The Senior Citizens Law
April 27th, 2008In response to the constitutional mandate to give priority to the needs of the underpriviledged, sick, elderly, disabled, women and children, the State enacted Republic Act No. 9257, the Senior Citizens Act of 2003.
The Senior Citizens law is a laudable piece of legislation. Not only does it recognize the rights of our elderly, it likewise motivates and encourages the senior citizens to contribute to nation building, as they are in fact integral part of the Philippine society. In the process, the law solicits the full support and participation of society to help the elderly find their proper places in the society and in the process improve the ederly’s total well-being.
Under the law, senior citizens are accorded special rights and privileges to enjoy. Foremost of these privileges is the 20% discount on the following services for the exclusive use or enjoyment of senior citizens:
a. Hotels and similar lodging establishments, restaurants, and recreation centers;
b. Medicines, including funeral and burial services for the death of senior citizens;
c. Admission fees charged by theaters, cinema houses and concert halls, circuses, carnivals, and other similar places of culture, leisure and amusement;
d. Medical and dental services and diagnostic and laboratory fees, including professional fees of attending doctors in all private hospitals and medical facilities. In government facilities, however, medical and dental services, diagnostic and laboratory fees, e.g. x-rays, computerized tomography scans and blood tests are free.
e. Fare for domestic land, air, and sea travel;
Senior citizens are also exempted from the payment of individual income taxes, provided that their annual taxable income does not exceed P60,000, i.e P5,000 a month.
They are likewise exempted from payment of training fees for socioeconomic programs conducted by government. Qualified senior citizens who desire to pursue post graduate, as well as vocational or technical, education, may also avail of educational assistance through scholarship, grants, financial aid subsidies and other incentives, including support for books, learning materials, and uniform allowance.
Social security benefits of senior citizens are continued. Government is likewise mandated to regularly review the retirement benefits of our elderly to ensure the program’s responsiveness and sustainability. Commercial and government establishments are exhorted to give priority in service to senior citizens.
To avail of the program, the senior citizen must first register with, and secure a Senior Citizen ID issued by, the Office for Senior Citizens Affair of the city of municipality where he resides. There must be one in all cities and municipalities.
The business entities cooperating in the program are also given special privileges. Business establishments may claim the discounts given to the senior citizen as tax deduction from gross income for the same taxable year that the discount is granted. Private entities employing senior citizens are entitled to an additional deduction from their gross income equivalent to 15% of the total amount paid as salaries and wages. Individuals or non-government institutions establishing homes, residential communities or retirement villages solely for the senior citizens shall be accorded realty tax holiday for the first five (5) years starting from the first year of operation. They are likewise prioritized in the building and/or maintenance of the provincial or municipal roads leading to the aforesaid home, residential community or retirement village. They are also granted at least 50% discount for the consumption of electricity, water, and telephone.
Compliance with the law is mandatory. Stiff penalties, consisting of both fines and imprisonment, are provided for those who violate or abuse the law. Business permits, permit to operate, franchise and other similar privileges of erring establishments may likewise be cancelled or revoked.