Section 1. This Act shall be known as the "Expanded Senior Citizens Act of 2003."
Sec. 2. Republic Act. No. 7432 is hereby amended to read as follows:
"Sec.
1. Declaration of Policies and Objectives. – Pursuant to Article XV,
Sec. 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 this, Sec. 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,
Sec. 11 provides: " The State shall adopt an integrated and
comprehensive approach to health and other social services available to
all the people at affordable cost. There shall be priority for the
needs of the underpriviledged, sick, elderly, disabled, women and
children." Consonant with these constitution principles the following
are the declared policies of this Act:
(a)
To motivate and encourage the senior citizens to contribute to nation
building;
(b) To encourage their families
and the communities they live with to reaffirm the valued Filipino
tradition of caring for the senior citizens;
(c) 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;
(d) To recognize the rights of
senior citizens to take their proper place in society. This must be the
concern of the family, community, and government;
(e) To provide a comprehensive
health care and rehabilitation system for disabled 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 of the welfare of senior
citizens and to actively seek their partnership.
In
accordance with these policies, this Act aims to:
(1)
establish mechanism whereby the contribution of the senior citizens are
maximized;
(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; and
(4) establish community-based
health and rehabilitation programs in every political unit of society."
"Sec. 2. Definition of Terms. –
For purposes of this Act, these terms are defined as follows:
(a)
"Senior citizen" or "elderly" shall mean any resident citizen of the
Philippines at least sixty (60) years old;
(b) "Benefactor" shall mean any
person whether related to the senior citizens or not who takes care of
him/her as a dependent;
(c) "Head of the family" shall
mean any person so defined in the National Internal Revenue Code, as
amended; and
(d) "Geriatrics" shall refer to
the branch of medical science devoted to the study of the biological
and physical changes and the diseases of old age."
"Sec. 3. Contribution to the
Community. – Any qualified senior citizen as determined by the Office
for Senior Citizens 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;
(b) Actual teaching and
demonstration of hobbies and income generating skills;
(c) Lectures on specialized
fields like agriculture, health, environment protection and the like;
(d) The transfer of new skills
acquired by virtue of their training mentioned in Sec. 4, paragraph
(d); and
(e) Undertaking other
appropriate services as determined by the Office for Senior Citizens
Affairs (OSCA) such as school traffic guide, tourist aide, 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 this
Act."
"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 the utilization of services in hotels and similar lodging
establishment, restaurants and recreation centers, and purchase of
medicines in all establishments for the exclusive use or enjoyment of
senior citizens, including funeral and burial services for the death of
senior citizens;
(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 for the exclusive use or enjoyment of
senior citizens;
(c. exemption from the payment
of individual income taxes: Provided, That their annual taxable income
does not exceed the poverty level as determined by the National
Economic and Development Authority (NEDA) for that year;
(d) exemption from training fees
for socioeconomic programs;
(e) free medical and dental
service, 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
Department of Health in coordination with the Philippine Health
Insurance Corporation (PHILHEALTH);
(f) the grant of twenty percent
(20%) discount on medical and dental services, and diagnostic and
laboratory fees provided under Sec. 4 (e) hereof, including
professional fees of attending doctors in all private hospitals and
medical facilities, in accordance with the rules and regulations to be
issued by the Department of Health, in coordination with the Philippine
Health Insurance Corporation;
(g) the grant of twenty percent
(20%) discount in fare for domestic air and sea travel for the
exclusive use or enjoyment of senior citizens;
(h) the grant of twenty percent
(20%) discount in public railways, skyways and bus fare for the
exclusive use and enjoyment of senior citizens;
(i) educational assistance to
senior citizens to pursue post secondary, tertiary, post tertiary, as
well as vocational or technical education in both public and private
schools through provision of scholarship, grants, financial aid
subsidies and other incentives to qualified senior citizens, including
support for books, learning materials, and uniform allowance, to the
extent feasible: Provided, That senior citizens shall meet minimum
admission requirement;
(j) 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.
(k) retirement benefits of
retirees from both the government and 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.
(l) 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); and
(m) provision of express lanes
for senior citizens in all commercial and government establishments; in
the absence thereof, priority shall be given to them.
