Republic Acts1 min read
Section 5Sec./Art. 5
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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.
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