Rule I
Title, Purpose and Construction
Article 1.       Title - These Rules shall be known and cited as the Rules and Regulations implementing the Act to Maximize the Contribution of Senior Citizens to Nation Building Grant Benefits and Special Privileges and for Other Purposes.

Article 2.       Purpose - These Rules are promulgated to prescribe the procedures and guidelines for the implementation of the Act to Maximize the Contribution of Senior Citizens to Nation Building, Grant Benefits and Special Privileges and for Other Purposes in order to facilitate the compliance therewith and to achieve the objectives thereof.

Article 3.       Construction - These Rules shall be construed and applied in accordance with and in furtherance of the policy and objectives of the law. In case of conflict and or ambiguity which may arise in the implementation of these rules, the concerned agencies shall issue the necessary clarification. In case of doubt, the same shall be construed liberally and in favor of the beneficiaries.


Rule II
Declaration of Policies and Objectives, Scope and Application


Article 4.       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 this, Section 10 in the Declaration of Principles and State Policies provides: œThe State shall provide social justice in all phases of national development.  Further, Article XIII, Section 11 provides: œThe 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 to these constitutional principles, the following are the declared policies of this Act.


In accordance with these policies, the Act aims to:

(a)	establish mechanisms whereby the contribution of the senior citizens are maximized;
(b)	adopt measures whereby our senior citizens are assisted and appreciated by the community as a whole;
(c)	establish a program beneficial to the senior citizens, their families and the rest of the community that they serve.

Article 5.       Definition of Terms - As used in these rules, the following form shall be defined as follows:

5.1       Senior Citizen 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 have an income of not more than sixty thousand pesos (P60,000.00) per annum subject to review by the National Statistics Coordination Board (NSCB) every three (3) years.

Senior Citizens earning sixty thousand pesos (P60,000.00) per annum may be tapped as resource persons to provide transfer of technology and consultancy services or other services in the community. Those without income are necessarily covered by this definition.

5.2       Resident Citizen refers to a Filipino Citizen who establishes to the satisfaction of the Office for Senior Citizens Affairs (OSCA) the fact of his physical presence in the Philippines for at least 183 days with a definite intention to reside therein.

5.3       Benefactor shall mean any person whether related to the senior citizen or not who takes care of him or her as dependent.

5.4       Head of the Family shall mean an unmarried or legally separated man or woman with one or both parents or with one or more brothers or sisters or with one or more legitimate, recognized, natural or legally adopted children or with one or more senior citizen living with and dependent upon him for their chief support where brother/s or sister/s or children are not more than twenty one (21) years of age, unmarried and not gainfully employed or where such children, brother/s or sister/s, regardless of age are incapable of self-support because of mental or physical defect.

5.5       National Identification Cards are the ID cards provided for initially for free by the Department of Social Welfare and Development and issued through the Office for Senior Citizens Affairs (OSCA).

5.6       Office for Senior Citizens Affairs otherwise known as the OSCA shall be established in the Office of the Mayor as prescribed in the Act.

5.7       Department of Social Welfare and Development otherwise known as DSWD in this rule, shall mean the national office located at Batasan Complex, Quezon City and its field offices in the fourteen regions of the country.

5.8       Municipal/City Federation of Senior Citizens an organization of senior citizens in the locality which is affiliated with the National Federation of Senior Citizens ™ Associations of the Philippines (NFSCAP). In the absence of such organization, any organization of senior citizens in the locality duly accredited by the Sangguniang Bayan/Panglungsod.

5.9       Air Transportation Service shall mean as the carriage of passenger by air.

5.10    Hotel shall mean the building, edifice or premises or a completely independent part thereof, which is used for the regular reception, accommodation, or lodging of travellers and tourists and the provision of services incidental thereto for a fee.

5.11    Lodging Establishment shall mean any of the following:

1. Tourist Inn A lodging establishment catering to transients which does not meet the minimum requirement of an economy hotel.
   
   
2. Apartel Any building or edifice containing several independent and furnished or semi-furnished apartments, regularly leased to tourists and travellers for dwelling on a more or less long-term basis and offering basic services to its tenants, similar to hotels.
   
   
3. Motorist Hotel Any structure with several separate units, primarily located along the highway with individual or common parking space, at which motorists may obtain lodging and in some instances, meals.
   
