Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila
NINETEENTH CONGRESS
Second Regular Session
HoUSEBILLNo.10081
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Introduced  by  Representatives  Joey  Sarte  Salceda,  Rodolfo  "Ompong"  M.  Ordanes,
Alfelito "Alfel" M. Bascug, Ysabel Maria J. Zamora, Milagros Aquino-Magsaysay, Sergio
C. Dagooc, Erwin T. Tulfo, Mikaela Angela 8. Suansing. Teoderico T. Haresco, Jr., Allan
U. Ty, Gus S. Tambunting, Mario Vittorio "Marvey" A. Marifio, Lordan G. Suan, Rufus
8. Rodriguez, Wilter Y. Palma, Rosanna "Ria" V. Vergara, Jose C. Alvarez, Ron P. Salo,
Ray T. Reyes, Midy N. Cua, Gerville "Jinky Bitrics" R. Luistro, Samuel S. Verzosa, Jr.,
Ambrocio C. Cruz, Jr., Joseph Gilbert F. Violago, Ramon Rodrigo L. Gutierrez, and Dale
8. Corvera
ANACT
ENHANCING THE DISCOUNT ON THE PURCHASE OF GOODS AND SERVICES
OF SENIOR CITIZENS AND PERSONS WITH DISABILITIES
EXPLANATORY NOTE
Those who have less in life shall have more in law. Accordingly, this proposed measure
seeks  to grant senior citizens  and  Persons  with Disabilities (PWDs) a twenty percent (20%)
discount and exemption from value-added tax, in addition to any prevailing promotional offers
or discounts extended by business establishments.  These  discount and VAT exemption shall
bc applied upon prcscntation of a valid  idcntification card verifying their status as a senior
citizen or PWD.
This  bill  is  the  result  of five  (5) joint  deliberations  of the  Committee  on  Ways  and
Means,  the  Committee  on  Senior  Citizens,  and  the  Special  Committee  on  Persons  with
Disabilities. These discussions were conducted as part of their mt)/zrprapr/-a inquiry, in aid of
legislation,  into  the  implementation  gaps  regarding  Republic  Act  No.  7432,  as  amended,
otherwise known as the "Expanded Senior Citizens Act of 2003," and Republic Act No. 7277,
as amended, otherwise known as the "Magma Carta for Persons with Disability," and policies
that provide discounts, incentives, and tax exemptions for senior citizens and PWDs.
Based on reports  gathered  during the  Joint  Committee  deliberations,  there  are'"Cases
where business establishments claim that their goods and services are on promotion, thereby
denying  the  mandated  20%  discount  for  senior  citizens  and  PWDs.  They  often  cite  the
provision prohibiting double-discount.  However,  senior citizens and PWDs have the right to
choose  between the promotional discount or the discount rate provided by law as they may


deem more favorable. Furthemore, business establishments cannot simply invoke promotional
discounts, especially in the absence of approval by the Department of Trade and Industry as
evidenced by permits issued to the applicant-business establishment.
Given the foregoing, this bill aims to clarify that the discounts for senior citizens and
PWDs should remain applicable even when promotional offers are available. By ensuring this,
we uphold the preferential benefits rightfully deserved by these vulnerable sectors. Moreover,
it addresses the evolving needs and challenges they face by enhancing the existing discount
privileges provided to them and offers them greater financial relief to cope with rising expenses
and medical costs.
Accordingly, passage of the measure is earnestly sought.
