far as 
practicable; in the absence of employment opportunities in their cities and 
municipalities,  the Provincial OSCA shall dispense of the same function, within 
their respective province 
 


SEC. 66. Creation of the OSCA Organizational Structure and Staffing Pattern. – 
a. The Sangguniang Panlunsod/Bayan shall pass an Ordinance creating the OSCA 
organizational structure, staffing pattern and its annual appropriation to carry out its 
functions; 
b. In 4th, 5t, and 6t class municipalities, the municipal mayor shall designate or appoint a 
senior citizens Focal Person to assist the OSCA head for continuity and accountability to 
perform the functions of office. 
 
SEC. 67. City/Municipal/Provincial Responsibility. – It shall be the responsibility of the 
city/municipality through the Mayor, and, in the case of provinces, the Provincial Governor, to 
ensure that the provisions of this Act are implemented to its fullest. 
 
CHAPTER XVII 
ENFORCEMENT 
 
SEC. 68. Creation of Local Advisory Body. – There shall be created a Local Advisory Body 
(LAB), which serves as mechanism for convergence and resource sharing in the implementation 
of programs, projects and services for older persons. It also serves as a forum for the formulation 
of recommendations, policies and resolutions for the adoption of members to strengthen the 
implementation of programs and services. 
 
SEC. 69. Establishment of the Elderly Help Desk. – An Elderly Help Desk shall be established 
in each barangay and police station/precinct that can promptly act on complaints lodged by or 
involving senior citizens. 
 
SEC. 70. Violations in Discounted Medicine Purchases. – The following acts concerning drug 
and medicine purchases are considered violative of the provisions of this Act: 
 
1. A senior Citizen or his /her representative or a person misusing the privileges by: 
a) using several purchase booklets, 
b) availing of the discounts to buy medicines, drugs, medical accessories and 
supplies not for the use of the senior citizen, 
c) unauthorized use of the identification card of the senior citizen. 
2. A medical practitioner giving prescription to other persons in the name of the senior 
citizen or giving anomalous prescription. 
3. Retailers and establishments dispensing medicines: 
a) refusing to grant the full 20% senior citizens discount and VAT exemption on 
drug and medicine purchases paid via credit card, 
b) making a distinction between branded and generic drugs and medicines in 
giving the 20% discount, 


c) posting notices and signages telling customers that availment of the 20% 
discount is limited to cash purchases only, 
d) "limiting" of discountable drug and medicine purchases to certain weekdays 
only, such that senior citizens cannot avail of the 20% discount on other days,and  
e) restricting the purchase time or period for senior citizen discounts after a 
certain hour. 
 
SEC. 71. Violations in Discounted Food Purchases. – The following acts concerning food 
purchases are considered violative of the provisions of the Act and its Rules: 
a) Pegging a maximum amount of food purchase subject to 20% discount and the VAT 
exemption, and/ or posting of notice to that effect; 
b) Refusal to grant the 20% discount and VAT exemption on take -out/ take home/ drive-
thru orders it appearing that the purchase is for the exclusive use and enjoyment of senior 
citizens; 
c) Refusal to grant a 20% discount and VAT exemption on delivery orders it appearing 
that the purchases is for the exclusive use and enjoyment of senior citizens. 
 
SEC. 72. Enforcement by the Secretary of Justice. – 
a) Denial of Right 
b) Duty to Investigate - The Secretary of Justice shall investigate alleged violations 
of this Act, and shall undertake periodic reviews of compliance of covered 
entities under this Act. 
c) Potential Violations - If the Secretary of Justice has reasonable cause to believe 
that: 
(a) any person or group of persons is engaged in a pattern or practice of 
discrimination under this Act; or 
(b) any person or group or persons has been discriminated against under this 
Act and such discrimination raises an issue of general public importance, 
the Secretary of Justice may commence a legal action in any appropriate 
court. 
 
SEC. 73. Venue. – The Regional Trial Court designated as a Family Court shall have 
original and exclusive jurisdiction in cases of commission of prohibited acts against the senior 
citizen provided in Section of this Act. In the absence of such court in the place where the 
offense was committed, the case shall be filed in the Regional Trial Court where the crime or 
any of its elements was committed at the option of the complainant. 
 
SEC. 74. Authority of Court. – The court may grant any equitable relief that such court 
considers to be appropriate, including, to the extent required by this Act: 
a) granting temporary, preliminary or permanent relief; 


b) providing an auxiliary aid or service, modification of policy, practice or procedure, or 
alternative method; and 
c) making facilities readily accessible to and usable by senior citizens. 
 
SEC. 75. Penalties. – Any person who refuses to grant the privileges to senior citizen as 
provided in this Act or violates any provision of this Act shall suffer the following penalties: 
(a) For the first violation, imprisonment of not less than two (2) years but not more than six 
(6) years and a fine of not less than Fifty thousand pesos (Php50,000.00) but not 
exceeding One hundred thousand pesos (Php100,000.00); 
(b) For any subsequent violation, imprisonment of not less than two (2) years but not more 
than six (6) years and a fine of not less than One Hundred thousand pesos 
(Php100,000.00) but not exceeding Two hundred thousand pesos (Php200,000.00); and 
(c) Any person who abuses the privileges granted herein shall be punished with 
imprisonment of not less than six (6) months and a fine of not less than Fifty thousand 
pesos (Php50,000.00) but not more than One hundred thousand pesos (Php100,000.00). 
 