   
4. Pension House A private, or family-operated tourist boarding house, tourist guest house or tourist lodging house, employing non-professional domestic helpers, regularly catering to tourist, or travellers, containing several independent lettable rooms, providing common facilities such as toilets, bathrooms/showers, living and dining rooms or kitchen and where a combination of board and lodging may be provided.
   

The term lodging establishment shall include lodging houses which shall mean such establishments as are regularly engaged in the hotel business, but which, nevertheless, are not registered, classified and licensed as hotels by reason of inadequate essential facilities and services.

5.12    Restaurant shall mean any establishment, duly licensed by the local government units (LGUs), offering to the public, regular and special meals or menu, cooked food and short orders. Such eating places may also serve coffee, beverages and drinks.


Rule III
Creation of the Office of Senior Citizens Affairs

Article 6.       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/Panglungsod in coordination with the Department of Social Welfare and Development (DSWD) and the Municipal/City Federation of Senior Citizens.

Article 7.       The Functions of OSCA - The OSCA shall perform the following functions:

(a)       plan, implement, and monitor yearly work programs in pursuance of the objectives of this Act;

(b)       mobilize the different local agencies to identify activities within their programs which can be undertaken by the senior citizens;

(c)        draw up a list of available and required services which can be provided by the senior citizens;

(d)       maintain a regular update on a quarterly basis a list of senior citizens;

The regular quarterly update of the list of senior citizens shall be made on the first week of the first month of every quarter.

(e)       issue nationally uniform individual identification cards which shall be valid any-where in the country;

It shall be the responsibility of the local Social Welfare Development Officer or any other officer performing such functions to review and process all applications.

(f)         serve as a general information and liaison center to respond to the needs of the senior citizens, the OSCA shall:

f.1	assist any complainant or aggrieved senior citizen in filing the appropriate action with the Office of the Public Prosecutor or with the concerned Agency/Department until the same is finally terminated or resolved, and;
f.2	assist the National Government in putting up the necessary appropriate notices of the mandatory elderly discount privileges/benefits under RA 7432 which shall be posted at a conspicuous place in all establishments.

This shall be made as a requirement in the renewal of business licenses annually.

The Municipal/City Federations of Senior Citizens shall assist OSCA in the foregoing functions.

Article 8.       The Functions of DSWD - The DSWD shall perform the following functions:

8.1       provide the initial nationally uniform identification cards which shall be issued through the OSCA.

The nationally uniform individual identification cards shall contain the following information:

(a)       Control Number, Date of Issue
(b)       Name
(c)        Address
(d)       Age, as supported by a certified birth certificate from the Office of Civil Registrar; Birthdate
(e)       Annual income, as supported by a certificate of exemption from payment of income tax issued by the local office of the Bureau of Internal Revenue (BIR)
(f)         Picture
(g)       Signature of senior citizen

A senior citizen whose income is P60,000.00 and below annually shall be issued a national ID card which contains the mandatory elderly discount privileges/benefits under RA 7432.

This shall be duly signed by the mayor of the senior citizen ™s locality, the Secretary of the Department of Social Welfare and Development (DSWD) and the Secretary of the Department of Interior and Local Government (DILG). This shall be non-transferable.

8.2       to assist in developing the standards of programs and services of OSCA.

8.3       to provide technical assistance and monitor services and projects to be undertaken by the OSCA.


Rule IV
Contributions in the Community

Article 9.       Contributions of Senior Citizens to the Community - Any qualified senior citizen as determined by the OSCA may render his/her services to the community which shall consist of, but not be limited to any of the following:

a.         tutorial or consultancy services;

b.         actual teaching and demonstration of hobbies and income generating skills;

c.         lectures in specialized field like agriculture, health, environmental protection;

d.         transfer of new skill acquired by virtue of their training mentioned in Section 4 of paragraph (d) of the Act;

e.         undertake other appropriate services as determined by the OSCA such as school traffic guide, tourist aide, pre-school assistance, etc.

In consideration of services rendered by the qualified elderly, the OSCA may award or grant benefits/privileges to the elderly, in addition to the other privileges provided for under Section 4 of the Act.

In the absence of resources, OSCA shall mobilize resources of the community to provide awards or incentives.

Financially able institutions desiring to acquire services of the elderly shall be mobilized to provide a reasonable compensation e.g. transport, food, etc., for the duration of the senior citizen ™s services.

