FOURTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
) 
First Regular Session 
) 
Introduced by Senator Antonio “Sonny” F. Trillanes N 
EXPLANATORY NOTE 
Bearing in mind that our senior citizens play vital role in strengthening the state, Republic Act 
No. 7432, otherwise known as the “Seniors Citizens Act,” and Republic Act No. 9257, otherwise 
known as the “Expanded Senior Citizens Act of 2003,” were enacted to provide mechanisms for 
incentives and assistance to the growing population of our senior citizens. 
With the recent crises and increase in the prices of basic commodities, the benefits that our 
Senior Citizens should be enjoying under the law, however, have been reduced to the minimum. 
This bill, therefore, seeks to ensure and maintain the enjoyment of our senior citizens of the 
specific and special privileges. It proposes to give full support to the improvement of the total 
well-being of the elderly by providing them health care and rehabilitation system and 
government assistance. It also encourages our senior citizens to contribute to nation building 
considering that they are integral part of the society 
In the light of the foregoing, the immediate passage of this bill is earnestly sought. 
SN 
, 
I 
SenatoI 
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FOURTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
) 
First Regular Session 
1 
Introduced by Senator Antonio “Sonny” F. Trillanes JY 
AN ACT 
PROVIDING FOR THE MAGNA CARTA FOR SENIOR CITIZENS AND FOR OTHER 
PURPOSES 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
I. DECLARATION OF POLICY 
SECTION 1. Title. - This Act shall be known as the “Magna Curtu.for Senior Citizens” and 
shall apply to all resident citizens of the Philippines at least sixty (60) years 
SEC. 2. Declaration of Policies and Objectives. - Pursuant to Article XV Section 4 of the 
Constitution, it is the duty of the family to take care of its elderly members while the State shall 
design programs of social security for them. In addition to this, Section 10 in the Declaration of 
Principles and State Policies provides: “The State shall provide social justice in all phases of 
national development.” Further, Article XI11 Section 11 provides: “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 a priority for the needs of the underprivileged, sick, elderly, disabled, women and 
children.” Consistent with these constitutional declaration and principles, it is hereby declared 
policies of this Act to: 
(a) Motivate and encourage the senior citizens to contribute to nation building; 
(b) Encourage their families and the communities they live with to reaffirm the valued 
Filipino tradition of caring for the senior citizens; 
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(c) 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; 
(d) Recognize the rights of senior citizens to take their proper place in society. This must be 
the concern of the family, community, and the government; 
(e) Provide a comprehensive health care and rehabilitation system for disabled senior 
citizens to foster their capacity to attain a more meaningful and productive ageing; and 
(fJ Recognize the important role of the private sector in the improvement of the welfare of 
senior citizens and to actively seek their partnership. 
(1) Establish mechanisms whereby the contribution of the senior citizens are maximized; 
(2) Adopt measures whereby our senior citizens are assisted by the community as a 
whole; 
, 
(3) Establish a program beneficial to the senior citizens, their families, and the rest of the 
community that they serve; and] 
(4) Establish a community-based health and rehabilitation programs in every political 
unit of society. 
SEC. 3. Definition of Term. - For purposes of this Act, these terms are defined as follows: 
(a) “Senior citizen” or “elderly” shall mean any resident citizen of the Philippines at least 
sixty (60) years old; 
(b) “Benefactor” shall mean any person whether related to the senior citizen or not who takes 
care of hidher as a dependent; 
(c) “Head of the family” shall mean any person so defined in the National Internal Revenue 
Code, as amended; and 
(d) “Geriatrics” shall refer to the branch of medical science devoted to the study of the 
biological and physical changes and the diseases of old age. 
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II. COMMUNITY SERVICE. 
SEC. 4. Contribution to the Conununity. - Any qualified senior citizen as determined by the 
Office of Senior Citizens Affairs (OSCA) may render hisher 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 mentioned in Section 5, 
paragraph (i); and 
(e) Undertaking their appropriate services as determined by the OSCA, such as school traffic 
guide, tourist aide, pre-school assistant, etc. 
In consideration of the services rendered by the qualified elderly, the OSCA may award or 
grant benefits or privileges to the senior citizens or elderly in addition to the other privileges 
provided for under this Act. 
III.PlUWLEGES AND MEDICAL CARE. 
