Requirement to Prominently Display Notices on Entitlement of Senior Citizens to a 20% Percent Discount and Exemption from VAT
MARINA Advisory No. 10-12

April 19, 2012


TO : All Concerned Domestic Shipping Companies/Owners/Operators and All Concerned
SUBJECT : Requirement to Prominently Display Notices Showing Entitlement of Senior Citizens to a Twenty (20%) Percent Discount and Exemption from Value-Added Tax, as Applicable, and Other Related Concerns as Provided under

As full support to the effective, improved and enhanced implementation of

1. Prominently display of posters, stickers, and other notices that will generate public awareness on the twenty percent (20%) discounts and of the other rights and privileges of Senior Citizens and to ensure that the provisions are implemented to the fullest;

2. Reiteration of the implementation of the 20% percent discount on Senior Citizen's passenger fares, purchase of meals and medicines and use of facilities on-board ships which is being required by MARINA since 1993 pursuant to Memorandum Circular No. 76 based on

3. The implementation of Value-Added Tax (VAT) Exemption shall be supervised and regulated by the Bureau of Internal Revenue (BIR) which has jurisdiction over tax matters and shall be in accordance with the BIR's Revenue Regulations which covers among others invoicing procedures, reportorial requirement and system of claiming tax deductions; AECDHS

4. No double discounts in the passenger fares, purchased of goods on promotional discounts, the Senior Citizens can avail of the offered discounts or 20% discounts provided by the Law, whichever is higher and favorable;

5. Advance booking shall be subjected to 20% discount based on regular price;

6. Only Office of the Senior Citizens Affairs Identification Card (OSCA ID) as provided by the Law and its IRR, shall be recognized in transactions involving Senior Citizens;

7. Ticket purchases by proxies or representatives must require authorization from the Senior Citizens and the presentation of the OSCA ID;

8. Ticket purchases through on-line must require OSCA ID when claimed or used during the travel;

9. There shall be strict implementation of courtesy space and seats for the exclusive use of Senior Citizens, as provided under MARINA Memorandum Circular No. 65/65-A, and its subsequent amendments;

10. Abused or misrepresentation on the use of the privilege for Senior Citizens must be reported at the OSCA in the city or municipality which is located at the Local Government Unit (LGU's);

11. The said 20% discounts and VAT-Exemption, shall also apply to transactions by Senior Citizens paying through credit cards;

12. In cases where the Senior Citizen is also a person with disability (PWD) entitled to a 20% discount provided under his/her PWD ID, the Senior Citizen shall use either his/her OSCA-issued ID card or PWD ID whichever is higher and more favorable; and

13. Penalties and other Sanctions for Violations of the applicable provisions of caTIDE

The Advisory shall take effect immediately after its publication once in a newspaper of general circulation.


Published in The Manila Times on April 21, 2012.