Senior citizens earning above sixty thousand pesos (60,000.00) annually can be granted some awards or benefits by the OSCA for services rendered to his community e.g. consultancy services, transfer of new technology, etc.


Rule V
Privileges and Benefits of Senior Citizens

A senior citizen shall be granted twenty per cent (20%) discount from all establishments relative to utilization of transportation services, hotels and similar lodging establishments, restaurants and recreation centers and purchases of medicine anywhere in the country.

A.        Transportation Benefits

A.1           Public Water Transportation Every senior citizen who is a passenger of any public water transportation service as this term is understood under the Public Service Act, as amended, shall be entitled to a discount in the amount of not less than twenty per cent (20%) of the fare charged or authorized, including discount of twenty per cent (20%) on purchases of meals or food items from the restaurant either operated by concessionaire or the carrier and medicines on board vessels.

The Maritime Industry Authority (MARINA) is hereby directed to issue corresponding circulars or directives to the shipping industry for the implementation of these guidelines to ensure compliance herewith, as well as requirements to ship operators/ship owners to disseminate, by posters, handbills or pamphlets, the information about senior citizen on board vessels to maximize the benefits of the senior citizens.

A senior citizen, unless his/her physical appearance shows that he/she is undoubtedly 60 years old or above, may prove his/her age by any of, but not limited, to the following documents or papers:

a)         Official Identification Card from the OSCA of the LGUs, SSS GSIS ID (old or new);

b)         Driver ™s License or Birth Certificate;

c)         Voter ™s ID or Voter ™s Affidavit;

d)         Residence Certificate (old or new);

e)         And other public/official record or document, from relevant government agencies.

A.2           Public Land Transportation Every senior citizen who is a passenger of any public land transportation services stated below, shall be entitled to a discount in the amount of not less than twenty per cent (20%) of the fare authorized by the Land Transportation Franchising and Regulatory Board (LTFRB).

The public land transportation referred to is the following:

a.    Bus (pub)
b.    Jeepney (puj)
c.    Taxi
d)    Shuttle Bus
e)    Tourist Bus
f)     Other modes of passenger land transportation devoted for public use and for a fee with general or limited clientele

The LTFRB is hereby directed to issue corresponding circulars or directives to the public land transport sector for the implementation of these guidelines to ensure compliance herewith, as well as requirements to these operators to disseminate, by posters, handbills or pamphlets, the information about senior citizens on board their vehicles to maximize the benefits of the senior citizens.

Every senior citizen is entitled to a grant of twenty per cent (20%) discount on the use of Light Rail Transit (LRT) System.

Senior citizens who would wish to avail of the discount privileges on LRTC shall be guided by the following procedures/conditions:

a)         Senior citizens shall personally apply for the issuance of discount tickets (in booklet form)^* at the Light Rail Transit Authority (LRTA) or METRO, Inc., ^** with office at the Administration Building, LRTA Compound, Aurora Boulevard, Pasay City or at designated outlets at the LRT system by presenting their ID card issued by the OSCA.

Discount tickets will be printed with control numbers and will allow a senior citizen to purchase LRT tokens at a twenty per cent (20%) discount.

b)         A senior citizen shall personally surrender to any LRT token teller on duty at any LRT station/terminal where he/she will board, a discount ticket for every token he/she will purchase.

Upon surrender of the discount ticket and presentation of the national ID card by a senior citizen, he/she shall pay for the LRT token at twenty per cent (20%) discount. (A senior citizen is entitled to purchase only one (1) LRT token at discounted price every time he/she avails of the LRT System.)

To avoid untoward incidents, senior citizens are discouraged from riding the LRT during peak hours from 7:00 A.M. to 9:00 A.M. and from 5:00 P.M. to 7:00 P.M., due to the volume of ridership.

Twenty per cent (20%) discount for LRT tokens are available only at LRT stations/terminals. Discounted tokens are not available from off-station token vendors.

A.3           Domestic Air Transportation Every senior citizen who is duly certified by the OSCA is entitled to twenty per cent (20%) discount from the Civil Aeronatics Board (CAB) approved and published airline rates for domestic air transportation services.

This Act shall cover individuals, partnership, or corporations and all other entities engaged in the carriage of passengers by air.

The following are the conditions required of a senior citizen to be able to avail of the twenty per cent (20%) discount on air transportation services:

a)	The senior citizen should present his/her identification card duly issued by OSCA in securing a passage ticket;
b)	He/She should personally secure the passage ticket;
c)	The passage ticket shall be non-transferable.