If the offender is a corporation, partnership, organization or any similar entity, the officers 
thereof directly involved such as the president, general manager, managing partner, or such other 
officer charged with the management of the business affairs shall be liable therefor. 
 
If the offender is an alien or a foreigner, he/she shall be deported immediately after service of 
sentence. 
 
Upon filing of an appropriate complaint, and after due notice and hearing, the proper 
authorities may also cause the cancellation or revocation of the business permit, permit to 
operate, franchise and other similar privileges granted to any person, establishment or business 
entity that fails to abide by the provisions of this Act. 
 
TITLE III 
FINAL PROVISIONS 
 
SEC. 76. Lead Agency. – The National Commission for Senior Citizens shall take the lead in the 
formulating policies and programs that will fully execute this Act. The NCSC shall be the overall 
monitoring body and oversight to ensure the implementation of this Act. In doing so, the NCSC 
may direct any government agency and instrumentality, as may be necessary, to report on the 
implementation of this Act and for them to immediately respond to the problems brought to their 
attention in relation to this Act. The NCSC shall also lead in ensuring that government agencies 
and the private sector are capacitated on the effective implementation of this Act. 
 
SEC. 77. Role of National Agencies and Local Government Units. – Local government 


units shall promote the establishment of organizations of senior citizens in their respective 
territorial jurisdictions. National agencies and local government units may enter into joint 
ventures with organizations or associations of senior citizens to explore livelihood 
opportunities and other undertakings that shall enhance the health, physical fitness and the 
economic and social well-being of senior citizens. 
 
SEC. 78. Support From Nongovernment Organizations. – Nongovernment organizations or 
private volunteer organizations dedicated to the purpose of promoting and enhancing the welfare 
of senior citizens shall, as they, are hereby encouraged, become partners of the Government in 
the implementation of measures, programs and projects for the benefit of senior citizens. 
Accordingly, their participation in the implementation of said measures, programs and projects is 
to be extended all possible support by the Government. 
 
SEC. 79. Implementing Rules and Regulations. – As the lead agency, the NCSC shall, in 
coordination with all concerned government departments and agencies including, as observers, 
both Houses of Congress through the Committee on Youth, Women and Family Relations 
(Senate) and the Committee on Senior Citizens (House of Representatives) and with the 
participation of representatives from nongovernment organizations (NGOs) and civil society 
groups with proven track record of involvement and promotion of the rights and welfare of 
senior citizens identified by the NCSC, formulate the implementing rules and regulations (IRR) 
of this Act within one hundred eighty (180) days after its effectivity. 
 
SEC. 90. Continuity Clause. – Should any department or agency tasked with the 
enforcement or formulation of rules and regulations and guidelines for implementation of any 
provision of this Act is abolished, merged with another department or agency or modified, 
such shall not affect the enforcement or formulation of rules, regulations and guidelines for 
implementation of this Act to the effect that: 
 
a) In case of abolition, the department or agency established to replace the abolished 
department or agency shall take-over the functions under this Act of the abolished 
department or agency. 
b) In case the department or agency tasked with the enforcement or formulation of rules, 
regulations and guidelines for implementation of this Act is merged with another 
department or agency, the former shall continue the functions under this Act of the 
merged department or agency. 
c) In case of modification, the department or agency modified shall continue the functions 
under this Act of the department or agency that has undergone the modification. 
 
SEC. 91. Construction in Favor of Senior Citizens. - All doubts in the implementation 
and interpretation of the provisions of this Code, including its implementing rules and 


regulations, shall be resolved in favor of senior citizens. 
 
SEC. 92. Appropriations. – The initial funding requirements for the implementation of this Act 
shall be charged against the current appropriations of the agencies concerned. Thereafter, such 
sums as may be necessary for the implementation of this Act shall be included in the agencies' 
yearly budgets under the General Appropriations Act. 
 
The State shall prioritize allocation of all available resources to effectively fulfill its obligations 
specified under this Act. The State agencies' budgets, which shall be at least three percent (3%) 
of their total budgetary allocation, shall also be utilized for the programs and activities to 
implement this Act. 
 
SEC. 93. Separability Clause. – If any section, clause, or term of this Act is held to be illegal, 
invalid, or unconstitutional, such parts not affected by such declaration shall remain in full force 
and effect. 
 
SEC. 94. Repealing Clause. – All laws, decrees, executive orders, rules, and regulations, 
or parts thereof which are inconsistent with this Act are hereby repealed, amended, or modified 
accordingly. 
 
SEC. 95. Effectivity Clause. – This Act shall take effect after fifteen (15) days following 
its complete publication in the Official Gazette or at least two (2) newspapers of general 
circulation. 
 
Approved,