The Expanded Senior Citizen Act of 2010 grants additional benefits and privileges to senior citizens aged 60 and above in the Philippines. It provides for a 20% discount on essential goods and services such as medicines, medical services, transportation, and lodging. It also exempts senior citizens from income tax if they are minimum wage earners, and provides for discounts on utilities, free vocational training, and continued government benefits. The law establishes local Offices of the Senior Citizens Affairs to issue IDs, monitor compliance, and address issues. It also forms a National Coordinating and Monitoring Board composed of various government agencies to oversee implementation.

1. EXPANDED SENIOR CITIZEN ACT
OF 2010

2. I. INTRODUCTION
Republic Act 9994 or the
Expanded Senior Citizens Act of 2010
is an act granting additional benefits
and privileges to senior citizens. This
act is an amendment of RA 7432,
which is known as an act that aimed to
maximize the contribution of senior
citizens to nation building, granting
benefits and special privileges and for
other purposes.

3. On February 15, 2010, Republic Act No.
9994, or the "Expanded Senior Citizens Act of
2010", took effect.
Senior citizens - refer to any resident
citizen of the Philippines who is at
least 60 years old.

4. The new senior citizens law of
the Philippines aims to give flesh to
the "social justice clause" of the
1987 Philippine Constitution.

5. II. CONTENTS
 DEFINITION OF TERMS
SECTION 2 : DEFINITION OF TERMS
SENIOR CITIZEN – or Elderly
refers to any resident citizen of the
Philippines at least sixty years old.

6. GERIATRICS - refer to the
branch of medical science devoted
to the study of the biological and
physical changes and the diseases
of old age.

7. LODGING ESTABLISHMENT-
refers to a building, edifice, structure,
apartment or house including tourist
inn, apartelle, motorist hotel, and
pension house engaged in catering,
leasing or providing facilities to
transients, tourists or travelers.

8. MEDICAL SERVICES - refer to
hospital services, professional services
of physicians and other health care
professionals and diagnostics and
laboratory tests that the necessary for
the diagnosis or treatment of an illness
or injury.

9. DENTAL SERVICES - to oral
examination, cleaning, permanent and
temporary filling, extractions and gum
treatments, restoration, replacement or
repositioning of teeth, or alteration of the
alveolar or periodontium process of the
maxilla and the mandible that are necessary
for the diagnosis or treatment of an illness
or injury.

10. NEAREST SURVIVING RELATIVE -
refers to the legal spouse who survives the
deceased senior citizen: Provided, That
where no spouse survives the decedent,
this shall be limited to relatives in the
following order of degree of kinship:
children, parents, siblings, grandparents,
grandchildren, uncles and aunts.

11. HOME HEALTH CARE SERVICE -
refers to health or supportive care
provided to the senior citizen patient at
home by licensed health care
professionals to include, but not limited
to, physicians, nurses, midwives,
physical therapist and caregivers.

12. INDIGENT SENIOR CITIZEN - refers
to any elderly who is frail, sickly or with
disability, and without pension or permanent
source of income, compensation or financial
assistance from his/her relatives to support
his/her basic needs, as determined by the
Department of Social Welfare and
development (DSWD) in consultation with
the National Coordinating and Monitoring
Board.

13.  SALIENT/ESSENTIAL PROVISIONS
SEC. 4. Privileges for the Senior
Citizens. -
The senior citizens shall be entitled to the
following:
"(a) the grant of twenty percent (20%)
discount and exemption from the value -
added tax (VAT), if applicable, on the sale of
the following goods and services from all
establishments, for the exclusive use and
enjoyment or availment of the senior citizen .

14. • "(1) on the purchase of medicines, including
the purchase of influenza and pnuemococcal
vaccines, and such other essential medical
supplies, accessories and equipment to be
determined by the Department of Health
(DOH).
• "The DOH shall establish guidelines and
mechanism of compulsory rebates in the
sharing of burden of discounts among retailers,
manufacturers and distributors, taking into
consideration their respective margins;

15. • "(2) on the professional fees of
attending physician/s in all private
hospitals, medical facilities, outpatient
clinics and home health care services;
• "(3) on the professional fees of licensed
professional health providing home
health care services as endorsed by
private hospitals or employed through
home health care employment
agencies;

