A. International Laws on Senior Citizens 1.

Vienna International Plan of Action on Ageing (adopted by World Assembly on Ageing in 1982) This Plan strengthens the capacities of government and civil society to deal effectively with the ageing of populations and to address the developmental potential and dependency needs of older persons. It promotes regional and international cooperation. It marked for the first time an international consensus agreement on ageing that was reached by all governments. It put forth ageing not just as a problem faced by people who are already old, but as a lifelong process that requires early attention and preparation in social, economic, health and other aspects. 2. Macau Declaration and Plan of Action on Ageing for Asia and Pacific (Draws on the Vienna International Plan of Action on Ageing) This addresses important issues particularly on the seven major areas of concern relating to ageing and older persons: (a) the social position of older persons; (b) older persons and the family; (c) health and nutrition; (d) housing, transportation and the built environment; (e) older persons and the market; (f) income security, maintenance and employment; and (g) social services and the community. It provides a regional platform for members in the region to cooperate and share their experiences concerning policies and programs to meet the challenges of ageing. It contains concise recommendations with specific guidelines. 3. Madrid International Plan of Action on Ageing (Adopted by the Second World Assembly on Ageing in 2002) This sets out priority areas and action points towards the goal of ensuring that societies and individuals live with security and dignity while maintaining their full participation and human rights. It sets policy direction in three major areas: (a) ageing and development; (b) health and well-being into old age; and (c) enabling and supportive environments for ageing. The plan aims to allow policy makers to focus on the key issues of ageing. It calls for Changes in attitudes, policies and practices, in order to include ageing in global development agendas, to see development as a right of the elderly and to see an end to age discrimination. 4. Shanghai Implementation Strategy (Adopted by the Asia-Pacific Seminar on Regional Follow-up to the Second World Assembly on Ageing in 2002) This strategy provides guidelines on the implementation of commitments on ageing made under the Madrid International Plan of Action on Ageing 2002 and the Macau Plan of Action on Ageing for Asia andPacific1999.Therecommended major areas for action are: (a) older persons and development; (b) advancing health and well-being into old age; (c) ensuring enabling and supportive environments; and (d) implementation and followup. In each area, key action points are identified for national and regional action which takes into consideration the results of the 2002 survey on ageing and national circumstances. 5. Other International Mandates In addition, the present Plan of Action also draws on the Proclamation on Ageing as annexed to General Assembly Resolution 47/5 of 16 October 1992 declaring the year 1999 as the International Year of Older Persons, the United Nations Principles For Older Persons and other relevant United Nations Mandates related to ageing and older persons. It is also supportive of the relevant goals and targets contained in the Programme of Action adopted at the International Conference on Population and Development, held in Cairo in 1994, the Copenhagen Programme of Action adopted at the World Summit for Social Development in 1995 and of the Agenda for Action on Social Development in the ESCAP Region as revised by the Fifth Asian and Pacific Ministerial Conference on Social Development in 1997. 2. Senior Citizen Act (April 23, 1992) REPUBLIC ACT NO. 7432 AN ACT TO MAXIMIZE THE CONTRIBUTION OF SENIOR CITIZENS TO NATION BUILDING, GRANT BENEFITS AND SPECIAL PRIVILEGES AND FOR OTHER PURPOSES. Section 1. 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 his, Section 10 in

the Declaration of Principles and State Policies provides: "The State shall provide social justice in all phases of national development." Further, Article XIII, Section 11 provides: "The 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 with these constitutional principles the following are the declared policies of this Act: (a) to motivate and encourage the senior citizens to contribute to nation building; (b) to encourage their families and the communities they live with to reaffirm the valued Filipino tradition of caring for the senior citizens. In accordance with those policies, this Act aims to: (1) establish mechanisms whereby the contribution of the senior citizens are maximized; (2) adopt measures whereby our senior citizens are assisted and appreciated by the community as a whole; (3) establish a program beneficial to the senior citizens, their families and the rest of the community that they serve. Sec. 2. Definition of Terms. As used in this Act, the term "senior citizen" shall mean 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 has an income of not more than Sixty thousand pesos (P60,000.00) per annum subject to review by the National Economic and Development Authority (NEDA) every three (3) years. The term "benefactor" shall mean any person whether related to the senior citizens or not who takes care of him/her as a dependent. The term "head of the family" shall mean any person so defined in the National Internal Revenue Code. Sec. 3. Contribution to the Community. Any qualified senior citizen as determined by the Office for Senior Citizen Affairs (OSCA) may render his/her services to the community which shall consist of, but not limited to, any of the following: (a) tutorial and/or consultancy services; (b) actual teaching and demonstration of hobbies and income generating skills; (c) lectures on specialized fields like agriculture, health, environmental protection and the like; (d) the transfer of new skills acquired by virtue of their training mentioned in Section 4, paragraph d; (e) undertaking other appropriate services as determined by the Office of Senior Citizens Affairs (OSCA) such as school traffic guide, tourist aid, pre-school assistant, etc. In consideration of the services rendered by the qualified elderly, the Office for Senior Citizens Affairs (OSCA) may award or grant benefits or privileges to the elderly, in addition to the other privileges provided for under Section 4 hereof. Sec. 4. Privileges for the Senior Citizens. The senior citizens shall be entitled to the following: (a) the grant of twenty percent (20%) discount from all establishments relative to utilization of transportation services, hotels and similar lodging establishment, restaurants and recreation centres and purchase of medicine anywhere in the country: Provided, That private establishments may claim the cost as tax credit; (b) a minimum of twenty percent (20%) discount on admission fees charged by theaters, cinema houses and concert halls, circuses, carnivals and other similar places of culture, leisure, and amusement; (c) exemption from the payment of individual income taxes: Provided, That their annual taxable income does not exceed the property level as determined by the National Economic and Development Authority (NEDA) for that year;

