atty. falconi v. millar cpa magna carta for disabled persons & senior citizen privilege and...

ATTY. FALCONI V. MILLAR CPA

Magna Carta Magna Carta for Disabled for Disabled

Persons Persons &&

Senior Citizen Senior Citizen Privilege and Privilege and

BenefitsBenefits

REVENUE REGULATIONS REVENUE REGULATIONS NO. NO. 1-20091-2009

Rules and Regulations Implementing Republic Act. No. 9442, entitled “An Act Amending Republic Act

7277, Otherwise Known as the “Magna Carta for Persons with Disability” Relative to the Tax Privileges of Persons with Disability and Tax Incentives for Establishments Granting Sales Discount

– Pursuant to the provisions of Section 244 pf the Tax Code of 1997, as last amended by Republic Act No. 9504, in relation to Sec. 5 of Republic Act No. 9442, these Regulations are hereby promulgated to implement the tax percent (20%) sales discounts under Sections 32 and 33 of R.A. 7277, as amended by R.A. 9442, otherwise known as the “Magna Carta for Persons with Disability,” and at the same time amending Section 6.612 of the Implementing Rules and Regulations of R.A. 9442, as jointly promulgated by the Department of Social Welfare and Development (DSWD), Department of Finance (DOF), Department of Education (DepEd), Department of Agriculture (DA), Department of Transportation and Communication (DOTC), Tourism and Department of Interior and Local Government.

SECTION 1. SECTION 1. SCOPE SCOPE

SECTION 2. SECTION 2. DEFINITION OF TERMSDEFINITION OF TERMS

– For Purposes of these Regulations, the following terms and phrases shall be defined as follows

a. Act – Shall refer to Republic No. 7277, as amended by Republic Act No. 9442 otherwise known as the “Magna Carta for Persons with Disability.”a. Act – Shall refer to Republic No. 7277, as amended by Republic Act No. 9442 otherwise known as the “Magna Carta for Persons with Disability.”

b. Person with disability – shall refer to an individual suffering from restriction of different abilities, as a result of mental, physical or sensory impairment to perform an activity in a manner or within the range considered normal for human being

b. Person with disability – shall refer to an individual suffering from restriction of different abilities, as a result of mental, physical or sensory impairment to perform an activity in a manner or within the range considered normal for human being

c. Disability – shall mean a physical or mental impairment that substantially limits one or more psychological, physiological or anatomical function of an individual or activities of such individuals, a record of such an impairment; or being regarded as having such an impairment.

c. Disability – shall mean a physical or mental impairment that substantially limits one or more psychological, physiological or anatomical function of an individual or activities of such individuals, a record of such an impairment; or being regarded as having such an impairment.

d. Benefactor – shall refer to a person, whether related or not to the person with disability, who take care of him/her as a dependent.d. Benefactor – shall refer to a person, whether related or not to the person with disability, who take care of him/her as a dependent.

e. Dependent – shall refer to a person with disability, whether minor or of legal age, and who is a Filipino Citizen, who may or may not be related to his benefactor and who is living with and dependent upon such benefactor for his/her chief support.

e. Dependent – shall refer to a person with disability, whether minor or of legal age, and who is a Filipino Citizen, who may or may not be related to his benefactor and who is living with and dependent upon such benefactor for his/her chief support.

f. Sales Discount – shall refer to the actual discounts, or that discount which in no case shall exceed 20% of the gross selling price of goods sold or services rendered to persons with disability by certain business establishments enumerated under the Act and these Regulations.

f. Sales Discount – shall refer to the actual discounts, or that discount which in no case shall exceed 20% of the gross selling price of goods sold or services rendered to persons with disability by certain business establishments enumerated under the Act and these Regulations.

g. Establishment – shall refer to any entity, public or private, duly licensed and/or authorized by the national government agencies or by the local government units to operate.

g. Establishment – shall refer to any entity, public or private, duly licensed and/or authorized by the national government agencies or by the local government units to operate.

SECTION 3. SECTION 3. SALES DISCOUNTS WHICH MAY BE CLAIMED BY SALES DISCOUNTS WHICH MAY BE CLAIMED BY

PERSONS WITH DISABILITYPERSONS WITH DISABILITY

– Persons with disability shall be entitled to claim at least twenty percent (20%) discount from the following establishments relative to the sale of goods or services fir their exclusive use or enjoyment, viz:

1. Hotels and similar lodging establishments and restaurants;1. Hotels and similar lodging establishments and restaurants;

2. Sports and recreation centers;2. Sports and recreation centers;

3. Theaters, cinema houses, concert halls, circuses, carnivals and other similar places of culture, leisure and amusement;3. Theaters, cinema houses, concert halls, circuses, carnivals and other similar places of culture, leisure and amusement;