B.        Hotels/Lodging Establishment Benefits The twenty per cent (20%) discount privileges of the senior citizen from hotels/establishments shall be limited to room accommodation only.

The DILG shall issue the necessary circulars or directives to tourism establishments for the implementation of these guidelines and to ensure compliance herewith.

Likewise the Department of Tourism (DOT) shall issue the corresponding Administrative Order to DOT accredited establishments.

C.        Recreation Center Benefits A senior citizen is entitled to a minimum of twenty per cent (20%) discount on all admission fees charged by the theaters, cinema houses and concert halls, circuses, carnivals and other similar places of culture, leisure and amusement.

D.        Purchases of Medicine Benefits A senior citizen is entitled to a minimum of twenty per cent (20%) discount in the purchase of medicine for his personal use and according to his personal needs.

In the purchase of medicine, a senior citizen or his doctor or the latter ™s duly authorized representative should always present the national identification card duly certified by the OSCA together with the doctor ™s prescription in case of prescription drugs. If over-the- counter, the number of drugs purchased shall be commensurate to the elderly person ™s needs.

These discount privileges shall be limited and exclusive for the benefit of the senior citizen.

E.        Income Tax Benefits/Tax Credits For purposes of claiming tax credits, private establishments are required to keep a separate record of sales made to senior citizens which shall include the name, identification number, gross sales, discount and date of transaction.

A senior citizen whose annual taxable income does not exceed the poverty level as determined by NSCB shall be exempted from payment of individual income tax. Provided that:

a)	A senior citizen whose annual taxable income exceeds the said poverty level shall be liable to the individual income tax for the full amount of his/her taxable income net of personal and additional exemptions;
b)	Annual taxable income shall refer to the annual gross compensation, business and other incomes as defined in Section 28 of the National Internal Revenue Code (NIRC) other than income subject to under paragraphs (b), (c), (d) and (e) of Section 21 of the NIRC which include certain passive incomes, capital gains from sale of shares of stock and capital gains from sale of real property;
c)	The senior citizen is a resident citizen;
d)	NEDA shall inform the Commissioner of Internal Revenue in writing and publish in a newspaper of general circulation the estimated poverty threshold.

F.         Training Fees Benefits A senior citizen is exempted from training fees for socio-economic programs undertaken by or in coordination with the OSCA as part of its work.

G.        Medical/Dental Benefits A senior citizen is entitled to free medical and dental services in government establishments anywhere in the country subject to guidelines to be issued by the Department of Health (DOH), the Government Service Insurance System (GSIS) and the Social Security System (SSS).

G.1           The DOH shall direct the government establishments in the entire country to provide free medical and dental services to senior citizens.

a)         The term free shall mean free of charge on medical/dental services where capability and facility for such services are available.

b)         The term medical services shall refer to services pertaining to the medical care/attendance and treatment given to senior citizens. It shall include health examinations, medical/surgical procedures within the competence and capability of DOH establishments/hospitals/units and routine/special laboratory examinations and ancillary procedures as required.

c)         The term dental services shall refer to services pertaining to dental care/attendance and remedy given to senior citizens. It shall include oral examination, curative services like permanent and temporary fillings, extractions, and gum treatment.

d)         Professional services shall refer to services rendered or extended by medical, dental and nursing professionals, which shall also include services rendered by surgeons, EENT practitioners, gynecologists, urologists, neurologists, psychiatrists, psychologists and other allied specialists.

e)         Counselling services shall refer to advices given by health professional, e.g. psychologists, psychiatrists, nutritionists, nurses and other allied health professionals in support to specific treatment of illnesses.

Provision of all of the above-mentioned services shall be subject to availability of appropriate facilities and trained manpower expertise of the receiving establishment.

f)          Government establishments shall refer to and be limited to DOH hospitals which shall include general hospitals, medical centers and regional hospitals directly under the full control and supervision of the DOH.

g)         The term anywhere in the country shall be construed to mean health privileges senior citizens may avail of from any hospital in the Philippines as defined in these guidelines, irrespective of their place of residence/locality, subject to availability of facilities and manpower/technical expertise of the receiving establishment.

