What are the Filipino senior citizens' benefits granted under existing laws and regulations.
Republic Act (RA) 9994, also known as the Expanded Senior Citizens Act of 2010, grants Filipinos ages 60 years and above the following benefits and privileges:
Entitlement to priority in queues: The law requires the creation of express lanes in establishments, or for senior citizens to be given priority in queues to prevent them from waiting for extended periods.
Twenty-percent discount on the following goods or services:
1. Medicines and vaccines including those for influenza and pneumococcal diseases, and other essential medical supplies.
2. Professional fees of physicians, whether in hospitals, clinics or home health care services, including those of other licensed professional health workers providing health care services as endorsed by private hospitals or employed through home health care employment agencies.
3. Medical and dental services, including diagnostics and laboratory tests, whether such services are rendered in private hospitals, medical facilities, outpatient clinics and home health services.
4. Transportation such as fares on public land transportation, including buses, jeepneys, taxis, public rail services, as well as to air and sea travel within the Philippines.
5. Accommodation and recreational services when staying in hotels, dining in restaurants, or using recreational facilities like cinemas, theaters and concert halls. In some municipalities, senior citizens are entitled to free entrance fees to theaters and parking areas.
6. Funeral and burial services for the death of the senior citizen, which covers the purchase of casket or urn, embalming, hospital morgue, transport of the body to intended burial site in the place of origin but shall exclude obituary publication and the cost of the memorial lot.
The VAT exemption on the foregoing sale of goods and services to senior citizens has also been codified in the National Internal Revenue Code (Tax Code), pursuant to RA 19063, the Tax Reform for Acceleration and Inclusion or the Train Act.
RA 9994 also grants senior citizens a 5-percent discount on utility bills, for consumption that does not exceed 10 kilowatt-hour for electricity and 30 cubic meters for water. The utility accounts must be under the senior citizen's name.
Other benefits
Other benefits include:
(a) exemptions from training fees for socioeconomic programs,
(b) free medical and dental services in all government hospitals and clinics, including diagnostics and laboratory tests,
(c) free vaccinations against the influenza virus and pneumococcal disease for indigent senior citizens,
(d) a monthly stipend in the amount of P1,000 and (e) death benefit assistance of at least P2,000 to the nearest surviving relative of a deceased senior citizen.
Interestingly, RA 9994 also provides educational assistance to senior citizens who wish to pursue post-secondary, tertiary or vocational education, whether in a public or private school, through scholarships, financial aid, subsidies and other incentives. This includes learning materials such as books and uniforms. Thus, it is never too late for senior citizens to go back to school and earn a diploma.
RA 9994 further mandates the continuation of benefits to senior citizens from the Government Service Insurance System, Social Security System and Pag-IBIG "to the extent practicable and feasible."
Another law, RA 10645, provides that all senior citizens are automatically covered by PhilHealth, even if they have not made prior contributions.
These laws reflect the government's commitment to protecting and enhancing the welfare of senior citizens in the Philippines. However, there was a question as to whether or not the mandate of all those benefits, which in the end are shouldered by the establishments providing the aforementioned services and goods, are constitutional.
The establishments granting the 20-percent discounts are entitled to claim the same as income tax deductions, not as tax credits. Unlike a tax credit, a tax deduction does not offer full reimbursement of the senior citizen discounts granted. As such, it raised the question whether the state, in promoting the health and welfare of a special group of citizens, can impose upon private establishments the burden of partly subsidizing a government program.
In several decisions, the Supreme Court has ruled that the grant of 20-percent discount and the tax deduction scheme is a valid exercise of the police power of the state. The Supreme Court also recognized that the duty to care for the elderly and the disabled lies not only upon the state but also on the community and even private entities.
Source: Business World
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