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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. Bersamin]

MANILA MEMORIAL PARK, INC. AND LA FUNERARIA PAZ-SUCAT, INC., Petitioners vs. SECRETARY OF THE DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT and THE SECRETARY OF THE DEPARTMENT OF FINANCE, Respondents. [Concurring Opinion J. Bersamin]

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

CONCURRING OPINION

BERSAMIN, J.:

At issue is the constitutionality of the treatment as a tax deduction by covered establishments of the 20% discount granted to senior citizens under Republic Act (RA) No. 9257 (Expanded Senior Citizens Act of 2003)1 and the implementing rules and regulations issued by the Department of Social Welfare and Development (DSWD) and Department of Finance (DOF).

The assailed provision is Section 4 of the Expanded Senior Citizens Act of 2003, which provides -

SECTION 2. Republic Act. No. 7432 is hereby amended to read as follows:

xx xx

SEC. 4. Privileges for the Senior Citizens. - The senior citizens shall be entitled...