16. • "(4) on medical and dental services,
diagnostic and laboratory fees in all
private hospitals, medical facilities,
outpatient clinics, and home health
care services, in accordance with the
rules and regulations to be issued by
the DOH, in coordination with the
Philippine Health Insurance
Corporation (PhilHealth);

17. • "(5) in actual fare for land
transportation travel in public utility
buses (PUBs), public utility jeepneys
(PUJs), taxis, Asian utility vehicles
(AUVs), shuttle services and public
railways, including Light Rail Transit
(LRT), Mass Rail Transit (MRT), and
Philippine National Railways (PNR);

18. • "(6) in actual transportation fare for
domestic air transport services and
sea shipping vessels and the like,
based on the actual fare and
advanced booking;
• "(7) on the utilization of services in
hotels and similar lodging
establishments, restaurants and
recreation centers;

19. • "(8) on admission fees charged by
theaters, cinema houses and concert
halls, circuses, leisure and amusement;
and
• "(9) on funeral and burial services for the
death of senior citizens;

20. • "(b) exemption from the payment of
individual income taxes of senior citizens
who are considered to be minimum wage
earners in accordance with Republic Act
No. 9504;

21. • "(c) the grant of a minimum of five percent (5%)
discount relative to the monthly utilization of water
and electricity supplied by the public utilities:
Provided, That the individual meters for the
foregoing utilities are registered in the name of the
senior citizen residing therein: Provided, further,
That the monthly consumption does not exceed
one hundred kilowatt hours (100 kWh) of electricity
and thirty cubic meters (30 m3) of water: Provided,
furthermore, That the privilege is granted per
household regardless of the number of senior
citizens residing therein;

22. • "(d) exemption from training fees for
socioeconomic programs;
• "(e) 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, subject to the
guidelines to be issued by the DOH in
coordination with the PhilHealth;

23. • "(f) the DOH shall administer
free vaccination against the
influenza virus and
pneumococcal disease for
indigent senior citizen patients;

24. • "(g) educational assistance to senior citizens
to pursue pot secondary, tertiary, post tertiary,
vocational and technical education, as well as
short-term courses for retooling in both public
and private schools through provision of
scholarships, grants, financial aids, subsides
and other incentives to qualified senior
citizens, including support for books, learning
materials, and uniform allowances, to the
extent feasible: Provided, That senior citizens
shall meet minimum admission requirements;

25. • "(h) to the extent practicable and feasible,
the continuance of the same benefits and
privileges given by the Government
Service Insurance System (GSIS), the
Social Security System (SSS) and the
PAG-IBIG, as the case may be, as are
enjoyed by those in actual service;

26. • "(i) retirement benefits of retirees from
both the government and the 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;

27. • "(j) 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);

28. • "(k) provision of express lanes for senior
citizens in all commercial and government
establishments; in the absence thereof,
priority shall be given to them; and

29. • "(l) 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 which
amount shall be subject to adjustments
due to inflation in accordance with the
guidelines to be issued by the DSWD.

30. • "In the availment of the privileges
mentioned above, the senior citizen, or
his/her duly authorized representative,
may submit as proof of his/her entitled
thereto any of the following:

31. • "(1) an identification card issued by the
Office of the Senior Citizen Affairs (OSCA)
of the place where the senior citizen
resides: Provided, That the identification
card issued by the particular OSCA shall
be honored nationwide;

32. • "(2) the passport of the senior citizen
concerned; and
• "(3) other documents that establish that
the senior citizen is a citizen of the
Republic and is at least sixty (60) years of
age as further provided in the
implementing rules and regulations.

33. • "In the purchase of goods and services
which are on promotional discount, the
senior citizen can avail of the promotional
discount or the discount provided herein,
whichever is higher.

34. • "The establishment may claim the discounts
granted under subsections (a) and (c) of this
section as tax deduction 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
(NICR), as amended."

35. • The senior citizens who are 60 years
in age, while women aged 60 years or
above are entitled to 50%
concessions in fare. There are
separate counters/queues for senior
citizens at all Railway stations for
purchase, booking or cancellation of
tickets.

36. • Special arrangements are available for
those who it difficult to walk or move on
their own, wheel chairs are available at all
major junctions, District Headquarters and
other important railway stations for the
convenience of senior citizens. the
railways have recently introduced specially
designed coaches and specially designed
toilets in it.