4. All drugstores regarding purchase of medicine;4. All drugstores regarding purchase of medicine;

5. Medical and Dental privileges in government facilities, such as but not limited to diagnostic and laboratory fees (e.g., x-rays, computerized tomography scans and blood tests) subject to guidelines to be issued by the DOH, in coordination with the Philippine Health Insurance Corporation (PhilHealth);

5. Medical and Dental privileges in government facilities, such as but not limited to diagnostic and laboratory fees (e.g., x-rays, computerized tomography scans and blood tests) subject to guidelines to be issued by the DOH, in coordination with the Philippine Health Insurance Corporation (PhilHealth);

6. Medical and Dental privileges in private facilities, such as but not limited to diagnostic and laboratory fees (e.g., x-rays, computerized tomography scans and blood tests) subject to guidelines to be issued by the DOH, in coordination with the Philippine Health Insurance Corporation (PhilHealth); and

6. Medical and Dental privileges in private facilities, such as but not limited to diagnostic and laboratory fees (e.g., x-rays, computerized tomography scans and blood tests) subject to guidelines to be issued by the DOH, in coordination with the Philippine Health Insurance Corporation (PhilHealth); and

7. Domestic air and sea transportation based on the actual fare except promotional fare. If the promotional fare discount is higher than the 20% discount privilege, the person with disability may choose the promotional fare and should no longer be entitled to the 20% discount privelege; and

7. Domestic air and sea transportation based on the actual fare except promotional fare. If the promotional fare discount is higher than the 20% discount privilege, the person with disability may choose the promotional fare and should no longer be entitled to the 20% discount privelege; and

8. Land Transportation privileges in bus fares such as ordinary, aircon fares and on public railways such as LRT, MRT, PNR and such other similar infrastructure that will be constructed, established and operated by public or private entity. Toll fees of skyways and expressways are likewise subject to at least 20% discount, however, this privilege can be availed only by a person with disability owning the vehicle.

8. Land Transportation privileges in bus fares such as ordinary, aircon fares and on public railways such as LRT, MRT, PNR and such other similar infrastructure that will be constructed, established and operated by public or private entity. Toll fees of skyways and expressways are likewise subject to at least 20% discount, however, this privilege can be availed only by a person with disability owning the vehicle.

SECTION 4. SECTION 4. AVAILMENT BY ESTABLISHMENT OF SALES AVAILMENT BY ESTABLISHMENT OF SALES

DISCOUNT AS DEDUCTION FROM GROSS INCOME.DISCOUNT AS DEDUCTION FROM GROSS INCOME.

– Establishments granting sales discounts to persons with disability on their sale of goods and/or services specified under Section 3 above shall be entitled to deduct the said sales discount from their gross income subject to the following conditions:

1. The sales discounts shall be deducted from gross income after deducting the cost of goods sol or the cost of services;1. The sales discounts shall be deducted from gross income after deducting the cost of goods sol or the cost of services;

2. The cost of the sales discount shall be allowed as deduction from gross income for the same taxable year that the discount is granted;2. The cost of the sales discount shall be allowed as deduction from gross income for the same taxable year that the discount is granted;

3. Only that portion of the gross sales exclusively used, consumed or enjoyed by the person with disability shall be eligible for the deductible sales discount;3. Only that portion of the gross sales exclusively used, consumed or enjoyed by the person with disability shall be eligible for the deductible sales discount;

4. The gross selling price and the sales discount must be separately indicated in the sales invoice or official receipt issued by the establishment for the sale of goods or services to the person with disability;

4. The gross selling price and the sales discount must be separately indicated in the sales invoice or official receipt issued by the establishment for the sale of goods or services to the person with disability;

5. Only the actual amount of the sales discount granted or a sales discount not exceeding 20% of the gross selling price or gross receipt can be deducted from the gross income, net of value added tax, if applicable, for income tax purposes, and from gross sales or gross receipts of the business enterprise concerned, for VAT or other percentage tax purposes; and shall be subject to proper documentation under pertinent provisions of the Tax Code of 1997, as amended;

5. Only the actual amount of the sales discount granted or a sales discount not exceeding 20% of the gross selling price or gross receipt can be deducted from the gross income, net of value added tax, if applicable, for income tax purposes, and from gross sales or gross receipts of the business enterprise concerned, for VAT or other percentage tax purposes; and shall be subject to proper documentation under pertinent provisions of the Tax Code of 1997, as amended;

6. The business establishment giving sales discount to qualified person with disability is required to keep separate and accurate records of sales, which shall include the name of the person with disability, ID Number, gross sales/receipts, sales discount granted, date of transactions and invoice number for every sale transaction to person with disability; and

6. The business establishment giving sales discount to qualified person with disability is required to keep separate and accurate records of sales, which shall include the name of the person with disability, ID Number, gross sales/receipts, sales discount granted, date of transactions and invoice number for every sale transaction to person with disability; and

7. All establishments mentioned in Section 3 above which granted sales discount to persons with disability on their sale of goods and/or services may claim the said discount as deduction from gross income.

