Ma. Lourdes B. Recente

July 27, 2007 BIR RULING [DA-424-07] Ma. Lourdes B. Recente Director IV, Department of Finance Roxas Boulevard cor. Vito Cruz Street Manila 1004 M a d a m : This refers to your letter dated June 26, 2007 requesting for comments regarding the complaint of senior citizens on the non-granting of their 20% discount on credit card purchases of medicines. In reply, please be informed that Section 4 (a) of Republic Act (RA) No. 9257, otherwise known as the "Expanded Senior Citizens Act of 2003", provides, to wit: "SEC. 4. Privileges for the Senior Citizens . The senior citizen shall be entitled to the following: (a) the grant of twenty percent (20%) discount from all establishments relative to the utilization of services in hotels and similar lodging establishment, 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;" The afore-quoted provision of RA 9257 uses the phrase "purchase of medicines" and does not distinguish whether the said purchase will be made in cash or by using a credit card. It is a well known maxim in statutory construction that where the law does not distinguish, no distinction shall be made. aCASEH In addition thereto, one of the intentions for the enactment of RA 9257 is to grant benefits and special privileges to senior citizens, which includes the grant of 20% discount on the purchase of medicines. The failure to grant the 20% discount on purchase of medicines using credit cards is not only repugnant to and will not give effect to the legislative intent of RA 9257, but will also result to injustice to senior citizens. In view thereof, this Office is of the opinion that any establishment who refuses to grant the 20% discount on credit card purchases of medicines is clearly violating the provisions of RA 9257 and its implementing rules and regulations. Very truly yours, Commissioner of Internal Revenue By: (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service