In the availment of the
privileges mentioned above, the senior citizen or elderly person may
submit as proof of his/her entitlement thereto any of the following:
(a)
an ID issued by the city or municipal mayor or of the barangay captain
of the place where the senior citizen or the elderly resides;
(b) the passport of the elderly
person or senior citizen concerned; and
(c) other documents that
establish that the senior citizen or elderly person is a citizen of the
Republic and is at least sixty (60) years of age.
The establishment may claim the
discounts granted under (a), (f), (g) and (h) as tax deduction based on
the net 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
value added tax 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, as
amended."
"Sec. 5. Government Assistance.
– The Government shall provided 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 employments shall conform with the
provisions of the labor code, as amended, and other laws, rules and
regulations.
Private entities that will
employ senior citizens as employees upon 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 Sec.
34 of the National Internal Revenue Code, as amended: Provided, however, That such
employment shall continue for a period of at least six (6) months:
Provider, further, that the annual income of a senior citizen does not
exceed he poverty level as determined by the National Economic and
Development Authority (NEDA) for that year.
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 and 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), Technical Education and Skill Development Authority (TESDA)
and the Commission and Higher Education (CHED), in consultation of
non-government organizations (NGOs) and people's organizations (Pos)
for senior citizen, shall institute a program that will ensure access
to formal and non-formal education.
(c) Health
The Department of Health (DOH),
in coordination with local government units (LGUs), non-government
organizations (NGOs) and people's organizations (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 health problems of senior
citizens.
(d) Social
Services
The Department of Social Welfare
and Development (DSWD), in cooperation with the Office for Senior
Citizen affairs (OSCA) and the local government units, non-government
organizations and peoples organizations for senior citizens, shall
develop and implement programs on social services for senior citizens,
the components of which are:
(1)
"self and social enhancement services" which provide senior citizens
opportunities for socializing, organizing, creative expression, and
improvement of self;
(2)" after care and follow-up
services" which provide senior citizen who are discharged from the
home/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/family members provide care giving
services to their frail, sick, or bedridden senior citizens; and
(4) "substitute family care" in
the form of residential care/group homes for
The abandoned, neglected,
unattached or homeless senior citizens and those incapable of self-care.
The grant of at least fifty
percent (50%) discount for the consumption of electricity, water and
telephone by the senior citizens center and residential care/group
homes that are non-stock, non-profit domestic corporation organized and
operated exclusively for the purpose of promoting of well-being of
abandoned, neglected, unattached, or homeless senior citizens.
(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) Access
to Public Transport
The Department of Transportation
and Communication (DOTC) shall develop a program to assist senior
citizens to fully gain access in the use of public transport facilities.
Further, the government shall
provide the following assistance to those caring for and living with
the senior citizens:
(a)
The senior citizen shall be treated as dependents provided for in the
National Inter Revenue Code, as amended, 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.
(b) Individuals or
non-government institutions establishing homes, residential communities
or retirement villages solely for the senior citizens shall be accorded
the following:
(1)
realty tax holiday for the first five (5) years starting from the first
year of operation;
(2) priority in the building
and/or maintenance of the provincial or municipal roads leading to the
aforesaid home, residential community or retirement village."
"Sec. 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 from a list of three (3)
nominees of the sangguniang panlungsod or the sangguniang bayan. The
head of the OSCA shall be assisted by the City Social Welfare and
Development Officer or 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 office for senior citizens
affairs shall have the following functions:
(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 provided by the senior
citizens;
(c) To maintain and regularly
update on a quarterly basis the list of senior citizens and to issue
nationally uniform individual identification cards, free of charge,
which be valid anywhere in the country;
(d) To service as a general
information and liaison center to serve the needs of the senior
citizens;
(e) To monitor compliance of the
provisions of this Act particularly the grant of special discounts and
privileges to senior citizens;
(f) To report to the mayor,
establishment found violating any provision of this Act; and
(g) To assist the senior
citizens in filing complaints or charges against any establishment,
institution, or agency refusing to comply with the privileges under
this Act before the Department of Justice or the provincial, city or
municipal trial court."