7. All establishments mentioned in Section 3 above which granted sales discount to persons with disability on their sale of goods and/or services may claim the said discount as deduction from gross income.

SECTION 5. SECTION 5. PROHIBITION ON AVAILMENT OF DOUBLE PROHIBITION ON AVAILMENT OF DOUBLE

DISCOUNTSDISCOUNTS

– The foregoing privileges granted to person with disability shall not be claimed if the said person with disability claims a higher discount as may be granted by the commercial establishment and/or under existing laws or in combination with other discount program/s. Thus a person with disability who is at the same a senior citizen can only claim one 20% discount on a particular sales transaction

SECTION 6. SECTION 6. BASIS OF COMPUTATION OF VALUE-ADDED TAX ON SALE BASIS OF COMPUTATION OF VALUE-ADDED TAX ON SALE OF GOODS OR SERVICES TO PERSONS WITH DISABILITYOF GOODS OR SERVICES TO PERSONS WITH DISABILITY

– VAT on sale of goods or services with sales discounts granted by business establishments enumerated under Section 3 hereof shall be computed in accordance with the following illustration:

Amount of sale (without the VAT) P100.00Less: 20% sales discount 20.00Vatable sale P 80.00Plus: 12% VAT (based on P80) 9.60Total amount to be paid by the person with disability P 89.60

SECTION 7. SECTION 7. NON-AVAILMENT OF THE “HEAD OF FAMILY” STATUS BY NON-AVAILMENT OF THE “HEAD OF FAMILY” STATUS BY

BENEFACTORS OF PERSONS WITH DISABILITYBENEFACTORS OF PERSONS WITH DISABILITY

– Although the Act provides that a benefactor of persons with disability whose civil status is “single” shall be considered as “head of family” and therefore shall be entitled to the personal exemption of P25, 000 under Section 35(A) of the Tax Code, said single benefactor can no longer avail the “head of family” status in view of the elimination of the terms “head of family” and “his/her dependents” for purposes of availing the personal exemption of P25, 000 in view of the amendment brought about by R.A. No. 9504 under Section 35(A) and (B) of the Tax Code of 1997. Section 2.79(1)(1)(a) and (b) of RR 10-2008, which implements R.A. No. 9504, provides as follows:

“Sec.7.79. Income Tax Collected at Source on Compensation Income.

“xxx xxx

“(1) Right to Claim Withholding Exemptions. – xxx The withholding exemptions to which an employee is entitled depends upon his status and the number of dependents qualified for additional exemptions. Each employee shall be allowed to claim the following amount of exemptions, with respect to compensation paid on or after July 6, 2008.

“(1) Personal and additional exemptions.-

“(a) Basic personal exemptions. -

“Individual taxpayers REGARDLESS OF STATUS are entitled to P50,000 personal exemption.

“(b) Additional exemptions for taxpayers with dependents. – An individual, WHETHER SINGLE OR MARRIED, shall be allowed an additional exemption of Twenty-five thousand pesos (P25, 000) for each qualified dependent child provided that the total number of dependents for which additional exemptions may be claimed shall not exceed four (4) dependents. The additional exemptions for qualified dependent children shall be claimed by only one of the spouses in the case of married individuals.

“A dependent means a legitimate, illegitimate or legally adopted child chiefly dependent upon and living with the taxpayer if such dependent is not more than twenty-one (21) years of age, unmarried and not gainfully employed or if such dependent, regardless of age, is incapable of self-support because of mental or physical defect.” (Emphasis supplied.)

Thus, effective July 6, 2008 (the effectivity date of R.A. No. 9504 and RR 10-2008), individual taxpayers are just classified as either “single” or “married” entitled to a uniform amount of personal exemption.

However, for the calendar year 2008, the personal and additional exemptions applicable shall be as follows:

a. For the period from January 1 to July 5, 2008, single taxpayers are entitled to P10, 000.00, head of family at P12, 500.00, each married individuals at P16, 000.00, and for each qualified dependent child, not exceeding four (4) children, P4, 000.00, computed on a pro-rata basis of the full-year exemptions under the old law.

a. For the period from January 1 to July 5, 2008, single taxpayers are entitled to P10, 000.00, head of family at P12, 500.00, each married individuals at P16, 000.00, and for each qualified dependent child, not exceeding four (4) children, P4, 000.00, computed on a pro-rata basis of the full-year exemptions under the old law.

b. For the period from July 6 to December 31, 2008, the pro-rated personal exemption shall be P25, 000.00, regardless of status, and P12, 500.oo for each qualified dependent child, not exceeding four (4) children, as additional exemption.

b. For the period from July 6 to December 31, 2008, the pro-rated personal exemption shall be P25, 000.00, regardless of status, and P12, 500.oo for each qualified dependent child, not exceeding four (4) children, as additional exemption.