SEC. 5. Privileges for Senior Citizens. -The senior citizens shall be granted the following: 
(a) Thirty percent (30%) discount from all establishments relative to the utilization of 
services in hotels and similar lodging establishments, restaurants and recreation centers, 
and purchase of medicines in all establishments for the exclusive use or enjoyment of 
senior citizens, including funeral and burial services for the death of senior citizen; 
(b) A minimum of thirty percent (30%)discount on admission fees charged by theatres, 
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; 
(c) Thirty percent (30%) discount on medical and dental services, and diagnostic and 
laboratory fees provided under Section 5 (k) hereof, including professional fees of 
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attending doctors in all private hospitals and medical facilities, in accordance with the 
rules and regulations to be issued by the Department of Health, in coordination with the 
Philippines Health Insurance Corporation; 
(d) Thirty percent (30%) discount in fair for domestic air and sea travel for the exclusive use 
or enjoyment of senior citizens; 
(e) Thirty percent (30%) discount in public railways, skyways, and bus fare for the exclusive 
use or enjoyment of senior citizen; 
(f) Exemption from the payment of individual income taxes: Provided, That their annual 
taxable income does not exceed the poverty level as determined by the National 
Economic and Development Authority (NEDA) for that year; 
(g) Exemption from the payment of real estate taxes for all properties owned by and 
registered in the name of the senior citizen: Provided, That the aggregate Fair Market 
Value of all their landholdings including improvements as appearing in the corresponding 
tax declarations does not exceed Two Million Pesos (Php2,000,000.00): Providedfurther, 
That in case such aggregate Fair market Value exceeds the said amount, the senior citizen 
shall be granted a discount thirty percent (30%) of the tax due in addition to discounts 
that may be granted on account or early payment of such tax; 
(h) Exemption from withholding tax on interest income from bank deposits not exceeding 
One Million Five Hundred Thousand Pesos (Php1,500,000.00): Provzded further, That 
where there are several accounts in one bank, the aggregate thereof shall be the basis in 
determining the exemption; 
(i) Exemption from payment of value added tax; 
(i) Exemption from training fees for socio-economic programs; 
(k) Free medical and dental services, hagnostic 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 used by the Department of Health in accordance with the 
Philippine Health Insurance Corporation (PHILHEALTH); 
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(1) Educational assistance to pursue post secondary, tertiary, post tertiary, as well as 
vocational or technical education in both public and private school through provision of 
scholarships, grants, financial aid, subsidies and other incentives to qualified senior 
citizens, including support for books, learning materials, and uniform allowances, to the 
extent feasible: Provided, That senior citizens shall meet minimum admission 
requirements; 
(m)To the extent practicable and feasible, 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 enjoyed; 
(n) Retirement benefits or retirees from both the government and the private sector which 
shall be regularly reviewed 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; 
(0) To he extent possible, discounts by the government in special programs for senior 
citizens on purchase of basic commodities, subject to the guidelines to be issued for the 
purpose by the Department of Trade and Industry @TI) and the Department of 
Agriculture (DA); and 
(p) Provision of express lanes in all commercial and government establishments; in the 
absence thereof, priority shall be given to them. 
In the availinent of the privileges mentioned above, the senior citizen or elderly person may 
submit as proof of hisher entitlement thereto any of the following: 
(a) An ID issued by the city or municipal mayor or of the barangay captain of the place 
where the senior citizen or the elderly resides; 
(b) The passport of the elderly person or senior citizen concerned; 
(c) ID issued by the Senior Citizen Affairs Office; or 
(d) Other documents that establish that the senior citizen or elderly person is a resident 
citizen of the Republic of the Philippines and is at least sixty (60) years of age. 
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The establishment may claim the discounts granted under paragraphs 5 (a), (b), (d), and (h) 
hereof as tax deductions based on the net 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 was granted, Provided, further, That the total amount of the 
claimed tax deduction net of value added tax 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, as amended. 
N. 
LEGAL ASSISTANCE AND FEES. 
SEC. 6. Free Legal Assistance and legal Fees. - Senior citizens shall, in addition to the 
privileges under Section 5 hereof, be entitled to free legal services by the Public Attorneys Office 
and shall be exempt from the payment of legal fees for motions and affidavits of desistance filed 
as well as cost of stenographic notes. 
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V. GOVERNMENT ASSISTANCE. 
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(a) Employment 
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SEC. 7. Government Assistance. - The government shall provide the following: 
Senior citizens, who have the capacity and desire to work, or be re-employed, shall be 
provided information and matching services to enable them to be productive members of society. 
