Farida of In Love With Sunflower commented on my Senior Citizen benefits post:
“It’s nice to be a senior because of these benefits. Kidding aside, there are some establishments
who do not honor the senior citizen discount. Tsk tsk…”
who do not honor the senior citizen discount. Tsk tsk…”
I bet most of you have parents or relatives in their senior years qualified for the benefits under Republic Act No. 9994.
But did you know that:
And…
Any person who refuses to honor the Senior Citizen’s Card or violates any provision of Republic Act No. 9994 and its Implementing Rules and Regulations may suffer imprisonment of not less than two years and a fine of
not less than P50,000.00 but not exceeding P100,000.00?
not less than P50,000.00 but not exceeding P100,000.00?
Dining Out with Our Senior Loved Ones
We show our love to our Senior Citizen family members and friends by treating them to a meal every weekend. When dining out with a Senior Citizen, keep the following in mind:
If a group of 5 comprised of four (4) Non-Senior Citizens and one (1) Senior Citizen dines in a restaurant, how should the group be billed?
In computing the 20% discount and the exemption from VAT, the formula shall be:
(Total Billing Amount/No. of Customers) less 12%VAT * 20% =Senior Citizen Discount
The formula above will apply if no “individualized food item can be ordered or if the transaction with
the Senior Citizen is not processed separately. “ It is to be noted that the total billing amount used in the computation of the 20% discount of the Senior Citizen is the amount exclusive of VAT.
the Senior Citizen is not processed separately. “ It is to be noted that the total billing amount used in the computation of the 20% discount of the Senior Citizen is the amount exclusive of VAT.
*To know how much is the VAT component on any VAT purchase we make, here is a sample computation:
You bought a grocery item in the amount of P112.00 inclusive of VAT (take note: all your purchases from VAT-registered establishments are VAT-inclusive). How much is the selling price net of VAT? How much is the VAT?
Selling Price/1.12=Selling Price Net of VAT
P112/1.12=P100.00
Selling Price Net of VAT = P100.00
Value-added Tax of 12%= P12.00
It is recommended that the food, drinks and other consumable items purchased by the Senior Citizen in hotels and similar lodging establishments, restaurants, and recreation centers should be processed separately as an independent transaction from his/her non-eligible companions to ensure that it is for his/her exclusive consumption and enjoyment.
For restaurants, are condiments and side products covered by the Senior Citizen discount and VATexemption?
Yes. For restaurants, the discount shall be for the sale of food, drinks, desserts and other consumable items served by the establishments, including value meals and promotional meals, offered for the consumption of the general public.
Is there a maximum amount or cap on the discount that may be granted to Senior Citizens?For example, may a restaurant limit the grant of discount to Senior Citizens to P40 even if the computed 20% discount is higher than P40?
No. In no case shall the discount granted to Senior Citizens in the example be less than 20%. There should be no fixed, maximum amount or cap which will limit the discount below the rate of 20%. The 20% discount shall be given to goods purchased by Senior Citizens based on the selling price exclusive of VAT.
For set meals, what are the rules?
The 20% discount and VAT exemption shall also apply to set meals purchased by Senior Citizens, provided that the meal shall be limited to a single-serving meal with beverage for an individual senior citizen. In case the set meal is not limited to a single serving and is shared with Non-Senior Citizens, the value of the food purchase attributable to the Senior Citizen may be computed in accordance with the formula stated in the First Question.
If a Senior Citizen orders various dine-in foods, then takes home the leftover, is the order subject to 20% discount?
The 20% discount shall apply to dine in, take-out and take-home orders (excluding bulk orders) as long as it is the Senior Citizen himself/herself who is present and personally ordering and can show a valid Senior Citizen ID card.
In the example above, the Senior Citizen merely takes home the unfinished or unconsumed dine-in order. He should be entitled to the discount, provided that the leftover is not part of bulk orders.
What is the rule for purchase of group meals by “group walk-ins” or group composed of all Senior Citizens?
If the group of diners is composed of Senior Citizens who ordered for group meals or food items for sharing in restaurants, each Senior Citizen with a valid Senior Citizen’s ID card shall be entitled to a 20% discount and VAT exemption, hence, if all the Senior Citizens in the group have valid Senior Citizen’s ID cards, the entire food purchase shall be entitled to the 20% discount and VAT exemption. In case not all the Senior Citizens have their valid Senior Citizen’s ID cards, the value of the food purchase attributable to Senior Citizens with Senior Citizen’s ID cards may be computed in accordance with the formula stated above.