Henceforth, a benefactor of a person with disability whose civil status is single could no longer be considered as “head of family” and therefore shall no longer be allowed to avail himself/herself the old P25, 000.oo personal exemption as “head of family,” but rather he/she would be entitled to the new personal exemption of P50, 000.00 just like any other individual taxpayer, whether single or married, with or without qualified dependent.

On the other hand, the benefactor of a person with disability may only be entitled to claim the new additional exemption of P25, 000.00 per qualified dependent child(not exceeding four) if the person with disability is his/her legitimate, illegitimate or legally-adopted child, whether minor or of legal age. In other words, for purposes of additional exemption, the “benefactor” will not be entitled to the additional exemption unless that benefactor is a “parent” of the person with disability.

SECTION 8. SECTION 8. PROOFS OF ENTITLEMENT TO THE PRIVILEGES BY PROOFS OF ENTITLEMENT TO THE PRIVILEGES BY

PERSON WITH DISABILITYPERSON WITH DISABILITY

– The privileges under the Act and in these Regulations available to persons with disability who are Filipino citizens may only be granted upon presentation of any of the following proof of his/her entitlement thereto:

1. An identification card issued by the city or municipal mayor or the barangay captain of the place where the person with disability resides; or1. An identification card issued by the city or municipal mayor or the barangay captain of the place where the person with disability resides; or

2. The passport of the person with disability concerned; or2. The passport of the person with disability concerned; or

3. Transportation discount fate Identification Card (ID) issued by the National Council for the Welfare of Disabled Persons (NCWDP).3. Transportation discount fate Identification Card (ID) issued by the National Council for the Welfare of Disabled Persons (NCWDP).

SECTION 9. SECTION 9. PENALTIESPENALTIES

(1) For the first violation of any provision of the Act and these Regulations, a fine of not less than Fifty thousand peso (P50, 000) but not exceeding One hundred thousand pesos (P100, 000) or imprisonment of not less than six months but not more than two years, or both at the discretion of the court; and

(1) For the first violation of any provision of the Act and these Regulations, a fine of not less than Fifty thousand peso (P50, 000) but not exceeding One hundred thousand pesos (P100, 000) or imprisonment of not less than six months but not more than two years, or both at the discretion of the court; and

(2) For any subsequent violation thereto, a fine of not less than One hundred thousand pesos (P100, 000) but not exceeding Two hundred thousand pesos (P200, 000) or imprisonment for not less than two years but not more than six years, or both at the discretion of the court.

(2) For any subsequent violation thereto, a fine of not less than One hundred thousand pesos (P100, 000) but not exceeding Two hundred thousand pesos (P200, 000) or imprisonment for not less than two years but not more than six years, or both at the discretion of the court.

(3) Any person who abuses the privileges granted herein shall be punished with imprisonment of not less than six months or a fine of not less than Five hundred thousand pesos (P500, 000), or both, at the discretion of the court.

(3) Any person who abuses the privileges granted herein shall be punished with imprisonment of not less than six months or a fine of not less than Five hundred thousand pesos (P500, 000), or both, at the discretion of the court.

(4) If the violator is a corporation, organization or any similar entity, the officials thereof directly involved shall be liable therefor.(4) If the violator is a corporation, organization or any similar entity, the officials thereof directly involved shall be liable therefor.

(5) If the violator is an alien or a foreigner, he shall be deported immediately after service of sentence without further deportation proceedings.(5) If the violator is an alien or a foreigner, he shall be deported immediately after service of sentence without further deportation proceedings.

(6) Upon filing of an appropriate complaint, and after due notice and hearing, the proper authorities may also cause the cancelation or revocation of the business permit, permit to operate, franchise and other similar privileges granted to any business entity that fails to abide by the provisions of the Act and these Regulations.

(6) Upon filing of an appropriate complaint, and after due notice and hearing, the proper authorities may also cause the cancelation or revocation of the business permit, permit to operate, franchise and other similar privileges granted to any business entity that fails to abide by the provisions of the Act and these Regulations.

SECTION 9. SECTION 9. PENALTIESPENALTIES

SECTION 10. SECTION 10. SEPARABILITY CLAUSESEPARABILITY CLAUSE

– If any portion or provision of these Regulation is declared unconstitutional, the remainder of these Regulations or any provision not affected thereby shall remain in force and effect.

SECTION 11. SECTION 11. REPEALING CLAUSEREPEALING CLAUSE

– All revenue regulations and other revenue issuances or parts thereof inconsistent with the provisions of these Regulations are hereby repealed or modified accordingly.

SECTION 12. SECTION 12. EFFECTIVITYEFFECTIVITY

– These Regulations shall take effect fifteen (15) days after publication in the Official Gazette or in any two newspaper of general circulation, whichever comes earlier.

