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Southern vs. DSWD [DISSENTING OPINION CARPIO, J.]

SOUTHERN LUZON DRUG CORPORATION, PETITIONER, V. THE DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT, THE NATIONAL COUNCIL FOR THE WELFARE OF DISABLED PERSONS, THE DEPARTMENT OF FINANCE, AND THE BUREAU OF INTERNAL REVENUE, RESPONDENTS.

G.R. No. 199669 | 2017-04-25

DISSENTING OPINION

CARPIO, J.:
 
The provisions in contention in the case before the Court are Section 4(a) of Republic Act No. 9257[1] (R.A. 9257) and Section 32 of Republic Act No. 9442[2] (R.A. 9442) which grant a 20% discount on the purchase of medicines, respectively, to senior citizens and persons with disability. Southern Luzon Drug Corporation (Southern Luzon Drug) assails the constitutionality of the provisions and the tax treatment of the 20% discount as tax deduction from gross income computed from the net cost of the goods sold or services rendered. Southern Luzon Drug alleges, among other things, that the 20% discount is an...