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

(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) [Dissenting Opinion J. Carpio]

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

EN BANC

DISSENTING OPINION

CARPIO, J.:

The main issue in this case is the constitutionality of Section 4 of Republic Act No. 74321 (R.A. 7432), as amended by Republic Act No. 92572 (R.A. 9257), which states that establishments may claim the 20% mandatory discount to senior citizens as tax deduction, and thus no longer as tax credit. Manila Memorial Park, Inc. and La Funeraria Paz-Sucat, Inc. (petitioners) allege that the tax deduction scheme under R.A. 9257 violates Section 9, Article III of the Constitution which provides that "[p ]rivate property shall not be taken for public use without just compensation."

Section 4 ofR.A. 7432, as amended...