Republic Act No. Republic Act No. 99949994

Benefits and Privileges to Benefits and Privileges to Senior CitizensSenior Citizens

AN ACT GRANTING ADDITIONAL BENEFITS AND PRIVILEGES TO SENIOR CITIZENS, FURTHER AMENDING REPUBLIC ACT NO. 7432, AS AMENDED, OTHERWISE KNOWN AS "AN ACT TO MAXIMIZE THE CONTRIBUTION OF SENIOR CITIZENS TO NATION BUILDING, GRANT BENEFITS AND SPECIAL PRIVILEGES AND FOR OTHER PURPOSES"

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

Section 1. Title. - This Act Shall be known as the "Expanded Senior Citizens Act of 2010."Section 1. Title. - This Act Shall be known as the "Expanded Senior Citizens Act of 2010."

Section 2. Section 1 of Republic Act No. 7432, as amended by Republic Act No. 9257, otherwise known as the "Expanded Senior Citizens Act of 2003", is hereby further amended to read as follows:

Section 2. Section 1 of Republic Act No. 7432, as amended by Republic Act No. 9257, otherwise known as the "Expanded Senior Citizens Act of 2003", is hereby further amended to read as follows:

- 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.

- 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.

SECTION 1. Declaration of Policies and Objectives.

Article XIII, Section 11 of the Constitution provides that the Sate 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 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.

Article XIII, Section 11 of the Constitution provides that the Sate 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 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.

Consistent with these constitutional principles, this Act shall serve the following objectives:

(a) To recognize the rights of senior citizens to take their proper place in society and make it a concern of the family, community, and government;(a) To recognize the rights of senior citizens to take their proper place in society and make it a concern of the family, community, and government;

(b) 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;

(b) 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;

(c) To motivate and encourage the senior citizens to contribute to nationbuilding;(c) To motivate and encourage the senior citizens to contribute to nationbuilding;


(d) To encourage their families and the communities they live with to reaffirm the valued Filipino tradition of caring for the senior citizens;(d) To encourage their families and the communities they live with to reaffirm the valued Filipino tradition of caring for the senior citizens;

Consistent with these constitutional principles, this Act shall serve the following objectives:

(e) To provide a comprehensive health care and rehabilitation system fordisabled senior citizens to foster their capacity to attain a more meaningful and productive ageing; and

(e) To provide a comprehensive health care and rehabilitation system fordisabled senior citizens to foster their capacity to attain a more meaningful and productive ageing; and

(f) To recognize the important role of the private sector in the improvement ofthe welfare of senior citizens and to actively seek their partnership.

(f) To recognize the important role of the private sector in the improvement ofthe welfare of senior citizens and to actively seek their partnership.


In accordance with these objectives, this Act shall:

(1) establish mechanisms whereby the contributions of the senior citizens are maximized;(1) establish mechanisms whereby the contributions of the senior citizens are maximized;

(2) adopt measures whereby our senior citizens are assisted and appreciated by the community as a whole;(2) adopt measures whereby our senior citizens are assisted and appreciated by the community as a whole;

(3) establish a program beneficial to the senior citizens, their families and the rest of the community they serve: and(3) establish a program beneficial to the senior citizens, their families and the rest of the community they serve: and

(4) establish community-based health and rehabilitation programs for seniorcitizens in every political unit of society."

(4) establish community-based health and rehabilitation programs for seniorcitizens in every political unit of society."


Section 3. Section 2 of Republic Act No. 7432, as amended by Republic Act No. 9257, otherwise known as the Expanded Senior Citizens Act of 2003", is hereby further amended to read as follows:

Section 3. Section 2 of Republic Act No. 7432, as amended by Republic Act No. 9257, otherwise known as the Expanded Senior Citizens Act of 2003", is hereby further amended to read as follows:

SECTION 2. Definition of Terms

- For purposes of this Act, these terms are defined as follows:

(a) Senior citizen or elderly refers to any resident citizen of the Philippines at least sixty (60) years old;(a) Senior citizen or elderly refers to any resident citizen of the Philippines at least sixty (60) years old;

(b) Geriatrics refer to the branch of medical science devoted to the study of the biological and physical changes and the diseases of old age;(b) Geriatrics refer to the branch of medical science devoted to the study of the biological and physical changes and the diseases of old age;

(c) 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;

(c) 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;

(d) 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;

(d) 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;

SECTION 2. Definition of Terms

- For purposes of this Act, these terms are defined as follows:

(e) 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;

(e) 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;

(f) 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;

(f) 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;

(g) 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, nurses, midwives, physical therapist and caregivers; and

(g) 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, nurses, midwives, physical therapist and caregivers; and

(h) 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 Department of Social Welfare and development (DSWD) in consultation with the National Coordinating and Monitoring Board."

(h) 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 Department of Social Welfare and development (DSWD) in consultation with the National Coordinating and Monitoring Board."