(d) exemption form training fees for socioeconomic programs undertaken by the OSCA as part of its work; (e) free medical and dental services in government establishment anywhere in the country, subject to guidelines to be issued by the Department of Health, the Government Service Insurance System and the Social Security System; (f) to the extent practicable and feasible, the continuance of the same benefits and privileges given by the Government Service Insurance System (GSIS), Social Security System (SSS) and PAG-IBIG, as the case may be, as are enjoyed by those in actual service. Sec. 5. Government Assistance. The Government shall provide the following assistance to those caring for and living with the senior citizen: (a) The senior shall be treated as dependents provided for in the National Internal Revenue Code and as such, individual taxpayers caring for them, be they relatives or not shall be accorded the privileges granted by the Code insofar as having dependents are concerned. (b) Individuals or non-governmental institutions establishing homes, residential communities or retirement villages solely for the senior citizens shall be accorded the following: (1) realty tax holiday for the first five (5) years starting from the first year of operation; (2) priority in the building and/or maintenance of provincial or municipal roads leading to the aforesaid home, residential community or retirement village. Sec. 6. Retirement Benefits. To the extent practicable and feasible, retirement benefits from both the Government and the private sectors shall be upgraded to be at par with the current scale enjoyed by those in actual service. Sec. 7. The 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 and assisted by the Community Development Officer in coordination with the Department of Social Welfare and Development. The functions of this office are: (a) to plan, implement and monitor yearly work programs in pursuance of the objectives of this Act; (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 nationally uniform individual identification cards which shall be valid anywhere in the country; (d) to service as a general information and liaison center to serve the needs of the senior citizens. Sec. 8. Municipality Responsibility. It shall be the responsibility of the municipality through the mayor to ensure that the provisions of this Act are implemented to its fullest. Sec. 9. Penalties. Violation of any provision of this Act for which no penalty is specifically provided under any other law, shall be punished by imprisonment not exceeding one (1) month or a fine not exceeding One thousand pesos (P1,000.00) or both Sec. 10. Implementing Rules and Regulations. The Secretary of Social Welfare and Development, jointly with the Department of Finance, the Department of Tourism, the Department of Health, the Department of Transportation and Communications and the Department of Interior and Local Government shall issue the necessary rules and regulations to carry out the objectives of this Act. Sec. 11. Appropriation. The necessary appropriation for the operation and maintenance of the OSCA shall be appropriated and approved by the local government units concerned. The National Government shall appropriate such amount, as may be necessary to carry out the objectives of this Act. Sec. 12. Repealing Clause. All provisions of laws, orders, decrees, including rules and regulations inconsistent herewith are hereby repealed and/or modified accordingly.

Sec. 13. Separability Clause. If any part or provision of this Act shall be held to be unconstitutional or invalid, other provisions hereof which are not affected thereby shall continue to be in full force and effect. Sec. 14. Effectivity. This Act shall take effect fifteen (15) days following its publication in one (1) national newspaper of general circulation. 3. Executive Orders Executive Order No. 105, series of 2003 Approving and Directing the Implementation of th e Program Provision of Group Home/Foster Home for Neglected, Abandoned, Abused, Detached and Poor Older Persons and Persons With Disabilities which was developed in 2003. Its main feature is the housing program that will address the housing requirements of neglected, abandoned, abused and unattached older persons and promote community-based program for older persons. This will encourage businesses to align their corporate social responsibility towards provision of the necessary infrastructure for poor older persons. Executive Order No. 266, series of 2000 Approving and Adopting the Philippine Plan of Action for Older Persons issued on July 17, 2000 which approves and adopts th e Philippine Plan of Action for Older Persons, 1999-2004 as the countrys blueprint to institute appropriate policies, strategies, programs and projects for older persons. It also created the inter-agency committee on older persons that shall be responsible for regularly updating, coordinating, monitoring and evaluating the Plan for Older Persons. 4. Presidential Proclamations on Laws concerning Filipino older adult Presidential Proclamation No. 1048, series of 1999 Declaring a Nationwide Observance in the Philippines of the International Year of Older Persons in 1999 which recognizes th e complexity of ageing of the worlds population and the need to have a common basis and frame of reference for the protection and promotion of the rights of older persons including the contribution that older persons could make to society. Presidential Proclamation No. 470, series of 1994 Declaring the 1st week of October every year as Elderly Filipino Week which is celebrated in recognition of the valuable contribution of older persons in nation building References: Chan Robles Group. PHILIPPINE LAWS, STATUTES AND CODES - CHAN ROBLES VIRTUAL LAW LIBRARY. Retrieved from http://www.chanrobles.com/republicactno7432.htm#.UTVEGDCkzJY.