What are considered “bulk orders”?
Bulk orders are within the context of pre-contracted or pre-arranged group meals or packages, and hence, not entitled to 20% discount and VAT exemption.
Are set orders primarily marketed for children like McDonald’s Happy Meal or Jollibee’s Kiddie Meal entitled to 20% discount if purchased by a Senior Citizen?
No, meals primarily prepared and intentionally marketed for children and not for Senior Citizen’s personal consumption are not entitled to 20% discount.
What comprises the Most Expensive Meal Combination (MEMC)?
The MEMC is an amount corresponding to the combination of the most expensive and biggest single-serving meal with beverage served in a quick service restaurant. The MEMC is deemed flexible and is adjusted accordingly by food establishments to estimate a single food purchase for an individual senior citizen. MEMC is applied only to take-out, take home, drive thru and delivery orders.
Are purchases of “pasalubong” by Senior Citizens from stores, kiosks, food carts and stalls in food courts subject to 20% discount? Are they exempt from VAT?
“Pasalubong “ food items which are single-serving/solo meal for the personal and exclusive consumption of the Senior Citizen are entitled to the 20% discount, as well as the exemption from VAT. However, oter “pasalubong” food items (e.g. box of biscocho, bottles of ube jam, several packets of mango preserves, etc) which are not for the personal and exclusive consumption of the Senior Citizen are NOT entitled to 20% discount and VAT exemption. This limitation extends to “novelty items” or non-consumables sold in restaurants.
What are the rules for call-in/phone-in orders?
Called-in or phoned-in orders are actually delivery orders entitled to 20% discount and VAT exemption.
Hence, they are likewise subject to certain conditions: i.e. senior citizen ID card number must be given while making the order over the telephone: the senior citizen ID card must also be presented upon delivery to verify the identity of the senior citizen entitled to the 20% discount and VAT exemption.
Hence, they are likewise subject to certain conditions: i.e. senior citizen ID card number must be given while making the order over the telephone: the senior citizen ID card must also be presented upon delivery to verify the identity of the senior citizen entitled to the 20% discount and VAT exemption.
In case of called-in or phoned-in orders of grouped meals, the food establishment must determine the number of senior citizens composing the group and the 20% discount shall be computed based on the value of the food attributable to the qualified senior citizens. Likewise, the senior citizen ID card number/s must be given while making the order over the telephone and the senior citizen ID card/s must be presented upon delivery to verify the identity of the senior citizen/s entitled to the 20% discount and VAT exemption.
Is the purchase of a whole cake subject to 20% discount?
A purchase of a whole cake may be considered as a purchase of a “group meal or meal for sharing.”
For instance, if the whole cake purchased is good for five (5) persons, and the group of diners is composed of five (5) Senior Citizens, each with a valid Senior Citizen’s ID card, then they shall be entitled to the 20% discount. If the group of diners is composed of Senior Citizens, but not all have their valid Senior Citizen’s ID card, or composed of Senior Citizens and Non-Senior Citizens, the value of the cake attributable to the qualified Senior Citizen/s shall be computed in accordance with the formula above.
If a Senior Citizen purchases a slice of cake or a personal serving of cake, he shall be entitled to the 20% discount.
What is the rule on the purchase of double/family pizza by a Senior Citizen?
Pizza orders may be considered as purchases of “group meal or meal for sharing”. For instance, if the pizza order is good for three (3) persons and the group of diners is composed of three (3) Senior Citizens, each with a valid Senior Citizen’s ID card, then they shall be entitled to the 20% discount or the entire food purchase shall be entitled to the 20% discount.
If the group of diners is composed of Senior Citizens, but not all have their valid Senior Citizen’s ID cars, or composed of Senior Citizens and Non-Senior Citizens, the value of the pizza attributable to the qualified Senior Citizen/s shall be computed in accordance with the formula set forth above.
What is the rule on the purchase of alcoholic products such as beer, wine and other liquors? Are they considered “drinks” entitled to the 20% discount and VAT exemption?
Generally, alcoholic beverages are not subject to the 20% discount and VAT exemption especially if purchased “in bulk”, “in buckets” or “in cases”. However, if served as a single serving drink, its purchase by a Senior Citizen is entitled to the 20% discount and VAT exemption.