Section 4 Section 4 of Republic Act No. 7432, as amended by Republic Act No. 9257, otherwise known as the "Expanded Senior Citizens Act of 2003", is hereby further amended to read as follows:

Section 4 Section 4 of Republic Act No. 7432, as amended by Republic Act No. 9257, otherwise known as the "Expanded Senior Citizens Act of 2003", is hereby further amended to read as follows:

SECTION 4. Privileges for the Senior Citizens

- The senior citizens shall be entitled to the following:

(a) the grant of twenty percent (20%) discount and exemption from the value –added tax (VAT), if applicable, on the sale of the following goods and services from all establishments, for the exclusive use and enjoyment or availment of the senior citizen


(1) on the purchase of medicines, including the purchase of influenza and pnuemococcal vaccines, and such other essential medical supplies, accessories and equipment to be determined by the Department of Health (DOH).

(1) on the purchase of medicines, including the purchase of influenza and pnuemococcal 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;

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;





(2) on the professional fees of attending physician/s in all private hospitals, medical facilities, outpatient clinics and home health care services;(2) on the professional fees of attending physician/s in all private hospitals, medical facilities, outpatient clinics and home health care services;

(3) 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;

(3) 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;

(4) 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);

(4) 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);




(a) the grant of twenty percent (20%) discount and exemption from the value –added tax (VAT), if applicable, on the sale of the following goods and services from all establishments, for the exclusive use and enjoyment or availment of the senior citizen(5) 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);

(5) 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);

(6) in actual transportation fare for domestic air transport services and sea shipping vessels and the like, based on the actual fare and advanced booking;(6) in actual transportation fare for domestic air transport services and sea shipping vessels and the like, based on the actual fare and advanced booking;

(7) on the utilization of services in hotels and similar lodging establishments, restaurants and recreation centers;(7) on the utilization of services in hotels and similar lodging establishments, restaurants and recreation centers;

(8) on admission fees charged by theaters, cinema houses and concert halls, circuses, leisure and amusement; and(8) on admission fees charged by theaters, cinema houses and concert halls, circuses, leisure and amusement; and

(9) on funeral and burial services for the death of senior citizens;(9) on funeral and burial services for the death of senior citizens;



(b) exemption from the payment of individual income taxes of senior citizens who areconsidered to be minimum wage earners in accordance with Republic Act No. 9504;

(b) exemption from the payment of individual income taxes of senior citizens who areconsidered to be minimum wage earners in accordance with Republic Act No. 9504;(c) the grant of a minimum of five percent (5%) 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: Provided, further, That the monthly consumption does not exceed one hundred kilowatt hours (100 kWh) of electricity and thirty cubic meters (30m3) of water: Provided, furthermore, That the privilege is granted per household regardless of the number of senior citizens residing therein;

(c) the grant of a minimum of five percent (5%) 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: Provided, further, That the monthly consumption does not exceed one hundred kilowatt hours (100 kWh) of electricity and thirty cubic meters (30m3) of water: Provided, furthermore, That the privilege is granted per household regardless of the number of senior citizens residing therein;

(d) exemption from training fees for socioeconomic programs;(d) exemption from training fees for socioeconomic programs;

(e) 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;

(e) 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;



(f) the DOH shall administer free vaccination against the influenza virus and pneumococcal disease for indigent senior citizen patients;(f) the DOH shall administer free vaccination against the influenza virus and pneumococcal disease for indigent senior citizen patients;

(g) educational assistance to senior citizens to pursue pot secondary, tertiary, post tertiary, vocational and technical education, as well as short-term courses for retooling in both public and private schools through provision of scholarships, grants, financial aids, subsides 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;

(g) educational assistance to senior citizens to pursue pot secondary, tertiary, post tertiary, vocational and technical education, as well as short-term courses for retooling in both public and private schools through provision of scholarships, grants, financial aids, subsides 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;

(h) to the extent practicable and feasible, the continuance of the same benefits and privileges given by the Government Service Insurance System (GSIS), the Social Security System (SSS) and the PAG-IBIG, as the case may be, as are enjoyed by those in actual service;

(h) to the extent practicable and feasible, the continuance of the same benefits and privileges given by the Government Service Insurance System (GSIS), the Social Security System (SSS) and the PAG-IBIG, as the case may be, as are enjoyed by those in actual service;



(i) retirement benefits of retirees from both the government and the private sector 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;

(i) retirement benefits of retirees from both the government and the private sector 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;

(j) to the extent possible, the government may grant special discounts 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 (DTI) and the Department of Agriculture (DA);

(j) to the extent possible, the government may grant special discounts 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 (DTI) and the Department of Agriculture (DA);

(k) provision of express lanes for senior citizens in all commercial and government establishments; in the absence thereof, priority shall be given to them; and(k) provision of express lanes for senior citizens in all commercial and government establishments; in the absence thereof, priority shall be given to them; and

(l) death benefit assistance of a minimum of Two thousand pesos (Php2, 000.00) shall be given to the nearest surviving relative of a deceased senior citizen which amount shall be subject to adjustments due to inflation in accordance with the guidelines to be issued by the DSWD.

