Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
Second Regular Session 
HOUSE BILL NO. _______ 
____________________________________________________________________ 
Introduced by HON. GUS S. TAMBUNTING 
AN ACT  
INCREASING THE DISCOUNT RATE AND EXEMPTING FROM THE VALUE 
ADDED TAX THE MONTHLY ELECTRIC AND WATER CONSUMPTION 
GRANTED TO SENIOR CITIZENS, AMENDING FOR THE PURPOSE REPUBLIC 
ACT NO. 7432, AS AMENDED, OTHERWISE KNOWN AS THE “EXPANDED 
SENIOR CITIZENS ACT OF 2010” 
EXPLANATORY NOTE 
The Commission on Population and Development (Popcom), citing recent data from 
the Philippine Statistics Authority (PSA), said the percentage of Filipino elderly in the 
population has expanded in the last two decades, rising to 8.5 percent in 2020 from 
5.9 percent in 2000. We are already an aging population. Popcom projects that 14 
percent of the population 12 years from now will be senior citizens from the current 
8.5 
percent. 
The biggest problem of our aging population is the inability to live well. The number of 
indigent seniors receiving a social pension of P1,000 a month from the Department of 
Social Welfare and Development (DSWD) is at 4.1 million, which already represents 
about a third of the total number of Filipino senior citizens today. Many of the indigent 
seniors survive by living with their children, and “earn their keep” by taking care of the 
house and their grandchildren.  
Many seniors well into their 70s are still productive. To help our senior citizens, we 
must enact laws like the proposed measure to ease their burdens. 
On behalf of the people of Parañaque City’s Second District, and for the common good 
of the Filipino people, the approval of the said measure is earnestly sought. 
REP. GUS S. TAMBUNTING 
2nd District, Parañaque City 
August 29, 2023
8:18 am
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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
Second Regular Session 
HOUSE BILL NO. _______ 
______________________________________________________________________ 
Introduced by HON. GUS S. TAMBUNTING 
______________________________________________________________________ 
AN ACT  
INCREASING THE DISCOUNT RATE AND EXEMPTING FROM THE VALUE ADDED 
TAX THE MONTHLY ELECTRIC AND WATER CONSUMPTION GRANTED TO SENIOR 
CITIZENS, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 7432, AS AMENDED, 
OTHERWISE KNOWN AS THE “EXPANDED SENIOR CITIZENS ACT OF 2010” 
Be it enacted by the Senate and the House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. Section 4(c) of Republic Act No. 7432, as amended, is hereby further amended 
to read as follows: 
“SEC. 4. Privileges for the Senior Citizens. – The senior citizens shall be entitled to the 
following: 
x x x 
(c) the grant of a minimum of TEN PERCENT (10%) discount relative to the monthly
utilization of water and electricity supplied by the public utilities AND EXEMPTION FROM 
THE VALUE ADDED TAX (VAT); Provided, That the individual meters for the foregoing 
utilities are registered in the name of the senior citizen residing therein; Provided, further, That 
the monthly consumption does not exceed ONE HUNDRED FIFTY KILOWATT HOURS (150 
kWh) of electricity and FIFTY CUBIC METERS (50m3) of water; Provided, furthermore, That 
the privilege is granted per household regardless of the number of senior citizens residing 
therein AND THE REGISTERED SENIOR CITIZEN CONTINUES TO LIVE WITHIN THE 
HOUSEHOL ADDRESS; 
SECTION 2. Implementing Rules and Regulation. Within thirty (30) days after the effectivity 
of this Act, the National Commission of Senior Citizens shall, in consultation with the Energy 
Regulatory Commission, Metropolitan Waterworks and Sewerage System and other 
concerned utility regulatory agencies, as well as national organizations of senior citizens, 
promulgate the necessary rules and regulations for the effective implementation of this Act. 
SECTION 3. Separability Cause. If any provision or part hereof is held invalid or 
unconstitutional, the remainder of the law or the provision not otherwise affected shall remain 
valid and subsisting.  
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SECTION 4. Repealing Cause. All laws, presidential decrees, executive orders, 
proclamations and/or administrative regulations which are inconsistent with the provisions of 
this Act are hereby amended, modified, superseded or repealed accordingly.  
 
SECTION 5. Effectivity Clause. This Act shall take effect fifteen (15) days from its publication 
in the Official Gazette or at least two (2) newspapers of national circulation.  
 
Approved,