37. • Senior citizens are entitled to 50%
discount on economy class fares on all
flights of Indian Airlines subject or certain
conditions. the Philippines gives 45%
discount in economy class on domestic
sectors to senior citizens( women aged 63
above and men aged 65 above)

38.  TARGETED BENEFICIARIES
Senior citizens or elders are targeted
beneficiaries of the RA 9994 also known as
“Expanded Senior Citizen Act of 2010.”
He or she must be:
• a resident
• a citizen
• at least sixty year old.

39. RESPONSIBLE AGENCY/ SERVICE
PROVIDERS
SECTION 6 : OFFICE OF THE 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 but without prejudice to an
extension if exigency so requires. Said
appointee shall be chosen from a list of three
(3) nominees as recommended by a general
assembly of senior citizens organizations in
the city or municipality.

40. SECTION 8 : "SEC. 11. Monitoring and
Coordinating Mechanism.
A National Coordinating and Monitoring
Board shall be established which shall be
composed of the following:
• "(a) Chairperson - the Secretary of the
DSWD or an authorized representative;

41. • "(b) Vice Chairperson - the
Secretary of the Department of
the Interior and Local
Government (DILG) or an
authorized representative; and

42. • "(c) Members:
– "(1) the Secretary of the DOJ or an authorized
representative;
– "(2) the Secretary of the DOH or an
authorized representative;
– "(3) the Secretary of the DTI or an authorized
representative; and
– (4) representatives from five (5) NGOs for
senior citizens which are duly accredited by
the DSWD and have service primarily for
senior citizens. Representatives of NGOs
shall serve a period of tree (3) years.

43. "The Board may call on other
government agencies, NGOs and POs
to serve as resource persons as the
need arises. Resource person have no
right to vote in the National
Coordinating and Monitoring Board."

44. III. Social Welfare
Provisions(Programs and
Services)
The care advocacy covers a broad range of
services, such as assisting seniors to apply for
government benefits, such as Medicaid and Social
Security disability, reviewing medical bills and
insurance claims, and providing support after a
hospital stay. Becoming an elder advocate does not
require a license or certification, nor is there a
specific education level. However, elder advocates
must be knowledgeable regarding the needs of
seniors in the areas of health care, financial
assistance and resources for day-to-day living.

45. Health
–Devices that compensate for physical
deficiencies
–Hearing devices
–Optometric services covered
–Vaccination against seasonal flu
(influenza)
–Visual devices

46. Housing
–Low-rental housing program
–Discriminatory refusal to lease
–Rent Supplement
–Residential Adaptation Assistance
Program
–Resiliation of a residential lease
–Shelter allowance

47. • Loss of Independence
–Disabled parking permit
–Mandate in case of incapacity
–Driving ability and mandatory medical
examinations
–Meals on Wheels
–Placement of adults in residential and
long-term care centres or foster homes
–Power of attorney
–Protective supervision of persons of full
age

48. • Taxes and Fiscal Measures
– Solidarity tax credit
– Tax credit for home-support services for
seniors
– Tax credit for medical expenses
– Tax credit for respite of caregivers
– Tax credit for volunteer respite services
– Volunteer Program
– Independent Living Tax Credit for Seniors
– Tax Credit for Caregivers Cohabiting With an
Eligible Relative
– Tax Credit for Caregivers Housing an Eligible
Relative
– Tax credit for caregivers of a Spouse

49. Home Support
– Financial assistance for domestic help
services: single persons or couples without
children
– Financial assistance for domestic help
services: single-parent families
– Financial assistance for domestic help
services: two-parent families
– Home care support services

50. Program of All Inclusive Care for
the Elderly(PACE)
• PACE offers and manages all of the medical,
social and rehabilitative services their enrollees
need to preserve or restore their independence,
to remain in their homes and communities, and
to maintain their quality of life. The PACE service
package must include all Medicare and Medicaid
services provided by that State. At a minimum,
there are an additional 16 services that a PACE
organization must provide, e.g., social work,
drugs, nursing facility care.

51. • Minimum services that must be provided in
the PACE center include primary care
services, social services, restorative
therapies, personal care and supportive
services, nutritional counseling, recreational
therapy, and meals. When an enrollee is
receiving adult day care services, these
services also include meals and
transportation. Services are available 24
hours a day, 7 days a week, 365 days a year.