However, alcoholic beverages purchased in a bar, club or cabaret are exempt from VAT but subject to amusement tax of 18% under Section 125 of the Tax Code as amended. A Senior Citizen may still avail of the 20% discount on the purchase of an alcoholic drink but the discount shall be limited only to a single serving of an
alcoholic beverage.
alcoholic beverage.
More on Senior Citizen benefits like: Are cigars/cigarettes
considered consumables subject to the 20% discount and other issues here.
considered consumables subject to the 20% discount and other issues here.
For complaints on any violation of the Republic Act and its IRR, file you complaints with the Office for Senior Citizen Affairs (OSCA) under the Mayor’s Office.
Source: BIR RMC
This is awesome to know that they honor senior citizen in the Philippines. It would help to those senior citizen out-there to get discounted on the product and goods.:)
Melgie
http://pinayexplorer21.blogspot.com
It's great to give seniors discounts as most live on very modest incomes. Dining out is such a special event that many people can't afford to do.
Yes perfect! Thank you for this informative post, Marie. Excited na akong maging Senior Citizen si Papa. Kami lahat excited, sya lang ang hindi. Haha!
Thanks for this additional info. I just want to share our experience. One day we dined at chowking and ordered a set meal, I presented my MILs Senior Citizen ID since she was with us that time. Then the cashier told me, it cannot be honored since the set meal was already discounted. Without any argument, pumayag na ako. Do you think tama yun?
Hi, Daddy Allan! Honestly, ang inspiration ko to make this post is a post Mommy Maye made about her Nanay's birthday 🙂 Yung rule sa set meal and how to get the senior citizen discount is stated above. Dun naman sa case where the Senior Citizen was not honored because the set meal was already discounted, I will ask around ha. So far, ang answer dito, although not pertaining to set meal, but on purchase of services or goods in general is this:
In the case of purchase of goods and services which are on promotional discount, e.g. discounted sale upon use of a membership/privilege card, may the Senior Citizen still avail of the 20% discount?
No. In the purchase of goods and services which are on promotional discount, the Senior Citizen shall avail of either the promotional discount or the 20% discount,whichever is higher. However, the discount that must be given to the Senior Citizen shall in no case be less than 20%.
If it is a meal that is good for 3, they do not honor. A lauriat and halo-halo meal for the senior citizen is given discount. My aunt and her friends had a breakfast get-together at Jollibee last year. There were 16 of us and there were twelve senior citizen. We paid less than 1K for all the food. Laking tipid!
This is a very informative post, indeed. Now ko lang nalaman na puwede ang kahit anong ID ng senior citizen kung wala yung senior citizen card. 🙂
Good information, Marie! Some restos don't apply the SR priveleges if they are on promo. Should be the SR privilege on top of it?
My dad and mom are enjoying this benefit a lot and it's good to know that they can enjoy the discounts even if their IDs are not with them.
Yes, this is really helpful for senior citizens and thanks for posting. I' undergone training for this topic when I worked at Celebrity Plaza as F & B Manager.
I think the idea is that the discount should be solely enjoyed by the senior citizen.
They should honor it even to those without senior citizen ID's coz I guess they can tell if they are seniors or not. Yeah its really nice to have such benefits.
I hope that all business establishment will honor and practice this for all the senior citizen.
It's good to know all these things as I'm not familiar on how a Senior Citizen card works. All I know is that, you can get discounts on restaurants and pharmacies. I normally ask my mom-in-law to buy my meds from the Phils. of the discount she can use when purchasing.
It's really nice to know that the senior citizens in this country gets benefits and priviledges because they do need it.
Why are there so many rules? Do they really want to give this privileges or not?
Thanks for this. Just to be sure, any restaurant is required by law to give a scd, for dine in, take out and home delivery? Im asking because Pho Hoa refused to honor my mother's scd because we ordered for home delivery and that is their policy, not to accept scd when its delivered. Would you know wjere and how I can report them? Thanks so much
How many times does a senior allowed for discount in an establishment? For example if they already use it in their dine-in orders and wishes to take out another food in which it is another transaction are they still allowed or be gven diacount?
How many times can a senior avail his/her priviledge in an establishment? For example if they already used their priviledge in their dine-in orders and wishes to use it again in a take out order are they still allowed or b gven their discount?
Can the seniors avail their discount repeatedly in just one store? Like for example scd used with a complete set of meal during dine-in. If they decide to order again for take out on that same day,can they still used the scd?I mean,is it unlimited use?