IMPLEMENTING RULES AND REGULATIONS OF REPUBLIC ACT NO. 9994
ALSO KNOWN AS THE EXPANDED SENIORS CITIZENS ACT OF 2010
A senior citizen refers to any Filipino citizen who is a resident of the Philippines, and who is
sixty (60) years old or above. It may apply to senior citizens with "dual citizenship" status
provided they prove their Filipino citizenship and have at least six (6) months residency in the
Philippines.
BENEFITS OF SENIOR CITIZENS UNDER THE LAW
1) DISCOUNTS
a) 20% discount on the purchase of certain goods and services for the exclusive use and
enjoyment or availment of the senior citizen;
b) Special 5% discount on prime commodities and basic necessities;
c) Minimum of 5% discount relative to the monthly use of water and electricity, provided
that the meter is registered under the name of the senior citizen residing therein and does
not exceed 100 kWh and 30 m³;
d) 50% discount on electric, water and telephone consumption of senior citizens’ centers
and residential or group homes;
2) PRIVILEGES
a) Exemption from the payment of individual income taxes of senior citizens who are
considered to be minimum wage earners;
b) 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;
c) Free vaccination against the influenza virus and pneumococcal disease;
d) Educational assistance to senior citizens to pursue education through provision of
scholarships, grants, financial aids, subsidies and other incentives;
e) Provision of express lanes in commercial establishments;
f) Continuance of the same benefits and privileges by GSIS, SSS and PAG-IBIG as
enjoyed by those in active service.
3) ADDITIONAL GOVERNMENT ASSISTANCE
a) Indigent senior citizens shall be entitled to a monthly stipend amounting to Five hundred
pesos (Php500.00) to augment daily subsistence and other medical needs;
b) All indigent senior citizens shall be covered by the national health insurance program of
PhilHealth;
c) Social safety assistance which include food, medicines, and financial assistance for
domicile repair shall be available for senior citizens;
d) 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.
• The 20% senior citizens discount and VAT-exemption shall apply only to the following
goods and services:
a) Medicine and drug purchases, medical supplies, accessories and equipment;
b) Medical and dental services;
c) Professional fees of attending physician, and licensed health workers providing home
health care services;
d) Transportation: Air and Sea. Land: LRT, MRT, PNR, buses, jeepneys, taxi and shuttle
services;
e) Hotels, restaurants, theaters, cinemas, concert halls, circuses, leisure and amusement;
f) Recreation centers (fees, charges and rental for sports facilities and equipment);
g) Funeral services (funeral and burial expenses include casket or urn, embalming,
cremation cost, and other services).
IMPORTANT POINTS TO REMEMBER
a) Any single dispensing of medicine should not cover more than one-month supply of
medicines. Drugstores may limit the dispensing of Over-The-Counter medicines for a
supply of one day but not to exceed maximum of seven days supply. (DOH
Administrative Order No. 2010-0032)
b) In case the Senior Citizen is a Philhealth member or dependent, the VAT exemption and
the 20% discount shall not be charged to the senior Citizens' Philhealth benefits
coverage. Only the 80% of the fees or charges that the Senior Citizen is expected to
shoulder may be charged to his/her Philhealth benefits. (DOH Administrative Order
No. 2010-0032)
c) The 20% discount and exemption from VAT is not applicable to grocery items.
However, senior citizens may demand a 5% discount for certain grocery items that are
considered as basic necessities and prime commodities.
d) Senior citizens will have the option to choose either promotional discounts or the Senior
Citizen discount.
e) 20% discount and VAT exemption shall also apply to purchase of goods and services
paying through credit cards.
f) In cases where the senior citizen is also a person with disability (PWD), the senior
citizen can only use either his/her senior citizen ID or PWD ID to avail of a 20%
discount.
g) All complaints on non-compliance with the 20% discount shall be lodged with the
respective LGU OSCA under the Mayor’s Office, where the purchase was made or
where the Senior Citizen resides, whichever is convenient to the latter.
ISSUES
a) It appears that there is a conflict with Rule II, Article 5.5 of the IRR of RA 9994,
which provides that senior citizens may use their OSCA-issued Senior Citizens ID card,
passport and other documents that establish that the senior citizen is a citizen of the
Republic and is at least sixty (60) years of age, in availing discount benefits and other
privileges. However, under Rule IV, Article 6, the senior citizen, or his/her duly
authorized representative, shall present as proof of eligibility, a valid and original Senior
Citizens' Identification Card issued by OSCA. In addition, there is also an issue whether
booklets issued by OSCA should be presented together with the OSCA issued ID or any
other government issued ID.
b) One of the constitutional policies embodied in the Act provides that 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 people at
affordable costs giving priority for the needs of the underprivileged sick, elderly,
disabled, women and children. In upholding the constitutional policy expressed,
providing a liberal interpretation of the statute in favor of the elderly must be
maintained.
c) There is also a gray area with the law, regarding medicine bought in a grocery,
supermarket, or convenience store whether the same is subject to the 20% discount and
VAT exemption. Furthermore, there is a prevailing issue of whether the 20% discount
granted by law to senior citizens should be applied on top of the discounts offered and
sold by an establishment to their clients under its paid-for membership or privilege
cards.