Senior citizen, may 20% discount at 12% VAT exemption sa mga restaurant, recretional center, funeral

services, hotels etc

ni Atty. Persida Rueda-Acosta - @Magtanong Kay Attorney | April 10, 2022

Dear Chief Acosta,

Nais magtayo ng biyenan ko ng maliit na coffee shop sa isang sinisimulang pasyalan sa aming lugar. Nabanggit niya itong plano niya sa mga kaibigan niyang mga senior citizens na. Tinanong diumano siya kung magkano ang madidiskwento nila kung sila ay kakain ng ensaymada at iba pang uri ng tinapay o short breads. May iba diumano kasing tindahan na 5% lamang ang dinidiskwento, habang ang iba naman ay 20% ang diskwento na ibinibigay.

Jhosie

Dear Jhosie,

Sa ilalim ng Republic Act (R. A.) No. 9994, o ang “Expanded Senior Citizens Act of 2010”, ang mga senior citizens ay makatatanggap ng dalawampung porsyentong (20%) diskwento at exemption sa pagbabayad ng value-added tax para sa pagbili sa mga kainan o restaurants. Nakasaad sa nasabing batas:

“Section 4 of Republic Act No. 7432, as amended by Republic Act No. 9257, otherwise known as the "Expanded Senior Citizens Act of 2003", is hereby further amended to read as follows:

"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; x x x” (Binigyang-diin)

Ang nasabing benepisyo ay ipinagtibay sa ilalim ng Rule IV ng Implementing Rules and Regulations (IRR) ng R. A. No. 9994:

“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.

x x x

Section 3. HOTELS, RESTAURANTS, RECREATIONAL CENTERS, AND PLACES OF LEISURE, AND FUNERAL SERVICES

x x x

(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.

x x x”

Para sa higit na kalinawan, ang kahulugan ng salitang “restaurant” ay:

“5.8 RESTAURANT – refers to any establishment duly licensed and with business permits issued by the local government units, offering to the public, regular and special meals or menu, fast food, cooked food and short orders. Such eating-places may also serve coffee, beverages and drinks. This covers Quick-Service Restaurants or QSRs, Casual Dining and Fine Dining Restaurants as defined below:

a) QUICK SERVICE RESTAURANTS, or fast-food chains, refer to restaurants with multiple branches that have menu boards where food item choices are listed. Customers place their orders with the cashier and pay right after their orders are taken.

b) CASUAL and FINE DINING RESTAURANTS– are restaurants where customers are seated first before their food orders are taken by waiters. They are served at their tables and pay only after they have consumed their meals.” (Rule III, Article 5 (5.8), IRR, R. A. No. 9994)

Kung ang magiging negosyo ng iyong biyenan ay pasok sa nabanggit na depinisyon sa itaas, at hindi tindahan, convenience o grocery store o kawangis na pamilihan, ay kinakailangan na magbigay siya ng dalawampung porsyento (20%) na diskwento sa mga customer niya na senior citizens.

Sana ay nabigyan namin ng linaw ang inyong katanungan. Ang payong aming ibinigay ay base lamang sa mga impormasyon na inyong inilahad at maaaring magbago kung mababawasan o madaragdagan ang mga detalye ng inyong salaysay.

Maraming salamat sa inyong patuloy na pagtitiwala.