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Manila Memorial Park, Inc., et al. Vs. Secretary of the Department of Social Welfare and Development, et al. [Concurring Opinion J. Velasco, Jr.]

Manila Memorial Park, Inc. and La Funeraria Paz-Sucat, Inc. vs. Secretary of the Department of Social Welfare and Development and the Secretary of the Department of Finance [Concurring Opinion J. Velasco, Jr.]

G.R. No. 175356 | 2013-12-03

EN BANC

CONCURRING OPINION

VELASCO, JR., J.:

The issue in the present case hinges upon the consequence of a reclassification of a mandated discount as a deduction from the gross income instead of a tax credit deductible from the tax liability of affected taxpayers. In particular, the petition questions the constitutionality of Section 4 of Republic Act No. (RA) 9257, and its implementing rules, which has allowed the amount representing the 20% forcible discount to senior citizens as a deduction from gross income rather than a tax credit.

As cited by the ponencia, this Court had previously resolved the issue in Carlos Superdrug v. DSWD (Carlos...