Terms of employment shall conform with the provisions of the labor code, as amended, and 
other law, rules and regulations. 
Private entities that will employ senior citizens shall be entitled to an additional deduction 
from their gross income, equivalent to twenty percent (20%) of the total amount paid as salaries 
and wages to senior citizens subject to the provision of Section 34 of the National Internal 
Revenue Code, as amended Provided, however, That such employment shall continue for a 
period of at least six (6) months: Provided, firtiler, That the annual income of the senior citizen 
does not exceed the level as determined by NEDA. 
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The DOLE, in coordination with other government agencies such as, but not limited to, the 
Technology and Livelihood Resource Center (TLRC) and the Department of Trade and Industry 
(DTI), shall assess, design, and implement training programs that will provide skills and welfare 
or livelihood support for senior citizens. 
(b) Education 
The Department of Education (DepEd), Technical Education and skills Development 
Authority (TESDA) and the Commission on Higher Education (CHED), in consultation with 
non-government organizations (NGOs) and people’s organizations (POs) for senior citizens, 
shall institute a program that will ensure access to formal and non-formal education. 
(c) Health 
The Department of Health (DOH), in coordination with local government units (LGUs), 
NGOs and POs for senior citizens, shall institute a national health program and shall provide an 
integral 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 heath problems of 
senior citizens. 
(d) Social Services 
The Department of Social Welfare and Development (DSWD), in cooperation with the 
OSCA, LGUs, NGOs, and POs for senior citizens, shall develop and implement programs on 
social services for senior citizens, the components of which are: 
1) “self and social enhancement services” which provide senior citizens opportunities for 
socializing, organizing creative expression, and improvement of self; 
2) “after care and follow-up services” for senior citizens who are discharged from the 
homes/institutions for aged, especially those who have problems of reintegration with 
family and community, wherein both the senior citizens and their families are provided 
with counseling; 
3) “neighborhood support services” wherein the community/family members provide 
caregiving services to their frail, sick, or bedridden senior citizens; and 
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4) “substitute family care” in the form of residential care/group homes for the abandoned, 
neglected, unattached or homeless senior citizens and those incapable of self-care. 
The grant of at least fifty percent (50%) discount for the consumption of electricity, water, 
and telephone by the senior citizens ,center and residential care/group homes that are non-stock, 
non-profit domestic corporation organized and operated exclusively for the purpose of promoting 
the well-being of abandoned, neglected, unattached, or homeless senior citizens. 
(e) Housing 
The national government shall include in its national shelter program the special housing 
needs of senior citizens, such as establishment of housing units from the elderly; 
(f) Access to Public Transport 
The Department of Transportation and Communications (DOTC) shall develop a program to 
assist senior citizens to full gain access in the use of public transport facilities. 
Further, the government shall provide the following assistance to those caring for and living 
with the senior citizens: 
(a) The senior citizens shall be treated as dependents provided for in the national Internal 
Revenue Code, as amended, and as such, individual taxpayers caring for them, be 
they relatives or not shall be accorded privileges granted by the Code insofar as 
having dependents are concerned. 
(b) Individuals or non-governmental institutions establishing homes, residential 
communities or retirement villages solely for the senior citizens shall be accorded the 
following: 
(1) Realty tax holiday for the first five (5) years starting from the first year of 
operation; 
(2) Priority in the building and/or maintenance of provincial or municipal roads 
leading to the aforesaid home, residential community or retirement village. 
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VI. ADMINISTRATION AND ENFORCEMENT 
SEC. 8. The Office for Senior Citizens Affairs (OSCA). - There shall be established in all 
cities and municipalities an OSCA to be headed by a senior citizen who shall be appointed by the 
Mayor for a term of three (3) years without reappointment f?om a list of three (3) nominees of 
the Sangguniang Panlungsod or the Sangguniang Bayan. The head of the OSCA shall be assisted 
by the City Social Welfare and Development Officer by the Municipal Social Welfare and 
Development Officer, in coordination with the Social Welfare and Development Office. 
The Office of the Mayor 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 NGOs, POs, and the barangays in their respective areas. 
