Senior citizens not entitled to discounted pet grooming

Persida Acosta

Persida Acosta

Dear PAO,
I am already a senior citizen living in Quezon City. I have a dog which I brought to a pet shop in a mall for the purpose of pet grooming. The pet shop refused to give the discount for senior citizen despite showing to them my senior citizen identification card. Is this allowed?

Dear Ramil,
The law that governs benefits and privileges of senior citizens is Republic Act (R.A.) No. 9994 which amends R. A. No. 7432. Section 4 of the said law provides that senior citizens shall be entitled to the grant of 20% discount and exemption from the value-added tax (VAT), if applicable, on the sale of the following goods and services from all establishments, for the exclusive use and enjoyment or availment of the senior citizen:

(1) on the purchase of medicines, including the purchase of influenza and pnuemococcal vaccines, and such other essential medical supplies, accessories and equipment to be determined by the Department of Health (DOH);

(2) on the professional fees of attending physician/s in all private hospitals, medical facilities, outpatient clinics and home health care services;

(3) on the professional fees of licensed professional health providing home¬health care services as endorsed by private hospitals or employed through home health care employment agencies;

(4) on medical and dental services, diagnostic and laboratory fees in all private hospitals, medical facilities, outpatient clinics, and home health care services, in accordance with the rules and regulations to be issued by the DOH, in coordination with the Philippine Health Insurance Corporation (PhilHealth);

(5) actual fare for land transportation travel in public utility buses (PUBs), public    utility jeepneys (PUJs), taxis, Asian utility vehicles (AUVs), shuttle services and public railways, including Light Rail Transit (LRT), Mass Rail Transit (MRT), and Philippine National Railways (PNR); (6) actual transportation fare for domestic air transport services and sea shipping vessels and the like, based on the actual fare and advanced booking; (7) the utilization of services in hotels and similar lodging establishments, restaurants and recreation centers; (8) admission fees charged by theaters, cinema houses and concert halls, circuses, carnivals, and other similar places of culture, leisure and amusement; and (9) funeral and burial services for the death of senior citizens.

We would like to emphasize that a senior citizen may claim the 20 percent discount from the establishment provided the services or sale is for the exclusive use and enjoyment or availment of the senior citizen. In your situation, you cannot claim the discount because the services rendered by the pet shop are not for your exclusive use and enjoyment. The service- pet grooming- to be rendered is for the benefit of your pet which is not directly for your body and health.

We hope that we have addressed your legal concern. Please be reminded that this advice is based solely on the facts you have narrated and our appreciation of the same. Our opinion may vary when other facts are changed or elaborated.

Thank you for your continued trust and support.

Editor’s note: Dear PAO is a daily column of the Public Attorney’s Office. Questions for Chief Acosta may be sent to


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  1. ang tollway fee ba exemted sa sr citizen discount? sinubukan kong humingi ng discount tuwing ako ay bumibiyahe sa slex pero ang sagot ay hindi raw sila sakop ng sr citizen discount.

    • Per BIR Revenue Memorandum Circular No. 38-2012, dated Aug. 3, 2012 and signed by BIR Commissioner Kim Henares:

      A18: NO, toll fees are not the same as “fares”. Hence, it is not subject to the 20% Senior Citizen Discount.