The following are the health services that may be availed of for free in any government establishments, subject to availability of facilities and manpower/technical expertise of the receiving government establishment:

a)    Medical and dental services
b)    Out-Patient consultations
c)    Available medicines in all public health programs
d)    Available diagnostic and therapeutic procedures
e)    Use of operating rooms, special units and central supply items
f)     Accommodations in the charity ward
g)    Professional and counselling services

To be able to avail of the aforementioned services, the following mechanics are stipulated:

a)         A senior citizen may obtain the benefits from any government establishment.

b)         He/She shall present his/her national ID card issued by the OSCA to the medical and social services or Medical Social Worker designated who shall determine the validity of his/her ID card.

c)         Non-presentation of the national ID card shall be sufficient reason for denial of free hospital benefits.

d)         In case of emergency, the medical benefits shall be accordingly provided by the receiving hospital even if the ID is not available. However, the national ID card should be presented within a reasonable time. Non-presentation of the national ID card shall be sufficient ground for charging the service already given and denial of further availment of the benefits.

e)         Should the senior citizen choose to be admitted to a private room/pay ward or be transferred from a free room to a pay room, the amount equivalent to the rate of a free room should be discounted from that of the pay room/ward.

f)          As regards referral or transfer of senior citizen-patient to another government establishment, the receiving hospital shall provide the full benefits under this rule. In case of transfer/referral between the DOH hospitals, procedures shall be based on the DOH Network Guidelines.

The responsibilities of the government establishment are as follows:

a)         Provide all available medical and dental services, as defined in these guidelines that may be deemed necessary in the promotion of the health of senior citizens;

b)         Establish a system by which all senior citizens in dire need of health services shall be given priority and outmost consideration;

c)         Establish and maintain a recording/reporting system which data may be used as inputs for program/project planning and evaluation; and

d)         Strengthen their competence and capability to evaluate and manage geriatric cases through continuing education.

The responsibilities of senior citizens who are entitled to health benefits and privileges as indicated and certified by valid national identification cards issued by the OSCA, are as follows:

a)         Adhere to rules and regulations relative to the implementation of this program;

b)         Recognize that the government establishments have limitations and constraints in providing health services and not demand for services that are not available and beyond the level of their competence;

c)         Secure on their own payable services that are not covered by their health benefits and privileges stipulated herein; and

d)         Safeguard the integrity of their identification cards and shall not allow their misuse and abuse.

To the extent practicable and feasible, the continuance of the same benefits and privileges shall be given to senior citizens by the GSIS, SSS and PAG-IBIG as the case may be are enjoyed by those in the actual service.

G.2           Benefits extended to senior citizens who are retirees of the GSIS are as follows:

a)         Life Insurance

If a retiree opts to maintain his life insurance policy with the System, he may convert his compulsory life insurance into an optional insurance by paying directly to the System the monthly premiums due thereon (personal plus government share), up to its maturity date. Amount of monthly premiums shall be determined by the System. He will be entitled to receive benefits as enumerated below:

1.         maturity benefit - retiree will receive the total face value of the policy, less any indebtedness thereon.

2.         policy loan - loanable amount will not exceed 90% of the cash value of his insurance at the time of application.

3.         death benefit - when the retiree dies while life insurance membership is in force prior to maturity date, the designated beneficiaries shall receive the total face value, less any indebtedness thereon.

4.         accidental death benefit - when the cause of death of the retiree is due to accident, as defined by GSIS rules and regulations, the System shall pay the designated beneficiaries double indemnity.

b)         Retirement

1.         Retirees under PD 1146 or RA 660 shall resume receiving their basic monthly pension (BMP) for life after the lapse of the 5-year guaranteed period.

2.         Upon death of a pensioner who retired under PD 1146 or RA 660, the primary beneficiaries (legal spouse and minor children) shall receive a basic survivorship pension (BSP) equivalent to 50% of the BMP plus dependent ™s pension (DP) equivalent to 10% of the BMP for every minor child, if any, but not exceeding five. The spouse shall receive the BSP for life until he/she remarries. The minor children shall continue receiving DP until emancipated by marriage, gainful employment or upon reaching 21 years of age. A mentally or physically incapacitated child, however, shall receive DP for life.

3.         Funeral Benefit - payable upon death of the retirees, pensioner or gratuitant, the latter must have retired with at least 20 years of service to be entitled to the benefit.

c)         Medicare

Coverage:

Employees who retired from the service before age 60 may opt to continue their membership within 6 months from date of retirement by contributing both personal and government shares of their Medicare premiums until their 60th birthday.