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 nationally uniform individual identification cards, free of charge, which shall be 
valid anywhere in the country; 
(d) To service as a general information and liaison center to serve the needs of the senior 
citizen; 
(e) To monitor compliance of the provisions of this Act particularly the grant of special 
discounts and privileges to senior citizens; 
(0 To report to the mayor establishments found violating any provision of this Act; and 
(g) To assist the senior citizens in filing complaints or charges against any person, 
establishment, institution, or agency refusing to comply with the privileges under this Act 
before the Department of Justice (DOJ) or the appropriate courts; 
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SEC. 9. Responslbility of Local Government. - It shall be the responsibility of the city or 
municipality through the mayor to require all establishments covered by this Act to prominently 
display posters, stickers, and other notices that will generate public awareness of the rights and 
privileges of senior citizens and to ensure that the provisions of this Act are implemented to its 
fullest. 
SEC. 10. Partnership of the National and Local Government Units. - The national and 
local government units shall explore livelihood opportunities and other undertakings to enhance 
the well-being of senior citizens. They shall encourage the establishment of grassroots 
organizations for the elderly in their respective territorial jurisdictions. 
SEC. 11. Support of Non-Governmental Organlzations. - Non-governmental organizations 
or private volunteer organizations dedicated to the promotion, enhancement, and support of the 
welfare of senior citizens are hereby encouraged to become partners of government in the 
implementation of programs and projects for the elderly. 
SEC. 12. Monltoring and Coordinating Mechanism. - A monitoring and coordinating 
mechanism shall be established to be chaired by the DSWD, with the assistance of the DOJ, 
DOH, DILG, and five (5) accredited NGOs representing, but not limited to, women urban poor, 
rural poor, and veterans. 
SEC. 13. Penalties - Any person who violates any provision of this Act shall, upon 
conviction, suffer the following penalties: 
(1) For the first violation, imprisonment of not less than six (6) months but not more than 
two (2) years and fine of not less than Fifty Thousand Pesos (Php50,OOO.OO) but nor more 
than One Hundred Thousand Pesos (Php100,OOO.OO); 
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(2) 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,OOO.OO) but not more than Two Hundred Thousand Pesos (Php200,OOO.OO); and 
(3) Any person who avails of any of the benefits and privileges granted under this Act who is 
not qualified to avail the same, imprisonment of not less than six (60 and fine of not less 
than Fifty Thousand Pesos (PhP50,OOO.OO) but not more than (Php100,OOO.OO). 
If the offender is a corporation, organization or any similar entity, the officials thereof 
directly involved in the violation or abuse shall be liable therefor. 
If the offender is an alien or foreigner, he shall be deported immediately upon service of 
sentence without further proceedings. 
Upon filing of the appropriate complaint or information, the proper authorities shall cause the 
cancellation or revocation of the business permit, permit to operate, franchise and other similar 
privileges granted to any business entity or person that fails to abide by or violates the provisions 
of this Act. 
SEC. 14. Implementing Rules and Regulntions. - The Secretary of the DSWS, within sixty 
(60) days from the approval of this Act, shall promulgate the implementing rules and regulations 
for the effective implementation of the provisions of this Act, in consultation and coordination 
with the following agencies and offices: 
(a) Commission on Higher Education; 
(b) Department of Education; 
(c) Department of Finance; 
(d) Department of Health; 
(e) Department of Justice; 
(f) Department of the Interior and Local Government; 
(g) Department of Labor and Employment; 
(h) National Economic and Development Authority; 
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(i) National Economic and Development authority; 
0) Housing and Urban Development and Coordinating Council; 
(k) Technical Education and Skills Development Academy; and 
(1) Five (5) NGOs or POs for the senior citizens duly accredited by the DSWD. 
SEC. 15. Approprhzttioiz. - The necessary appropriation for the operation and maintenance of 
the OSCA shall be appropriated and approved by the local government units concerned. The 
amount necessary to carry out the provisions of this Act upon its effectivity shall be charged out 
of the funds of the Office of the President. Thereafter, any such sums as shall be needed for the 
regular implementation of this Act shall be included in subsequent General Appropriations Act 
following its enactment into law. 
SEC. 16. Repealing Clause. - All laws, presidential decrees, executive orders and other 
issuances, and rules and regulations, or part thereof, contrary to or inconsistent with any 
provision of this Act, are hereby repealed, modified or amended accordingly. 
SEC. 17. Sepurubility Cluuse. - Should any provision of this Act be found 
unconstitutional by a court of law, such provision shall be severed from the other provisions, and 
the same shall not affect the enforceability and effectivity of the remaining provisions of this 
Act. 
SEC. 18. Effectivivity Cluuse. - This Act shall take effect fifteen (15) days after its 
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complete publication in any two (2) national newspapers of general circulation. 
Approved, 
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