ni Atty. Persida Rueda-Acosta @Magtanong Kay Attorney | August 31, 2024
Dear Chief Acosta,
May tanong ako tungkol sa senior citizen discount. Kumain kami sa restaurant ng lola ko na isang senior citizen at siya ay nabigyan ng diskwento na 20%. Ngunit ang lolo ko na isa ring senior citizen ay hindi nabigyan ng diskwento dahil hindi diumano kasama ang take out. Nalilito kami ng pamilya ko kung kailan maaaring gamitin ang discount ng senior citizen. Maaari niyo bang linawin ito para maiwasan ang pakikipagtalo? Salamat.
– Jen
Dear Jen,
Layunin ng ating batas na magbigay ng mga diskwento at pribilehiyo sa mga senior citizen o mga indibidwal na may edad 60 at pataas upang mabawasan ang kanilang gastusin sa mga pangunahing pangangailangan tulad ng pagkain, gamot, medikal na serbisyo, at iba pa. Kabilang dito ang 20% na diskwento o bawas para sa mga pangunahing pangangailangan ng nabanggit. Ang partikular na batas para rito ay ang Expanded Senior Citizens Act o Republic Act (R.A.) No. 9994.
Nasasaklawan ng Implementing Rules and Regulations (IRR) ng Expanded Senior Citizens Act ang mga restaurant o mga kainan. Ayon dito, maaaring gamitin ang diskwento ng senior citizen sa pagbili ng mga kuwalipikadong pagkain, inumin, at iba pang mga ibinebenta na nakokonsumo sa kainan. Ang 20% na diskwento ay magagamit lamang ng senior citizen at hindi maaaring gamitin ng kanyang kinatawan. Malinaw sa batas na eksklusibo lamang ang paggamit sa pribilehiyo. Ang mga pagkain, inumin at iba pang binili ng senior citizen ay ipoproseso ng hiwalay sa kanyang mga kasamang hindi senior citizen.
Ito ay makikita sa Seksyon 3, par (b), (c), (d) at (e) ng IRR ng Expanded Senior Citizens Act:
“Section 3. Hotels, Restaurants, Recreational Centers, and Places of Leisures, and Funeral Services.
“(b) RESTAURANTS - The discount shall be for the purchase of food, drinks, dessert, and other consumable items served by the establishments offered for the consumption of the general public.
(c) For Dine-in services under paragraphs (a) and (b) of Section 3, and Section 4, paragraph 2 of Article 7, the privilege must be personally availed of by the senior citizen as defined under these Rules, and no proxies or authorization in favor of another person who is not a senior citizen will be honored.
(d) Consistent with the intent of the Act, the phrase “exclusive use and enjoyment” of the senior citizen shall mean “for the senior citizen’s personal consumption” only. As such, the 20% senior citizen discount shall not apply to “children’s meals” which are primarily prepared and intentionally marketed for children. Similarly, the 20% senior citizen discount shall not apply to “precontracted” party packages or bulk orders.
(e) Food, drinks and other consumable items provided in Section 3 (a) and (b), and Section 4, paragraph 2 of Article 7 purchased by the senior citizen shall be processed separately as an independent transaction from his/her non-eligible companions to ensure that it is for his/her exclusive consumption and to enable computation of the 205 discount and the exemption from the Value Added Tax (VAT), which only the senior citizen is entitled to.
However, if the group of diners is composed entirely of senior citizens, all of whom present valid senior citizens IDs, each shall be entitled to a 20% discount and exemption from Value Added Tax.”
Para bigyang-linaw ang inyong katanungan, ang 20% na diskwento ay maaaring gamitin sa take-out / take-home / drive-thru, basta’t ang bibili ay ang senior citizen mismo at maipakikita niya ang kanyang senior citizen ID card. Partikular na nakasaad sa Seksyon 3 par (f) ng parehong IRR:
“Section 3. Hotels, Restaurants, Recreational Centers, and Places of Leisures, and Funeral Services.
xxx
(f) The 20% discount shall apply to Take-Out/Take-Home/Drive-Thru orders as long as it is the senior citizen himself/herself who is present and personally ordering, and he/she can show a valid senior citizen ID card.”
Sana ay nabigyan namin ng linaw ang iyong katanungan. Ang payong aming ibinigay ay base lamang sa mga impormasyon na iyong inilahad at maaaring magbago kung mababawasan o madaragdagan ang mga detalye ng iyong salaysay.
Maraming salamat sa iyong patuloy na pagtitiwala.
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