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.
