The PWD and Senior Citizen Laws

By Atty. Eduardo T. Reyes III

Sipping my Americano (black) at my favorite coffeeshop while working on some court-bound pleadings due in the week, my attention was caught by an old lady begging outside. She seemed mindless of the pandemic and the surging Delta variant of Covid-19 that is rampaging in Southeast Asia.

My mind raced to where this old woman’s children or family members are -if she has any. Or perhaps if she has, that they too might be ensnared in the busyness of looking for a cure to the more pressing virus known as hunger.

I wonder how cognizant our laws are of the needs of this old lady and other disadvantaged people like her, to include people with disability (PWDs).

At present we have Republic Act No. 7432 which was amended by RA 9472 or the Senior Citizen Law. The mandate of this law is “the grant of twenty percent (20%) discount from all establishments relative to the utilization of services in hotels and similar lodging establishments, restaurants and recreation centers, and purchase of medicines in all establishments for the exclusive use or enjoyment of senior citizens, including funeral and burial services for the death of senior citizens”.(MANILA MEMORIAL PARK, INC. AND LA FUNERARIA PAZ-SUCAT, INC. v. SECRETARY OF THE DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT and THE SECRETARY OF THE DEPARTMENT OF FINANCE, G.R. No. 175356, December 3, 2013).

When the Senior Citizen Law was passed, its constitutionality was challenged by some business establishments to no avail as the Supreme Court ruled that the law is a by-product of social legislation which is tightly woven into the fabric of the police power of the state. Thus:

“Verily, it is the bounden duty of the State to care for the elderly as they reach the point in their lives when the vigor of their youth has diminished and resources have become scarce. Not much because of choice, they become needing of support from the society for whom they presumably spent their productive days and for whose betterment they exhausted their energy, know-how and experience to make our days better to live.

In the same way, providing aid for the disabled persons is an equally important State responsibility. Thus, the State is obliged to give full support to the improvement of the total well-being of disabled persons and their integration into the mainstream of society.  This entails the creation of opportunities for them and according them privileges if only to balance the playing field which had been unduly tilted against them because of their limitations.

The duty to care for the elderly and the disabled lies not only upon the State, but also on the community and even private entities. As to the State, the duty emanates from its role as parens patriae which holds it under obligation to provide protection and look after the welfare of its people especially those who cannot tend to themselves. Parens patriae means parent of his or her country, and refers to the State in its role as “sovereign”, or the State in its capacity as a provider of protection to those unable to care for themselves.  In fulfilling this duty, the State may resort to the exercise of its inherent powers: police power, eminent domain and power of taxation.”

            Too, the law granting discounts to senior citizens and PWDs does not amount to taking of private businesses without due process of law because there is a built-in “recoupment mechanism” whereby business entities that are mandated to grant discounts can recover the same by way of tax deduction. Thus:

Mechanism of recoupment

“Apart from the foregoing, covered establishments are also provided with a mechanism to recoup the amount of discounts they grant the senior citizens and PWDs. It is provided in Section 4(a) of R.A. No. 9257 and Section 32 of R.A. No. 9442 that establishments may claim the discounts as “tax deduction based on the net cost of the goods sold or services rendered.” Basically, whatever amount was given as discount, covered establishments may claim an equal amount as an expense or tax deduction”. (SOUTHERN LUZON DRUG CORPORATION 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, G.R. No. 199669, April 25, 2017).

Indeed, the law has got it covered. Senior citizens and PWDs enjoy a 20% discount for the purchase of necessities. But then again, what about senior citizens and PWDs who cannot even afford to buy food and other essentials? To them, the discounts are meaningless because they cannot even reach the point of having the means to buy their food. The stores may be off limits to them.

Looking around, the pandemic has not only taken lives, but the livelihood of many.

Just a thought, society would be better off if our laws are an assurance that when our hair turns gray, and the knees flounder, our government has got us covered.

As I am writing this piece, the old lady is on her way, crestfallen.

(The author is the senior partner of ET Reyes III & Associates- a law firm based in Iloilo City. He is a litigation attorney, a law professor and a book author. His website is etriiilaw.com).