(l) death benefit assistance of a minimum of Two thousand pesos (Php2, 000.00) shall be given to the nearest surviving relative of a deceased senior citizen which amount shall be subject to adjustments due to inflation in accordance with the guidelines to be issued by the DSWD.


- In the availment of the privileges mentioned above, the senior citizen, or his/her duly authorized representative, may submit as proof of his/her entitled thereto any of the following:

(1) an identification card issued by the Office of the Senior Citizen Affairs (OSCA) of the place where the senior citizen resides: Provided, That the identification card issued by the particular OSCA shall be honored nationwide;

(1) an identification card issued by the Office of the Senior Citizen Affairs (OSCA) of the place where the senior citizen resides: Provided, That the identification card issued by the particular OSCA shall be honored nationwide;

(2) the passport of the senior citizen concerned; and(2) the passport of the senior citizen concerned; and

(3) other documents that establish that the senior citizen is a citizen of theRepublic and is at least sixty (60) years of age as further provided in theimplementing rules and regulations.

(3) other documents that establish that the senior citizen is a citizen of theRepublic and is at least sixty (60) years of age as further provided in theimplementing rules and regulations.


- In the purchase of goods and services which are on promotional discount, the senior citizen can avail of the promotional discount or the discount provided herein, whichever is higher.

The establishment may claim the discounts granted under subsections (a) and (c) of this section as tax deduction based on the 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 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 to the provisions of the National Internal Revenue Code (NICR), as amended..

Section 5. Section 5 of the same Act, as amended, is hereby further amended to read as follows:Section 5. Section 5 of the same Act, as amended, is hereby further amended to read as follows:

SECTION 5. Government Assistance.

- The government shall provide the following:

(a) Employment

- 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 laws, rules and regulations.



(a) Employment - Private entities that will employ senior citizens as

employees, upon the effectivity of this Act, shall be entitled to an additional deduction from their gross income, equivalent to fifteen percent (15%) of the total amount paid as salaries and wages to senior citizens, subject to the provision of Section 34 of the NIRC, as amended: 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.



(a) Employment

- The Department of Labor and Employment (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), 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 non-formal education.



(c) Health - The DOH, in coordination with local government units (LGUs), NGOs and POs for senior citizens, shall institute a national health 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.



(c) Health - Throughout the country, there shall be established a "senior citizens' ward" in every government hospital. This geriatric ward shall be for the exclusive use of senior citizenswho 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.



(d) Social Service - At least fifty percent (50%) discount shall be granted on the consumption of electricity, water, and telephone by the senior citizens center and residential care/group homes that are government-run or non-stock, non-profit domestic corporation organized and operated primarily for the purpose of promoting the well-being of abandoned, neglected, unattached, or homeless senior citizens, subject to the guidelines formulated by the DSWD.



(d) Social Service

"(1) "self and social enhancement services" which provide senior citizens opportunities for socializing, organizing, creative expression, and self improvement;"(1) "self and social enhancement services" which provide senior citizens opportunities for socializing, organizing, creative expression, and self improvement;

"(2) "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;

"(2) "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;

"(3) "neighborhood support services" wherein the community or family members provide caregiving services to their frail, sick, or bedridden senior citizens; and"(3) "neighborhood support services" wherein the community or family members provide caregiving services to their frail, sick, or bedridden senior citizens; and

"(4) "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.

"(4) "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.



(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 for the elderly.



(f) Housing

- The Department of Transportation and Communications (DOTC) shall develop a program to assist senior citizens to fully gain access to public transport facilities.



(g) 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(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.(2) priority in the construction or maintenance of provincial or municipal roads leading to the aforesaid home, residential community or retirement village.



(h) Additional Government Assistances(1) Social Pension

Indigent senior citizens shall be entitled to a monthly stipend amounting to Five hundred pesos (Php500.00) to augment the daily subsistence and other medical needs of senior citizens, subject to a review every two (2) years by Congress, in consultation with the DSWD.

Indigent senior citizens shall be entitled to a monthly stipend amounting to Five hundred pesos (Php500.00) to augment the daily subsistence and other medical needs of senior citizens, subject to a review every two (2) years by Congress, in consultation with the DSWD.

(2) 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.

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.

(3) Social Safety Nets

Social safety assistance intended to cushion the effects of economics shocks, disasters and calamities shall be available for senior citizens. The social safety assistance which shall include, but not limited to, food, medicines, and financial assistance for domicile repair, shall be sourced from the disaster/calamity funds of LGUs where the senior citizens reside, subject to the guidelines to be issued by the DSWD.

Social safety assistance intended to cushion the effects of economics shocks, disasters and calamities shall be available for senior citizens. The social safety assistance which shall include, but not limited to, food, medicines, and financial assistance for domicile repair, shall be sourced from the disaster/calamity funds of LGUs where the senior citizens reside, subject to the guidelines to be issued by the DSWD.


