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This page features the full text of
Republic Act No. 7432
AN
ACT TO MAXIMIZE THE CONTRIBUTION OF SENIOR CITIZENS TO NATION BUILDING,
GRANT BENEFITS AND SPECIAL PRIVILEGES AND FOR OTHER PURPOSES.
REPUBLIC
ACT NO. 7432 AN
ACT TO MAXIMIZE THE CONTRIBUTION OF SENIOR CITIZENS TO NATION BUILDING,
GRANT BENEFITS AND SPECIAL PRIVILEGES AND FOR OTHER PURPOSES.
Section
1. 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 may design programs of social security for them. In addition
to his, 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 XIII, 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 priority
for the needs of the underprivileged, sick, elderly, disabled, women
and
children." Consonant with these constitutional principles the following
are the declared policies of this Act:chanrobles virtuallaw libraryred
(a) to
motivate and encourage the senior citizens to contribute to nation
building;
chanrobles virtuallaw libraryred(b) to
encourage their families and the communities they live with to reaffirm
the valued Filipino tradition of caring for the senior citizens.chanrobles virtual law library
In
accordance with those policies, this Act aims to:
(1) establish
mechanisms whereby the contribution of the senior citizens are
maximized; chanrobles virtuallaw libraryred(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 that they serve.
Sec.
2. Definition of Terms. — As
used in this Act, the term "senior citizen" shall mean any resident
citizen
of the Philippines at least sixty (60) years old, including those who
have
retired from both government offices and private enterprises, and has
an
income of not more than Sixty thousand pesos (P60,000.00) per annum
subject
to review by the National Economic and Development Authority (NEDA)
every
three (3) years.chanrobles virtual law library
chanrobles virtuallaw libraryred
The
term "benefactor" shall mean any person whether related to the senior
citizens
or not who takes care of him/her as a dependent.chanrobles virtual law library
The
term "head of the family" shall mean any person so defined in the
National
Internal Revenue Code. chanrobles virtuallaw libraryred
Sec.
3. Contribution to the Community.
— Any qualified senior citizen as determined by the Office for Senior
Citizen
Affairs (OSCA) may render his/her services to the community which shall
consist of, but not limited to, any of the following:
(a) tutorial
and/or consultancy services; chanrobles virtuallaw libraryredchanrobles virtuallaw libraryred(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 4, paragraph d;
(e) undertaking
other appropriate services as determined by the Office of Senior
Citizens
Affairs (OSCA) such as school traffic guide, tourist aid, pre-school
assistant,
etc.
In
consideration of the services rendered by the qualified elderly, the
Office
for Senior Citizens Affairs (OSCA) may award or grant benefits or
privileges
to the elderly, in addition to the other privileges provided for under
Section 4 hereof.chanrobles virtual law library
Sec.
4. Privileges for the Senior
Citizens. — The senior citizens shall be entitled to the
following:
(a) the
grant of twenty percent (20%) discount from all establishments relative
to utilization of transportation services, hotels and similar lodging
establishment,
restaurants and recreation centers and purchase of medicine anywhere in
the country: Provided, That private establishments may claim the cost
as
tax credit; chanrobles virtuallaw libraryredchanrobles virtuallaw libraryred(b) a
minimum of twenty percent (20%) discount on admission fees charged by
theaters,
cinema houses and concert halls, circuses, carnivals and other similar
places of culture, leisure, and amusement;
(c) exemption
from the payment of individual income taxes: Provided, That their
annual
taxable income does not exceed the property level as determined by the
National Economic and Development Authority (NEDA) for that year;chanrobles virtuallaw libraryred
(d) exemption
form training fees for socioeconomic programs undertaken by the OSCA as
part of its work;
(e) free
medical and dental services in government establishment anywhere in the
country, subject to guidelines to be issued by the Department of
Health,
the Government Service Insurance System and the Social Security
System;
(f) 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 are
enjoyed
by those in actual service.
Sec.
5. Government Assistance. — The
Government shall provide the following assistance to those caring for
and
living with the senior citizen:
(a) The
senior shall be treated as dependents provided for in the National
Internal
Revenue Code and as such, individual taxpayers caring for them, be they
relatives or not shall be accorded the privileges granted by the Code
insofar
as having dependents are concerned.chanrobles virtual law library chanrobles virtuallaw libraryred(b) Individuals
or non-governmental institutions establishing homes, residential
communities
or retirement villages solely for the senior citizens shall be accorded
the following:chanroblesvirtualawlibrary(1) realty
tax holiday for the first five (5) years starting from the first year
of
operation;chanrobles virtuallaw libraryred(2) priority
in the building and/or maintenance of provincial or municipal roads
leading
to the aforesaid home, residential community or retirement
village. chanrobles virtuallaw libraryred
Sec.
6. Retirement Benefits. — To
the extent practicable and feasible, retirement benefits from both the
Government and the private sectors shall be upgraded to be at par with
the current scale enjoyed by those in actual service.chanrobles virtual law library
chanrobles virtuallaw libraryred
Sec.
7. The Office for Senior Citizens
Affairs (OSCA). — There shall be established in the Office of the Mayor
an OSCA to be headed by a Councilor who shall be designated by the
Sangguniang
Bayan and assisted by the Community Development Officer in coordination
with the Department of Social Welfare and Development. The functions of
this office are:chanroblesvirtualawlibrary
(a) to
plan, implement and monitor yearly work programs in pursuance of the
objectives
of this Act; chanrobles virtuallaw libraryred(b) to
draw up a list of available and required services which can be provided
by the senior citizens; chanrobles virtuallaw libraryred
(c) to
maintain and regularly update on a quarterly basis the list of senior
citizens
and to issue nationally uniform individual identification cards 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 citizens.
Sec.
8. Municipality Responsibility.
— It shall be the responsibility of the municipality through the mayor
to ensure that the provisions of this Act are implemented to its
fullest.chanrobles virtual law library
chanrobles virtuallaw libraryred
Sec.
9. Penalties. — Violation of
any provision of this Act for which no penalty is specifically provided
under any other law, shall be punished by imprisonment not exceeding
one
(1) month or a fine not exceeding One thousand pesos (P1,000.00) or
both.chanrobles virtual law library
Sec.
10. Implementing Rules and Regulations.
— The Secretary of Social Welfare and Development, jointly with the
Department
of Finance, the Department of Tourism, the Department of Health, the
Department
of Transportation and Communications and the Department of Interior and
Local Government shall issue the necessary rules and regulations to
carry
out the objectives of this Act.cralaw:red
Sec.
11. Appropriation. — The necessary
appropriation for the operation and maintenance of the OSCA shall be
appropriated
and approved by the local government units concerned. The National
Government
shall appropriate such amount, as may be necessary to carry out the
objectives
of this Act.chanrobles virtuallaw libraryred
Sec.
12. Repealing Clause. — All provisions
of laws, orders, decrees, including rules and regulations inconsistent
herewith are hereby repealed and/or modified accordingly.cralaw:red
Sec.
13. Separability Clause. — If
any part or provision of this Act shall be held to be unconstitutional
or invalid, other provisions hereof which are not affected thereby
shall
continue to be in full force and effect. chanrobles virtuallaw libraryred
Sec.
14. Effectivity. — This Act shall
take effect fifteen (15) days following its publication in one (1)
national
newspaper of general circulation.
Approved:
April 23, 1992
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