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SC Discount Guideline Draft Rev - GTI
SC Discount Guideline Draft Rev - GTI
TO : ALL CONCERNED
RE : GUIDELINES FOR SENIOR CITIZEN DISCOUNT
Please find below guidelines for Senior Citizen Discount in compliance with Republic
Act No. 9994 (The Expanded Senior Citizen Act) and Its Implementing Rules and
Regulations:
PRIVILEGE/ENTITLEMENT:
(The above are quoted from the provisions of the IMPLEMENTING RULES AND
REGULATIONS OF REPUBLIC ACT NO. 9994, ALSO KNOWN AS THE "EXPANDED SENIOR
CITIZENS ACT OF 2010," AN ACT GRANTING ADDITIONAL BENEFITS AND PRIVILEGES
TO SENIOR CITIZENS, FURTHER AMENDING REPUBLIC ACT NO. 7432 OF 1992 AS
AMENDED BY REPUBLIC ACT NO. 9257 OF 2003)
BASIC DISCUSSION:
1. Called-in or phoned-in orders are delivery orders entitled to 20% discount
and VAT exemption.
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.
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 and VAT
exemption or the entire food purchase shall be entitled to the 20% discount and
VAT exemption.
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.
A Senior Citizen may still avail of the 20% discount and VAT exemption on the
purchase of an alcoholic drink but the discount shall be limited only to a
single serving of an alcoholic beverage.
Condiments and Side Products fall within the ambit of “other consumable items
served by the establishments” therefore it is subject to 20% Senior Citizen
Discount and Vat Exempt.
10. Purchase of goods and services which are on promotional discount,
e.g., discounted sale upon use of a membership/privilege card
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 the Senior Citizen used his privilege card/promotional discount which is
higher than the 20% Senior Citizen discount, the sale is still exempt from VAT.
For instance, if the order consists of five (5) Set Meals, deduct the 20%
discount from the most expensive and biggest single-serving among the
five (5) ordered set meals.
Thank you.