52. IV. DELIVERY SYSTEM
DUTIES AND RESPONSIBILITIES OF
IMPLEMENTING AGENCIES
"The OSCA shall have the
following functions:
• "(a) To plan, implement and monitor yearly
work programs in pursuance of the
objectives of this Act;

53. • "(b) To draw up a list of available and
required services which can be provided
by the senior citizens;
• "(c) To maintain and regularly update
on a quarterly basis the list of senior
citizens and to issue national individual
identification cards, free of charge, which
shall be valid anywhere in the country;

54. • "(d) To serve as a general information
and liason center for senior citizens;
• "(e) To monitor compliance of the
provisions of this Act particularly the grant
of special discounts and privileges to
senior citizens;

55. • "(f) To report to the mayor, any individual,
establishments, business entity,
institutions or agency found violating any
provision of this Act; and

56. • "(g) To assist the senior citizens in filing
complaints or charges against any
individual, establishments, business entity,
institution, or agency refusing to comply
with the privileges under this Act before
the Department of Justice (DOJ), the
Provincial Prosecutor's Office, the regional
or the municipal trial court, the municipal
trial court in cities, or the municipal circuit
trial court."

57.  FLOW OF REFERRALS
Requirements in Getting Senior Citizen’s ID
• Birth Certificate
• 1X1 colored photo (latest)
• Valid ID

58. Steps and Procedures in getting your Senior
Citizen’s ID
Just go to your Municipal’s Office of the Senior
Citizens Affair and apply for an ID. Please ask
someone from your kin – your “apo” or your son or
daughter to accompany you. The staff will just fill the
card with your personal info like complete name,
birth date and address. They will also ask you to sign
the ID. Double check if the details are all correct and
make sure your signature is the same as the
signatures you use to your other IDs.

59. • When applying for replacement of a lost
Senior Citizen's ID Card, an applicant must:
– Submit two (2) copies of an Affidavit of Loss
– Submit two (2) copies of a Police or Barangay
Report, and
– Pay an ID replacement fee of one hundred pesos
(P100.00)

60. Example of Senior Citizen’s ID

61. ROLES OF SW IN THE DELIVERY OF
SOCIAL WELFARE POLICY
The role of social work in the delivery of
social welfare policy in regard to the
expanded senior citizen act of 2010, the
social work profession and the social welfare
practitioner significantly contribute not only
to provide social protection to the older
persons but also to empower the sector that
eventually leads to the creation of an
environment conducive to graceful, grateful
and productive ageing. It continue to
progress as the clients are empowered.

62. • The level of interventions and
competencies has skillfully improved to
respond to emerging needs. Thus, from a
direct service provider, the social worker
now provides technical assistance on the
areas of planning, developing, organizing
and implementation of social welfare
policies, programs and services.

63. • A social worker/social welfare
practitioner role in providing social
protection and in empowering the
older persons to sustain their social
functioning to continue as contributing
members of the society.

64. V. Analysis( Integrating Models,
Theories)
The Expanded Senior Citizens
Act of 2010 is made to determine
what kind of elder advocacy
services you want to offer seniors,
such as patient advocacy, caregiver
or obtaining government benefits.

65. Human Rights Framework is the theory
that we may use in this act, for it give Senior
Citizen a rights in having some privileges
and continue in feeling wanted in the society
even because of their age.

66. • The effects and wisdom of our lawmakers led to
the enactment of RA 9994 or Expanded Senior
Citizen Act of 2010, which is favorable not only to
the economically disadvantage 77 years- above
benefit from the financial and but 67 years old. It
defines an indigent senior citizen or someone 60-
above or is frail, sickly or without pension or
permanent source of income compensation or
financial assistance from his relative to support
his needs.

67. VI. IMPLICATION TO SW
• Social workers can identify knowledge
gaps in your education or work
experience regarding the type of elder
advocacy services you want to offer
seniors.
• They give idea to SW on how to handle
and engage Senior Citizen’s issue
regarding this act.

68. VII. CONCLUSION
Therefore, we conclude that this act is
effective, efficient and ethically sound in
the society. It is effective due to the fact
that all senior citizens can avail their
benefits and privileges. Ethically sound
because its focus and goals are for the
benefits and for the goodness of the
elderly of society.

69. Retiring in its professional sense is stepping from the
last job with no intention of working regularly
anymore. It is something a person does upon
reaching the mandatory age of 60- 65.But retiring
under normal conditions or acceptable
circumstances do not mean it is the end of the line.
There is so much excitement waiting for them. Not
all who retire are sick or disabled. For those sick and
disable, let us give the assistance, care and comfort
as provided in the Senior Citizen’s Act. For those still
able, there is the need to be refire. A famous
psychologist, Morton Shaevitz said refiring is the
opposite of retiring. Retiring is going from while
refiring is going towards.