However, a government employee who retires under RA 1616, PD 1146 or PD 1184 at age 60 or above or under RA 660 (regardless of age) are covered without paying contributions pursuant to PD No. 408. Effective January 1, 1992, their legal dependents are also extended Medicare benefits.

Legal Dependents:

1. The legal spouse who is not a Medicare member.
   
   
2. The unmarried and unemployed children, including legitimated, acknowledged, legally adopted and step children below 21 years of age;
   
   
3. Children 21 years old or above with disability acquired before the age of 21.

Benefits under the Medicare Act consist of:

1. Allowance for room and board
   
   
2. Allowance for drugs and medicines
   
   
3. Allowance for x-ray/laboratory examinations/others ( œothers  means items such as syringes, gloves, vaco sets, butterfly, contrast media and other agents used in establishing correct diagnosis).
   
   
4. Surgeon ™s fee
   
   
5. Medical Practitioner ™s fee
   
   
6. Anesthesiologist ™s fee
   
   
7. Operating room fee
   
   
8. Allowance for sterilization procedures

Types of Non-Compensable Treatments

1. Cosmetic surgery or treatment
   
2.  Optometric services
   
3. Psychiatric illnesses
   
4.  Services which are purely diagnostic

d)         Employees Compensation (PD 626)

Only employment-connected injury or sickness resulting to disability or death is compensable. It therefore presupposes the existence of an employee-employer relationship at the time the contingency occurs. The legal and/or medical evaluation to determine compensability is lodged solely with the System.


Benefits

1.         daily income benefit of not less than P90.00 for a period not exceeding 120 days and in severe cases up to 240 days

2.         medical and related services (for work-connected injury or sickness) consisting of:

2.1  hospitalization room and board supplies x-ray medicines laboratory professional fee

2.2  ambulatory/domiciliary care services for hospitalization except room and board

2.3  reimbursement of medicines (in case of non-confinement) Permanent Partial Disability(PPD)


Benefits

1.         monthly income benefit (MIB) for the designated number of months of not less than P250.00 nor more than P3,240.00.

2.         medical and related services (for work-connected injury or sickness) (refer to 2.1, 2.2 and 2.3)


Benefits

1.         monthly income benefit (MIB) of not less than P250.00 nor more than P3,240.00 plus 10% increment for each minor child not exceeding five starting from the youngest without substitution payable for life and guaranteed for 5 years.

2.         medical and/or related services (refer to 2.1, 2.2 and 2.3)

3.         rehabilitation services consist of medical/surgical management, necessary appliances and supplies such as artificial leg and arm, wheelchair, crutches, etc., and vocational training and assistance for placement.

D E A T H

A. Death of the Employee

1.         MIB the same as in PPD (plus 10% thereof for each dependent child, not exceeding five) payable to:

1. primary beneficiary/ies for life and/or as long as qualified
   
   
2. secondary beneficiary/ies (in the absence of primary beneficiary/ies) for a period not to exceed 60 months

B. Death of a PID Pensioner

1.         MIB due to death (80% of the MIB after the 5-year guaranteed period) payable to:   SDHCac

1. primary beneficiary/ies for life and/or as long as qualified
   
   
2. secondary beneficiary/ies (in the absence of primary beneficiary/ies) MIB excluding dependent ™s pension of the remaining balance of the 5-year guaranteed period.

2.         Funeral benefit of P3,000.00 payable upon the death of a covered employee or PTD pensioner to the person who can show incontrovertible proof that he shouldered funeral expenses.

G.3           The SSS provides medical and dental services to its retirees and their dependents through the Medicare Program without the need for additional contributions. However, the Medicare Program does not cover the entire cost of hospitalization.

The SSS medical staff in the regional offices render free consultation to SSS pensioners.

The SSS regularly evaluates the level of pension of the retirees.

The SSS involvement in this is limited only to its retirees since the SSS funds are held in trust for the exclusive benefits of the private workers and their beneficiaries. Usage of such funds for other purposes is not allowed under SSS charter.