"Sec. 7. Municipal/City
Responsibility. – It shall be the responsibility of the municipal/city
through the mayor to require all establishment covered by this Act to
prominently display posters, stickers, and other notices that will
generate public awareness of the right and privileges of senior
citizens and to ensure that the provisions of this Act are implemented
to its fullest."
"Sec. 8. Partnership of the
National and Local Government Units. – The national government and
local government units shall explore livelihood opportunities and other
undertaking to enhance the well-being of senior citizens. The shall
encourage the establishment of grassroots organizations for the elderly
in their respective territorial jurisdictions."
"Sec. 9 Support for
Non-Governmental Organizations (NGO's). – Non-governmental
organizations or private volunteer organizations dedicated to the
promotions, enhancement and support of the welfare of senior citizens
are hereby encouraged to become partners of government in the
implementation of program and projects for the elderly.
According, the government shall
recognize the vital role of NGOs in complementing the government in the
delivery of services to senior citizens. It shall likewise encourage
NGOs for the senior citizens to develop innovative service models and
pilots projects and to assist in the duplication of successful examples
of these models elsewhere in the country.
"Sec. 10. Penalties. – Any
person who violates any provision of this Act shall suffer the
following penalties:
(1)
For the first violation, a fine of not less than Fifty thousand pesos
(P50,000.00) but not exceeding One hundred thousand pesos (P100,000.00)
and imprisonment of not less than six (6) months but not more than two
(2) years; and
(2) For any subsequent
violation, a fine of not less than One hundred thousand pesos
(P100,000.00) but exceeding Two hundred thousand pesos (P200,000.00)
and imprisonment for not less than two (2) years but not less than six
(6) years.
Any person who abuses the
privileges granted herein shall be punished with a fine of not less
than Five thousand pesos (P5,000.00) but not more than Fifty thousand
pesos (P50,000.00), and imprisonment of not less than six (6) months.
If the offender is a
corporation, organization or any similar entity, the official thereof
directly involved shall be liable therefore.
If the offender is an alien or a
foreigner, he shall be deported immediately after service of sentence
without further deportation proceedings.
Upon filling 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 business entity that fails to abide by the provisions of this Act."
"Sec. 11. Monitoring and
Coordinating Mechanism. – A monitoring and coordinating mechanism shall
be established to be chaired by the DSWD, with the assistance of the
Department of Justice (DOJ), Department of Health (DOH), Department of
the Interior and Local Government (DILG), and five (5) accredited NGOs
representing but not limited to, women, urban poor, rural poor, and the
veterans."
"Sec. 12. Implementing Rules and
Regulations. – The Secretary of Social Welfare and Development, within
sixty (60) days from the approval of this Act, shall promulgate the
implementing, rules and regulations for the effective implementation of
the provisions of this Act. In consultation and coordination with the
following agencies and offices:
(a)
Department of Health;
(b) Department of Labor and
Employment;
(c) Department of Education;
(d) Depart of Transportation and
Communications;
(e) Department of Justice;
(f) Department of Interior and
Local Government;
(g) Department of Trade and
Industry;
(h) Department of Finance;
(i) Commission of Higher
Education;
(j) Technical Education and
Skills Development Authority;
(k) National Economic and
Development Authority;
(l) Housing and Urban
Development Coordinating Council; and
(m) Five (5) non-governmental
organizations of people's organizations for the senior citizens duly
accredited by the DSWD."
Sec. 13. Appropriation. – The
necessary appropriation for the operation and maintenance of the OSCA
shall be appropriated and approved by the local government units
concerned. The amount necessary to carry out the provisions of this Act
upon its effectivity shall be charged out of the funds of the Office of
the President. Thereafter, any such sum as shall be needed for the
regular implementation of this Act shall be included in subsequent
General Appropriations Act following its enactment into law."
Sec. 3. All laws, presidential decrees, executive orders and rules and
regulations or part thereof, contrary to, or inconsistent with the
provisions of this Act, are hereby repealed or modified accordingly.
Sec. 4. Should any provision of this Act be found unconstitutional by a
court of law, such provision shall be severed from the remainder of
this Act, and such action shall not affect the enforceability of the
remaining provisions of this Act.
Sec. 5. This Act shall take effect fifteen (15) days after its complete
publication in any two (2) national newspapers of general circulation.
Approved: February 26, 2004
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