SC clarifies scope of 20% senior citizen discount on burial services

The Supreme Court has shed light on the extent of the 20-percent discount granted to senior citizens, particularly on whether funeral and burial services are covered under the law.

In its latest #SCphPodcast episode, the High Court discussed the legal basis and evolution of the benefit under the Expanded Senior Citizens Act, emphasizing that the discount extends beyond commonly recognized privileges such as medicines, transportation and dining.

Court of Tax Appeals Associate Justice Lanee S. Cui-David, a member of the Philippine Judicial Academy’s Taxation Law Department and former deputy commissioner of the Bureau of Internal Revenue, explained that funeral and burial-related services may qualify for the 20-percent discount under existing laws and regulations.

The discussion revisited the rationale behind granting such privileges to elderly Filipinos, noting that the measure was designed to ease the financial burden on senior citizens and their families.

The Supreme Court also highlighted that amendments to the Senior Citizens Act expanded the scope of benefits through the years, including coverage for certain interment and burial-related services.

The High Court earlier clarified in separate issuances that actual burial and interment services — including grave digging and related expenses — may be covered by the mandatory discount, subject to existing implementing rules.

The podcast episode comes amid renewed public interest in the benefits guaranteed to senior citizens under Philippine law, particularly as families continue to grapple with rising healthcare and funeral costs.

The episode is available on Spotify, Apple Podcasts, YouTube, Facebook and the Supreme Court PH website.