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

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 and Dissenting Opinion J. Leonen]

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

EN BANC

CONCURRING AND DISSENTING OPINION
LEONEN,J.,

This case involves the constitutionality of Section 4 of Republic Act No. 7432 as amended by Republic Act No.' 92571 as well as the implementing ·rules and regulations issued by respondents Department of Social Welfare and Development and Department of Finance. The provisions allow the 20% discount given by business establishments to senior citizens only as a tax deduction from their gross income. The provisions amend an earlier law that allows the senior citizen discount as a tax credit from their total tax liability:

I concur with the ponencia in denying the constitutional challenge.

The...