G.4           Membership in the PAG-IBIG Fund shall be open to all senior citizens who opt to continue with their provident savings in the Fund, even after their retirement from their employment or upon reaching the age of sixty (60) years.

a.         Senior citizens who wish to enlist with the PAG-IBIG Fund for the first time may do so upon proof of gainful employment, or of being self employed, or of membership in trade/service cooperatives (e.g. farmers cooperatives, fishermen ™s cooperative, loomweavers association, handicraft maker ™s organization, and the like) and upon payment of the monthly minimum contribution rate as may be set up by the PAG-IBIG Fund from time to time.

b.         PAG-IBIG members of good standing shall be entitled to avail themselves of PAG-IBIG loan privileges subject to the customary guidelines on loan availments. For PAG-IBIG housing loans, the loan period shall not be more than twenty five (25) years but in no case shall it exceed the difference between the present age reckoned from the borrower ™s nearest birthday and his seventieth (70th) year; in the case of a joint and several loan, the loan period shall be based on the age of the youngest of the co-borrowers.


Rule VI
Government Assistance

Article 10.     Personal Tax Exemption for Benefactor - A senior citizen shall be treated as dependent provided for in the NIRC and as such, shall be accorded the privileges granted by the Code insofar as having dependents are concerned. In determining personal exemptions allowable to individuals under Section 29 (k) (l) of the NIRC, a senior citizen may be rated as a dependent. For this purpose, the definition of the term Head of the Family under the said Section shall be deemed amended to refer to the definition under Article (5) of this implementing rules and regulations. OSCA shall require the senior citizen to declare his benefactor who will be granted the exclusive right to claim him as dependent and issue a certification thereof. The said certification shall be presented by the benefactor to the BIR for purposes of determining personal exemptions.

The personal tax exemption shall take effect January 1992.

Article 11.     Property Tax Exemption and Privileges for Individuals and Non-Government Institutions - Individuals or non-government institutions establishing homes, residential communities or retirement villages solely for the senior citizen shall be accorded the following:

a)         One per cent (1%) property tax exemption for the first five years starting first year of operation:

(1)	The exemption is automatically withdrawn effective on the year after the institution ceases its operation before the end of the fifth year of operation. The owners of the properties shall thereafter be liable for the realty taxes applicable thereon.
(2)	The first year of operation shall be reckoned from the date the institution was granted a mayor ™s permit to operate the establishment.
(3)	The exemption shall apply prospectively. Establishments which are beyond their fifth year of operation shall not be entitled to refund of their payments or condonation of their realty tax delinquencies during their first five years of operation. However, existing establishments which have been operating for less than five years shall be entitled to the exemption in the remaining of the five years.

b)         Priority in the building and maintenance of provincial or municipal roads leading to the aforesaid home residential community or retirement village.

Provided that: in both cases, said exemption and priority shall apply only when said homes, residential communities or retirement villages are non-stock, non-profit in nature as evidenced by a BIR certificate registration as such which shall be presented to the Assessor ™s Office of the LGUs concerned.


Rule VII
Penalty Provisions

Article 12.     Penalties - Any person who wilfully refuses to grant the privileges provided for by RA 7432 or violates any provision thereof and for which no penalty is specifically provided for by any existing law, shall be punished by imprisonment not exceeding one (1) month or a fine not exceeding One Thousand Pesos (P1,000.00) for both.

Any organization, private/government establishment and government department/ bureau/agency/institution who wilfully refuses to grant the privileges given to senior citizens or violates any provision of RA 7432 shall be administratively dealt with by any of the agency/department concerned including, but not limited to the cancellation of permit/s or franchise/s to operate a business establishment or institution or public service.


Rule VIII
Final Provisions

Article 13.     Implementation, Supervision, Monitoring and Technical Assistance

a)         Municipal Responsibility It shall be the responsibility of every municipality, through its chief executive, to ensure that the provisions of RA 7432 are operationalized and implemented to the fullest within its jurisdiction.

b)         The DILG, having been designated by the President to exercise general supervision over LGUs, by virtue of the Local Code, Rule XI, shall ensure the compliance of LGUs with this Act. It shall likewise institute the necessary interventions aimed at enhancing the capacities of the LGUs in implementing the above-mentioned provisions.

c)         On a national scale, the DSWD, by virtue of its monitoring and technical assistance function shall ensure the viability and standard of the programs and services that are implemented, while the DILG shall ensure compliance of LGUs.

Article 14.     Appropriation - The municipality, through its Sangguniang Bayan shall appropriate funds on a yearly basis for the maintenance and other operating expenses of the OSCA to incorporate in the annual budget.

The concerned provincial/municipal government agency shall likewise mobilize other sources of funds particularly those that are made available for local development activities by the national government, the legislature and the private sector.