SECTION 6. 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 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 senior citizens organizations in the city or municipality.

The head of the OSCA shall be appointed to serve the interest of senior citizens and shall not be removed or replaced except for reasons of death permanent disability or ineffective performance of his duties to the detriment of fellow senior citizens.


The head of the OSCA shall be entitled to receive an honorarium of an amount at least equivalent to Salary Grade 10 to be approved by the LGU concerned.

The head of the OSCA shall be assisted by the City Social Welfare and Development officer or 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;"(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;"(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;

"(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;"(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;"(e) To monitor compliance of the provisions of this Act particularly the grant of special discounts and privileges to senior citizens;


The OSCA shall have the following functions:

"(f) To report to the mayor, any individual, establishments, business entity, institutions or agency found violating any provision of this Act; and"(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."

"(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."

"(e) To monitor compliance of the provisions of this Act particularly the grant of special discounts and privileges to senior citizens;"(e) To monitor compliance of the provisions of this Act particularly the grant of special discounts and privileges to senior citizens;


SECTION 10. Penalties

- Any person who refuses to honor the senior citizen card issued by this the government 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);

"(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

"(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).

"(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).

SECTION 10. Penalties

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."


SECTION 11. Monitoring and Coordinating Mechanism.

– A National Coordinating and Monitoring Board shall be established which shall be composed of the following:

"(a) Chairperson - the Secretary of the DSWD or an authorized representative;"(a) Chairperson - the Secretary of the DSWD or an authorized representative;

"(b) Vice Chairperson - the Secretary of the Department of the Interior and Local Government (DILG) or an authorized representative; and"(b) Vice Chairperson - the Secretary of the Department of the Interior and Local Government (DILG) or an authorized representative; and

SECTION 11. Monitoring and Coordinating Mechanism.

– A National Coordinating and Monitoring Board shall be established which shall be composed of the following:

"(c) Members:"(c) Members:

"(1) the Secretary of the DOJ or an authorized representative;"(1) the Secretary of the DOJ or an authorized representative;

"(2) the Secretary of the DOH or an authorized representative;"(2) the Secretary of the DOH or an authorized representative;

"(3) the Secretary of the DTI or an authorized representative; and"(3) the Secretary of the DTI or an authorized representative; and

"(4) representatives from five (5) NGOs for senior citizens which are duly accredited by the DSWD and have service primarily for senior citizens. Representatives of NGOs shall serve a period of tree (3) years.

"(4) representatives from five (5) NGOs for senior citizens which are duly accredited by the DSWD and have service primarily for senior citizens. Representatives of NGOs shall serve a period of tree (3) years.

"The Board may call on other government agencies, NGOs and Pos to serve as resource persons as the need arises. Resource person have no right to vote in the National Coordinating and Monitoring Board."

Section 9. Implementing Rules and Regulations.Section 9. Implementing Rules and Regulations.

- Within sixty (60) days from the effectivity of this Act, the Secretary of the DSWD shall formulate and adopt amendments to the existing rules and regulations implementing Republic Act No. 7432, as amended by Republic Act No. 9257, to carry out the objectives of this Act, in consultation with the Department of Finance, the Department of Tourism, the Housing and Urban Development Coordinating Council (HUDCC), the DOLE, the DOJ, the DILG, the DTI, the DOH, the DOTC, the NEDA, the DepED, the TESDA, the CHED, and five (5) NGOs or POs for the senior citizens duly accredited by the DSWD. The guidelines pursuant to Section 4(a)(i) shall be established by the DOH within sixty (60) days upon the effectivity of this Act.

Section 10. Appropriations.Section 10. Appropriations.

- The Necessary appropriations for the operation and maintenance of the OSCA shall be appropriated and approved by the LGUs concerned. For national government agencies, the requirements to implement the provisions of this Act shall be included in their respective budgets: Provided, That the funds to be used for the national health program and for the vaccination of senior citizens in the first year of the DOH and thereafter, as a line item under the under the DOH budget in the subsequent General Appropriations Act (GAA): Provided, further, That the monthly social pension for indigent senior citizens in the first year of implementation shall be added to the regular appropriations of the DSWD budget in the subsequent GAA.

Section 11. Repealing Clause.Section 11. Repealing Clause.

- All law, executive orders, rules and regulations or any part hereof inconsistent herewith are deemed repealed or modified accordingly.

Section 12. Separability Clause.Section 12. Separability Clause.

- If any part or provision of this Act shall be declared unconstitutional and invalid, such 18 declaration shall not invalidate other parts thereof which shall remain in full force and effect.

Section 13. Effectivity.Section 13. Effectivity.

- This Act shall take effect fifteen (15) days its complete publication n the Official Gazette or in at least two (2) newspapers of general circulation, whichever comes earlier.

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atty. falconi v. millar cpa magna carta for disabled persons & senior citizen privilege and...

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