Republic of the Philippines y
HOUSE OF REPRESENTATIVES /, *

Quezon City, Metro Manila /
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SIXTEENTH CONGRESS |
First Regular Session \
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3
nous BLL No. 3134

Introduced by Representative Rogelio J. Espina, M.D.

EXPLANATORY NOTE

Nowadays, with the country’s very slow economic improvement, stressful living of every
individual consequently results to shorter life expectancy. This is the primary reason why we
need to give due honor and respect to living centenarians.

This bill seeks to acknowledge and give due recognition to every Filipino centenarians, whether
residing in the Philippines or abroad. It is the noble intent of this measure to commemorate all
Filipino centenarians of their contribution to the country, provide additional benefits and
privileges and some cash incentives.

The special rate of discount proposed under this measure is of great assistance to centenarians
and is not oppressive to retailers and service providers since they can claim the discounts granted
as tax deduction thereby passing the minimal burden to the government. Moreover, this Act will
not be subject to abuse since a corresponding section on fines and penalties is provided under
this bill.

The earnest and urgent approval of this measure is hereby sought.

sPINA, M.D.

Representative
Lone District of Biliran


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila
SIXTEENTH CONGRESS
First Regular Session

HOUSE BILL No._3134

Introduced by Representative Rogelio J. Espina, M.D.

AN ACT
HONORING FILIPINO CENTENARIANS THEREBY GRANTING ADDITIONAL
BENEFITS AND PRIVILEGES DECLARING THE 25TH OF SEPTEMBER AS
NATIONAL RESPECT FOR CENTENARIANS

Be it enacted by the Senate and the House of Representatives of the Philippines in
Congress assembled:

SECTION 1. Short Title. - This Act shall be known as the "Centenarians Act of 2014".

SEC. 2. Letter of Felicitation and Cash Gift. — Upon reaching one hundredth (100")
birthday, every Filipino residing in the Philippines or abroad shall be honored with:

(a) A letter of felicitation from the President of the Philippines congratulating the
celebrant for his or her longevity, and

(b) A Centenarian's Gift in the amount of One hundred thousand pesos (PhP 100,000.00).

SEC. 3. National Respect for Centenarians. - As part of the annual Family Week
celebration from September 19 to 28, the 25th of September is hereby declared as the National
Respect for Centenarians during which all Filipinos who have tured centenarian in the current
fiscal year shall be awarded a plaque of recognition and a cash incentive by their respective city
or municipal governments in appropriate ceremonies. The amount of the cash incentive shall be
determined by the concerned local government unit (LGU).

SEC. 4, Older Surviving and Deceased Centenarians. - All living centenarians who
reached their one hundredth (100") birthday and above prior to the effectivity of this Act shall be
honored on the celebration of the first National Respect for Centenarians or on one hundred
twenty (120) days afier the effectivity of this Act, whichever comes earlier, in appropriate
ceremonies which shall be observed as a national event. They shall each be awarded by the
respective city of municipality where they reside a plaque of recognition and a cash incentive

which shall be determined by the LGU concerned, in addition to the letter of felicitation from the


President of the Philippines and a Centenarian’s Gift provided in SEC. 2 hereof. In the same
event, posthumous plaques of recognition in honor of deceased centenarians shall be presented to
the nearest surviving relative or representative of each centenarian.

SEC. 5. Additional Benefits. — In lieu of the twenty percent (20%) discount provided
for under Sec. 4 (a) of Republic Act No. 9994 otherwise known as the “Expanded Senior
Citizens Act of 2010”, all centenarians shall be entitled to a Thirty percent (30%) discount and
exemption from the value-added tax (VAT), if applicable, on the sale of goods and services from
all establishments, for the exclusive use and enjoyment or availment of the centenarian:

(a) On the purchase of medicines, 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 mechanisms of compulsory rebates in the sharing of
burden of discounts among retailers, manufacturers and distributors, taking into
consideration their respective margins;

(b) On the professional fees of attending physicians/s in all private hospitals, medical
facilities, outpatient clinics and home health care services;

(c) On the professional fees of licensed professional health workers providing home
health care services as endorsed by private hospitals or employed through home
health care employment agencies;

(@) 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);

(e) 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);

(f) In actual transportation fare for domestic air transport services and sea shipping
vessels and the like, based on the actual fare and advanced booking;

(g) On the utilization of services in hotels and similar lodging establishments,
restaurants and recreation centers;

(h)  Onadmission fees charged by theatres, cinema houses and concert halls, circuses,

carnivals and other similar places of culture, leisure and amusement; and


(i) On funeral and burial services for the death of the centenarian.

The establishment may claim the discounts provided in this section as tax deduction
based on the cost of 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 is granted;
Provided 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 the provisions of the National Revenue Code (NIRC), as amended.

SEC. 6. Release of Centenarian’s Gift. - The National Committee hereunder created in
Section 9, shall ensure the release of the Centenarian’s Gift within thirty (30) days from the
centenarian’s birthday, after sufficient compliance of establishing the specific date of birth of the
centenarian.

In the availment of the benefits and privileges provided hereof, the centenarian or the
duly authorized representative, may submit as proof of entitlement thereto, any of the following:

(a) Certificate of Live Birth issued by the National Statistics Office (NSO);

(b) Philippine issued passport of the centenarian;

(c) Identification card issued by the Office of the Senior Citizens Affairs (OSCA) of

the place where the centenarian resides; and

(d) Other official documents that indicate the specific date of birth of the centenarian

and will establish his or her Filipino citizenship.

Sec. 7. Fines and Penalties. - Any person who abuses, refuses to abide by or violates
the provisions of this Act shall suffer the following penalties:

(a) For the first offense, imprisonment of one (1) year and a fine of one hundred

thousand pesos (PhP100,000.00); and

(b) For any subsequent offense, imprisonment of two (2) years and a fine of One

hundred fifty thousand pesos (PhP150,000.00).

If the offender is a corporation, partnership, organization or any similar entity, the
officials 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.

SEC. 8. Appropriations. ~ During the initial year of implementation of this Act, the
funds shall be sourced from the unexpended appropriations of the Department of Social Welfare
and Development (DSWD) in the General Appropriations Act of 2014. Subsequently, the
amount necessary to implement the provisions of this Act shall be included in the annual General
Appropriations Act .

SEC. 9. Implementing Rules and Regulations. - Within thirty days from its
organization, a National Committee composed of the Secretary of the DSWD as Chairperson, the
respective Secretaries of the Department of the Interior and Local Government (DILG) and the
Department of Health (DOH), and the Executive Director of the Commission of Filipinos
Overseas as members shall promulgate the necessary guidelines for and shall make the lead in
the effective implementation of this Act.

SEC. 10. Repeating Clause. ~ All laws, decrees, executive orders, rules and regulations
inconsistent with any provision of this Act are hereby repealed, amended or modified
accordingly,

SEC. 11. Separability Clause. — If any part or provision of this Act shall be declared
unconstitutional and invalid, such declaration shall not invalidate other parts thereof which shall
remain in full force and effect.

SEC. 12. Effectivity. - This Act shall take effect fifteen (15) days after its publication in
at least two (2) newspapers of general circulation which shall not be later than seven (7) days
after the approval thereof.

Approved,