70. • To refire is to see each day an opportunity
for adventure and learning. Play, love,
laugh and be spontaneous to have a more
robust stimulating lives. This point in life is
a very special occasion. Let our senior
citizens enjoy this. Promoting active
ageing is a concern of all members of the
society especially for social workers.

71. VIII.RECOMMENDATION
• The reporters recommend that
the given 20% discount must be
applied to all purchased grocery
items. The 20% discount
transportation fare must be
implemented correctly.

72. • In a forum on elder person held at the College
of Social Work and Community Development,
University of the Philippines, it was revealed
that there is an increasing number of elderly
whose families refuse to care for them
because they could not provide for the
financial and psychological needs of an
elderly.

73. • There are also observations that the degree of
respect accorded to elderly persons by the
younger generations has diminished and
household members seemed unwilling to assist
them. Others understood that because of limited
resources, the needs of their grandchildren took
precedence over theirs. The fear of being a
burden to their families, particularly when they
can no longer support themselves or help in the
household or when they become bed ridden
were expressed by the elderly in a forum.

74. • There are indications that some older persons
are still in high esteem by both family
members and their community. This is true for
those who support their families or have
become leaders or have been active in
community activities. With the increase in this
sector’s number and the poverty incidence on
the Philippines, there is an expected shift of
principal responsibility from the family to
state and the care for elder persons.

75. • This concern needs to be recognized by the
policy makers in the local and national levels
and development practitioners so that this
problem will be addressed properly.

76. • The main goal of the Senior Citizen Act is to
make our elderly happy, secured, well
provided for their needs, protected and taken
care during the last stage of their lives. The
strategy of the law or act provides evidence-
based recommendations fundamental to
improving the nation’s senior citizens through
the engagement of all sectors of society to
help achieve these goals for the elderly.

77. • We believe this was enacted to become a law
for everyone to do his/ her part for our elderly
especially for those who are living alone
because their children have settled
elsewhere. This evidence-based
recommendation will at least reduce the
burden of our senior citizens. With the rising
cost of almost all commodities, we believe
the 20% discount is still small. Besides this
discount is on selected good and with a
weekly quota.

78. • Examples of goods not discounted are bath
soap, shampoo, toothpaste, noodles, powder,
cotton buds, shoes, bags and other articles of
clothing. We recommend that the 20%
discount applies to all items senior citizens
purchase. In other Local Government Units
(LGU) like in Rosario, Cavite, the OSCA in
cooperation with the SM Supermalls
organized the Senior Citizen Community
Service Program. Age will never be a
hindrance to display youthfulness and grace
in doing a job.

79. • The senior citizens are given light duties
and responsibilities such as entrance
greeters, female room assistants and
cinema ticket booth guides. This program
is one of the many significant ventures and
part of the corporate social responsibility
aimed to empower and extend sustainable
assistance to senior citizens( Monday
Times, May 4,2015).

80. • In Batangas City, the President of the
Senior Citizen’s Federation, Belen Ferriols
said the senior citizen need not go to the
OSCA to get discount outlet for goods and
services and free movies. They can avail
these at the respective barangay, just
bring a duplicate copy of Senior Citizen’s
ID Card,(2) 2x2 photos and a copy of
PhilHealth HDR (Radyo Veritas, May 3-9,
2015).

81. • In some city halls, an escalator is
provided for senior citizens, PWD’s
and pregnant women. We
recommend other LGU, OSCA, and
DSWD have projects of this kind for
their senior citizen.

82. References:
 Philippine Journal of Social Work, 2005
 http://www.lawphil.net/statutes/repacts/ra2010/ra_9994_2010.html
 http://attylaserna.blogspot.com/2010/03/expanded-senior-citizens-
act-of-2010.html
 http://en.wikipilipinas.org/index.php/Expanded_Senior_Citizens_Act
 http://www1.umn.edu/humanrts/research/Philippines/RA%209994%
20-%20The%20Expanded%20Senior%20Citizens%20Act.pdf

83. THANK YOU !!! GOD
BLESS YOU ALL!!!
  

84. REPORTED BY: ANSAY, BENJELLIE FE A.
BALMACEDA, KAROLLE ANN C.
EBORA, NOLAN E.
SW – 132