ni Atty. Persida Rueda-Acosta @Magtanong Kay Attorney Marso 11, 2024
Dear Chief Acosta,
Isa akong senior citizen na mag-isang naninirahan dito sa ating bansa. Dahil malapit na ang aking kaarawan, sinubukan kong mag-book sa isang beach resort upang doon ako magdiwang. Subalit, nang tawagan ko ang nasabing beach resort, sinabihan ako ng kanilang staff member na hindi ko diumano magagamit ang aking senior citizen discount sa kanilang resort sapagkat hindi naman diumano sila regular na hotel. Tama ba ito? -- Virginia
Dear Virginia,
Para sa iyong kaalaman, ang batas na nakasasaklaw sa iyong katanungan ay ang Section 4 ng Republic Act ( R.A.) No. 7432, na inamyendahan ng R.A. No. 9994, o mas kilala sa tawag na Expanded Senior Citizens Act of 2010, kung saan nakasaad na:
“SEC. 4. Privileges for the Senior Citizens. –
The senior citizens shall be entitled to the following:
(a) the grant of twenty percent (20%) discount and exemption from the value-added tax (VAT), if applicable, on the sale of the following goods and services from all establishments, for the exclusive use and enjoyment or availment of the senior citizen
x x x
(7) on the utilization of services in hotels and similar lodging establishments, restaurants and recreation centers;”
Kaugnay nito, nakasaad sa Rule IV ng kaakibat na Implementing Rules and Regulations (IRR) ng nasabing batas na:
“Article 7. Twenty Percent (20%) Discount and VAT Exemption -- The senior citizens shall be entitled to the grant of twenty percent (20%) discount and to an exemption from the value-added tax (VAT), IF APPLICABLE, on the sale of the goods and services covered by Section 1 to 6 of this Article, from all establishments for the exclusive use and enjoyment or availment of senior citizens.
For this purpose, the Department of Finance (DOF) through the Bureau of Internal Revenue (BIR) shall come up with the appropriate Revenue Regulations on the 20% senior citizens discount and VAT exemption within thirty (30) days from effectivity of these Rules that shall cover among others, new invoicing procedures, reportorial requirements, and a system for claiming tax deductions. x x x
Section 3. HOTELS, RESTAURANTS, RECREATIONAL CENTERS, AND PLACES OF LEISURES, AND FUNERAL SERVICES x x x
(a) HOTELS AND SIMILAR LODGING ESTABLISHMENTS -- The discount shall be for room accommodation and other amenities offered by the establishment such as but not limited to hotel-based parlors and barbershops, restaurants, massage parlor, spa, sauna bath, aromatherapy rooms, workout gyms, swimming pools, Jacuzzis, KTV bars, internet facilities, food, drinks and other services offered. The term “hotel” shall include beach and mountain resorts.”
Sang-ayon sa mga nabanggit na probisyon ng batas, ang isang senior citizen ay may karapatan sa 20% discount para sa paggamit ng mga serbisyo, kagaya ng mga hotels at iba pang mga lodging establishments. Kaugnay nito, malinaw din na sinabi sa batas na kasama sa salitang hotel ang mga beach at mountain resorts.
Samakatuwid, hindi tama ang sinabi sa iyo ng nabanggit na staff member ng beach resort na nais mong i-book. Bilang isang senior citizen, ikaw ay may karapatan sa senior citizen discount para sa mga serbisyo at pasilidad na nais mong gamitin.
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.