19/10/2023
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SC: Senior Citizen Discount Does Not Apply to Golf and Country Club Membership Dues |
Non-profit, stock golf and country clubs are not mandated to give a 20% senior citizen discount to their senior members on membership dues. However, the senior citizen discount applies to fees for locker rentals and other charges pertaining to their use of the clubsβ facilities and equipment.
Thus ruled the Supreme Courtβs First Division, in a Decision penned by Associate Justice Jose Midas P. Marquez, partially granting the consolidated petitions under Rule 45 filed by the Department of Social Welfare and Development (DSWD) and The Manila Southwoods Golf and Country Club, Inc. (Manila Southwoods).
In partially granting the petitions, the Court clarified the scope of the 20% senior citizen discount mandated by Section 4(a) of the Expanded Senior Citizens Act.
The Court held that the senior citizen discount under Section 4(a) expressly applies to the sale of goods and services.
The Court thus declared that associations charging membership dues are not required to give the 20% senior citizen discount, in accordance with Section 4(a) of the Expanded Senior Citizens Act, which does not grant the discount on the collection of dues for the privilege of membership. However, golf and country clubs are required to provide qualified members with the 20% senior citizen discount on payment of fees for locker rentals as well as other charges pertaining to the membersβ purchase of services provided by the club.
The Court further ruled that the assailed provision, Rule IV, Article 7, Section 4 (2), of the IRR, is invalid for carving out an exemption for non-profit, stock golf and country clubs, when the Expanded Senior Citizens Act, which mentions recreation centers in general, provides none. The Court also dismissed DSWDβs argument that the Expanded Senior Citizens Act should be limited to basic goods and services supplied to underprivileged senior citizens by establishments catering to the general public.
Reiterating its 2017 ruling in Southern Luzon Drug Corporation v. DSWD, the Court held that to βrecognize all senior citizens as a group, without distinction as to income, is a valid classification.β It added that β[w]hen the Constitution declared its intention to prioritize the predicament of the underprivileged sick, elderly, disabled, women and children, it did not make any reservation as to income, race, religion, or any other personal circumstances. It was a blanket privilege afforded to the group of citizens in the enumeration in view of the vulnerability of their class.β
Read more at https://sc.judiciary.gov.ph/sc-senior-citizen-discount-does-not-apply-to-golf-and-country-club-membership-dues/. Read the Decision in full at https://sc.judiciary.gov.ph/202417-203245-hon-corazon-j-soliman-in-her-capacity-as-secretary-of-the-department-of-social-welfare-and-development-vs-carlos-t-santos-the-manila-southwoods-golf-and-country-club-inc-vs-carlo/.