Article 15.     Separability Clause - If, for any reason/s, any part or provision of this Implementing Rules and Regulations shall be held unconstitutional or invalid, other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect.

Article 16.     Effectivity Clause - This Implementing Rules and Regulations shall take effect fifteen (15) days following its publication in one (1) national newspaper of general circulation.


Whereas, the Philippine Constitution recognizes the duty of the family to take care of its elderly members with the state designing programs of social security for them, and the need for the state to promote social justice in all phases of national development, by making available essential social services to the priority groups such as the sick, elderly, disabled, women, and children;

Whereas, R.A. 7432 has been enacted to motivate and encourage senior citizens to contribute to nation building and to mobilize their families and the communities they live with to reaffirm the valued Filipino tradition of caring for the senior citizen;

Whereas, the Medium Term Philippine Development Plan (MTPDP), 1993-1998 aims to pursue a better quality of life for all Filipinos particularly the disadvantaged sectors by providing focused basic services to allow them to manage and control their resources, as well as benefit from developmental interventions;

Whereas, the draft IRR on R.A. 7432 was formulated by an Inter-agency Committee headed by the Department of Social Welfare and Development (DSWD), and participated in by the Department of Interior and Local Government (DILG), Tourism (DOT), Transportation and Communication (DOTC), Health (DOH) and Finance (DOF), including the National Federation of Senior Citizens Association of the Philippines (NFSCAP).

NOW, THEREFORE, BE IT RESOLVED, AS IT IS HEREBY RESOLVED, by the Chairman and the members of the NEDA Board ™s Social Development Committee (SDC) Cabinet level, to approve the Implementing Rules and Regulations of R.A. 7432.

Adopted: 3 April 1993


(Sgd.) HON. NIEVES R. CONFESOR
Secretary, DOLE
Chairman, SDC

(Sgd.) HON. CIELITO F. HABITO, JR.
Secretary, NEDA
Co-Chairman, SDC

(Sgd.) HON. CORAZON ALMA G. DE LEON
Acting Secretary, DSWD

(Sgd.) HON. ROBERTO S. SEBASTIAN
Secretary
Department of Agriculture

(Sgd.) HON. ERNESTO D. GARILAO
Secretary, DAR

(Sgd.) HON. JUAN M. FLAVIER
Secretary, DOH

(SGD.) HON. RAFAEL M. ALUNAN, III
Secretary, DILG

(SGD.) HON. ARMAND V. FABELLA
Secretary, DECS

(SGD.) HON. EDELMIRO A. AMANTE, SR.
Secretary, OES



The national I.D. of Senior Citizens as per provision of R.A. 7432 is to be provided by the Department of Social Welfare and Development (DSWD) for free. A Senior Citizen who has an income of P60,000.00 and below per annum shall be granted the benefits per Section 4 of R.A. 7432. The process of securing the ID is as follows:

1.         A Senior Citizen shall enlist at the Office for Senior Citizens Affairs (OSCA) established at the Office of the Mayor in his/her city or municipality;

2.         The OSCA shall determine the eligibility of the senior citizen. All eligible senior citizens shall provide OSCA two (2) ID pictures taken within the year of enlisting at OSCA. One ID picture shall be attached to the OSCA registration form to be kept by the said office. The other picture shall be for the ID card;

3.         The OSCA shall prepare the list of Senior Citizens to be certified by the local office of the Bureau of Internal Revenue and the local Civil Registrar Office;

4.         Duplicate copy of the certified list of senior citizens shall be submitted by OSCA to the DSWD field office;

5.         The Bureau of Disabled Persons Welfare, DSWD shall send to the 14 DSWD Field Office a number of IDs needed by the Elderly of the region;

6.         The DSWD Field Office shall release the IDs to the respective local OSCAs;

7.         The OSCA shall issue the ID cards duly signed by the municipal/city Mayor to the qualified senior citizens;

8.         The OSCA shall issue the nationally uniform ID card without cost to the Senior Citizen.

In case the ID card is lost, it must be reported to the local OSCA. Replacement shall be issued upon request by OSCA with corresponding cost. The cost per ID shall be determined by DSWD. The payment shall remain at OSCA as part of its funds. No ID cards of senior citizen shall be issued directly by the DSWD Central Office or its field offices.

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^* This is a control mechanism in the selling of discounted LRT tokens by LRT token tellers.

^** Subsidiary of LRTA.