scact

1. S. No. 712
H. No. 4593
Republic of the Philippines
Congress of the Philippines
Metro Manila
Sixteenth Congress
Second Regular Session
Begun and held in Metro Manila, on Monday, the twenty-eighth day of July, two
thousand fourteen.
[REPUBLIC ACT NO. 10645]
AN ACT PROVIDING FOR THE MANDATORY PHILHEALTH COVERAGE FOR ALL
SENIOR CITIZENS, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 7432, AS
AMENDED BY REPUBLIC ACT NO. 9994, OTHERWISE KNOWN AS THE
“EXPANDED SENIOR CITIZENS ACT OF 2010″
Be it enacted by the Senate and House of Representatives of the Philippines in
Congress assembled:
SECTION 1. Section 5, sub-paragraph h(2) of Republic Act No. 7432, as amended, is
hereby further amended to read as follows:
“SEC. 5. Government Assistance. – The government shall provide the following:
“x x x
“(h) Additional Government Assistance
“(1) xxx
“(2) Mandatory PhilHealth Coverage
“All senior citizens shall be covered by the national health insurance program of
PhilHealth. Funds necessary to ensure the enrollment of all senior citizens not currently
covered by any existing category shall be sourced from the National Health Insurance
Fund of PhilHealth from proceeds of Republic Act No. 10351, in accordance with the
pertinent laws and regulations.
“(3) x x x.”

2. SEC. 2. Repealing Clause. – All laws, decrees, executive orders, rules and regulations,
or parts thereof which are inconsistent with this Act are hereby repealed, amended or
modified accordingly.
SEC. 3. Effectivity. – This Act shall take effect fifteen (15) days after its publication in
the Official Gazette or in at least two (2) newspapers of general circulation.
Approved,
(Sgd.) FELICIANO BELMONTE JR.
Speaker of the House
of Representatives
(Sgd.) FRANKLIN M. DRILON
President of the Senate
This Act which is a consolidation of Senate Bill No. 712 and House Bill No. 4593 was
finally passed by the Senate and the House of Representatives on September 22, 2014
and September 24, 2014, respectively.
(Sgd.) MARILYN B. BARUA-YAP
Secretary General
House of Representatives
(Sgd.) OSCAR G. YABES
Secretary of the Senate
Approved: NOV 05 2014
(Sgd.) BENIGNO S. AQUINO III
President of the Philippines

3. As provided in our Constitution, the state is duty-bound to recognize the rights of senior
citizens by providing support though various social systems. Thus, senior citizens are
granted benefits and privileges that range from 20% discount and VAT exemption to
mandatory membership in the government’s healthcare system, Philhealth.
This page lists down the benefits, privileges, as well as forms of assistance that can be
availed by senior citizens
1. Medical-related privileges
2. Domestic transportation privileges
3. Hotels, restaurants, recreational centers, and places of leisure, and funeral
services
4. Recreations centers
5. Admission fees privilege
6. Funeral and burial services
OTHER PRIVILEGES
1. Income tax exemption
2. Exemption from training fees
3. Free medical and dental services in government facilities
4. Free vaccinations for indigent senior citizens
5. Educational privileges
6. Benefits and privileges for retirees
7. Privileges on granting special discounts in special programs
8. Express lanes privileges
UTILITY DISCOUNTS____________________
Credit card payments
The 20% discount and VAT exemption shall also apply to purchases of goods and
services by senior citizens paying through credit cards.
No double discounts
In the purchase of goods and services which are on promotional discount, the senior
citizen can avail of the establishment’s offered discount or the 20% discount provided
herein, whichever is higher and more favorable.
In cases where the senior citizen is also a person with disability (PWD) entitled to a 20%
discount under his/her valid PWD identification card (ID), the senior citizen shall use
either his/her OSCA-issued ID card or PWD ID card to avail of the 20% discount.

4. Tax deduction
The establishment may claim the discounts provided herein as tax deductions 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 (NIRC), as amended.