Chairperson, Committee on Senior Citizens
Chairperson, Committee on Persons with Disabilities
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REP. RON P. SALO
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REP. GERVILLE " JINKY BITRICS" R. LUISTRO
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REP. RAMON RODRIGO      L. GUTIERREZ
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REP. MARIO    I VITTORIO "MARVEY" A. MARINO
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Republic of the Philippines
HOUSE 0F REPRESENTATIVES
Quezon City, Metro Manila
NINETEENTH CONGRESS
Second Regular Session
HoUSEBILLNo.10061
Introduced  by  Representatives  Joey  Sarte  Salceda,  Rodolfo  "Ompong"  M.  Ordanes,
Alfelito"Alfel"M.Bascug,YsabelMariaJ.Zamora,MilagrosAquino-Magsaysay,Sergio
C. Dagooc, Erwin T. Tulfo, Mikaela Angela 8. Suansing, Teoderico T. Haresco, Jr., Allan
U. Ty, Gus S. Tambunting, Mario Vittorio "Marvey" A. Marifio, Lordan G. Suan, Rufus
8. Rodriguez, Wilter Y. Palma, Rosanna "Ria" V. Vergara, Jose C. Alvarez, Ron P. Salo,
Ray T. Reyes, Midy N. Cua, Gerville "Jinky Bitrics" R. Luistro, Samuel S. Verzosa, Jr.,
Ambrocio C. Cruz, Jr., Joseph Gilbert F. Violago, Ramon Rodrigo L. Gutierrez, and Dale
8. Corvera
ANACT
ENHANCING THE DISCOUNT 0N THE PURCHASE 0F GOODS AND SERVICES
0F SENIOR CITIZENS AND PERSONS WITH DISABILITIES
Be  il  enacted by  the  Senate  and the House  Of Represenlative.s  Of the Philippines  in Congres\s
as,sembled:
1                     SECTION 1. J}cc/„rofz.oH t)/Po/!.cjJ. The state shall promote a just and dynamic social
2       order that will ensure the nation's prosperity and independence as well as free its people from
3       poverty. The state shall provide social justice in all phases of national development, and value
4       the dignity of every human person, aiid guarantee full respect for human rights.
5                     The state shall adopt an integrated and comprehensive approach to health development
6       which shall endeavor to make essential goods, health and other social services available to all
7       the people at affordable cost. There shall be priority for the needs of the underprivileged, sick,
8       elderly, and persons with disabilities (PWDs) and design programs of social security for them.
9                     SEC. 2. Discow#/ o# Prt}moJ;(J#¢/ QflTcrs. Senior citizens and pwDs shall be granted
10       a twenty percent (20%) discount and exemption from the value-added tax, in addition to any
11       prevailing promotional offers or discounts extended by business establishments. The discount
12       shall be applied upon presentation ofa valid identification card verifying their status as a senior
13       Citizen or a PWD.
14                    SEC. 3. Implementing Rules iind Regulations. -The INational commission o£ Senior
15       Citizens and the National council on Disability Affairs in consultation with the Department of


1      Social welfare and Development, Deparment of Trade and Industry, Department of Health,
2      and the Department of Finance, shall promulgate the necessary rules and regulations for the
3      effective  inplementation  of the  provisions  of this Act:  Provided,  That the  failure  of the
4      concerned  agencies  to  promulgate  the  said  rules  and  regulations  shall  not  prevent  the
5      implementation of this Act upon its effectivity.
6                    SEC.  4.  Scp¢robz./try  CZ¢#Sc.  ~  If any  provision  of this Act is  declared invalid or
7      unconstitutional, other provisions hereof which are not affected thereby shall remain in full
8      forceandeffeet.
9                   SEC. 5|[apco/I.ng cJ¢#se. -The pertinent provisions of the following laws are hereby
10      repealed, amended, or modified accordindy:
11             (a)  Section 4, insofar as purchase of goods and services which are on promotional discount
12                    is concerned, of Republic Act No. 7432 as amended by Republic Act No. 9994 or the
T3                    "Expanded senior citizens Act of 2010."
14             (b) Section 32, insofar as higher discount granted by the commercial establishment, other
15                    existing  laws  or  in  combination  with  other  discount  program/s  is  concerned,  of
16                    Republic Act No. 7277 as amended by Republic Act No.10754 or the  "Mng7zc7 Cc7r/a
T]                    f or persons with Disability. "
18                    AIl other laws, rules and regulations, and other issuances or parts thereof, which are
19      inconsistent  with  the  provisions  of this  Act,  are  hereby  repealed,  amended,  or  modified
20      accordingly.
21                    SEC. 6. Ejrcc#.trty. -This Act shall take effect fifteen (15) days after its publication in
22      the official Gazette or in ta newspaper of general circulation.
I3                   Approv ed,
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