Showing posts with label Senior Citizens' Identification Card. Show all posts
Showing posts with label Senior Citizens' Identification Card. Show all posts

Friday, October 2, 2015

Identification Document or Proof Of Being A Senior Citizen Which May Be Used For The Availment Of Benefits And Privileges

The CIR of the BIR just recently issued Revenue Regulations No. 11-2015, amending Sections 2 and 7(6) of Revenue Regulations (RR) No. 07-2010, as Amended by RR No. 08-2010 as follows:
 
"Section 2. Definitions. - For purposes of these Regulations, the following terms and phrases shall be defined as follows:
 
XXX          XXX          XXX
 
n. Identification Document - any document or proof of being a senior citizen which may be used for the availment of benefits and privileges under these Rules. It shall be any of the following:
 
i. Senior Citizens' Identification Card issued by the Office of Senior Citizens Affairs (OSCA) in the city or municipality where the elderly resides:
 
ii. The Philippine passport of the elderly person or senior citizen concerned; and
 
iii. Government-issued identification card (ID) which reflects on its face the name, picture, date of birth and nationality of the senior citizen which includes any of the following:
 
1) Digitized Social Security System ID
2) Government Service Insurance System ID
3) Professional Regulation Commission ID
4) Integrated Bar of the Philippines ID
5) Unified Multi-Purpose ID (UMID)
6) Driver's License"
 
Please refer http://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202015/RR%20No.%2011-2015.pdf for the Tax Treatment of the Discount Granted to Senior Citizens and full text of RR No. 11-2015.