Special Protection of Children Against Abuse,

Exploitation and Discrimination

Republic Act No. 7610

AN ACT PROVIDING FOR STRONGER DETERRENCE AND

SPECIAL PROTECTION AGAINST CHILD ABUSE,
EXPLOITATION AND DISCRIMINATION, PROVIDING
PENALTIES FOR ITS VIOLATION, AND FOR OTHER
PURPOSES

DEFINITION OF TERMS:
1. CHILDREN - refers to person below eighteen (18) years
of age or
those over but are unable to fully take care of
themselves or protect themselves from abuse,
neglect, cruelty, exploitation or discrimination
because of a physical or mental disability or
condition.
2. CHILD ABUSE - Refers to maltreatment, whether
habitual or not, of
the child which includes any of the following;
a) Psychological and physical abuse, neglect, cruelty,
sexual abuse and emotional maltreatment;
b) Any act by deeds or words which debases,
degrades or demeans the intrinsic worth and
dignity of a child as a human being;
c) Unreasonable deprivation of his basic needs for
survival, such as food and shelter;
d) Failure to immediately give medical treatment to
an injured child resulting in serious impairment of
his growth and development or in his permanent
incapacity or death

OFFENSES AGAINST CHILDREN

1. Child Prostitution and other sexual abuse
2. Attempt to commit child prostitution
3. Child Trafficking
4. Attempt to commit child trafficking
5. Child pornography and indecent shows and publication
6. Other Acts of Neglect, Abuse, Cruelty or Exploitation
and Other Conditions Prejudicial to the Child’s
Development

CHILD PROSTITUTION AND OTHER SEXUAL ABUSE

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Who are deemed to be children exploited in prostitution and
other sexual abuse?
1. Children, whether male or female,
2. Who for money, profit, or other consideration or due to
coercion or influence of adult, syndicate or group
3. Indulge in sexual intercourse or lascivious conduct

What is lascivious conduct?

1. The intentional touching, either directly or through
clothing, of the genitalia, anus, groin, breast, inner
thigh, or buttocks; or any act of lewdness;
2. Done with force or intimidation, fraudulent
machination or grave abuse of authority; or where the
offended party is deprived of reason or otherwise
unconscious;
3. With intent to abuse, humiliate, harass, degrade the
child, or arouse or gratify the sexual desire of any
person
4. Bestiality, masturbation, lascivious exhibition of the
genitals or pubic area of a person

Who may be liable?

1. Those who engage in, or promote, facilitate or induce

child prostitution which includes, but are not limited to,
the following:
a) acting as a procurer of a child prostitute
b) inducing a person to be a client of a child
prostitute
c) taking advantage of influence or relationship to
procure a child as a prostitute
d) threatening or using violence towards a child to
engage him as a prostitute
e) giving monetary consideration/pecuniary benefit
NOTE: Penalty- Reclusion Temporal medium to
Reclusion Perpetua

2. Those who commit the act of sexual intercourse or

lascivious conduct with a child exploited in prostitution
or subjected to other sexual abuse.
NOTE: Penalty – the same with Article 335 and 336 of
RPC except if victim is under 12 yrs (Reclusion
Temporal medium)

3. Those who derive profit or advantage therefrom -as

manager or owner of the establishment where the
prostitution takes place/establishment serving as cover
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 or which engages in prostitution other than activity it
was licensed for.
NOTE: Penalty - Reclusion Temporal medium to
Reclusion Perpetua

ATTEMPT TO COMMIT CHILD PROSTITUTION

Who may attempt to commit child prostitution?

a) Any person, not being a relative of a child, is found
alone with the said child inside the room or cubicle of a
house, an inn, hotel, motel, pension house, apartelle or
other similar establishment, vessel, vehicle or any other
hidden or secluded area which would lead a reasonable
person to believe that the child is about to be exploited
in prostitution and other sexual abuse.
b) Any person, receiving services from a child in a sauna
parlor or bath, massage clinic, health club and other
similar establishments.
NOTE: Penalty – Two (2) degree lower than that
prescribed for the consummated felony.

CHILD TRAFFICKING

Any person who shall engage in trading and dealing

with children including, but not limited to, the act of buying
and selling of a child for money, or for any other
consideration or barter.

Penalty - Reclusion Temporal to Reclusion Perpetua. If victim

is under 12 years, maximum period

ATTEMPT TO COMMIT CHILD TRAFFICKING

Acts punished
1. Allowing a child to travel alone to a foreign country
2. Pregnant woman’s execution of affidavit of consent to
adoption of unborn child for consideration
3. Recruitment of women or couples for child bearing for
purposes of child trafficking
4. Simulation of birth by doctor, hospital, clinic official,
etc. for the purpose of child trafficking
5. Finding children among low-income families, hospitals
etc. to sell
NOTE: Penalty - Two (2) degree lower from the
consummated felony

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CHILD PORNOGRAPHY AND INDECENT SHOWS AND
PUBLICATION

Acts punished
1. hire, employ, use, persuade, induce or coerce a child to
perform in obscene exhibitions and indecent shows,
whether live or in video,
2. model in obscene publications or pornographic
materials or to sell or distribute the said materials
NOTE: Penalty - Prision Mayor. If under 12 years,
maximum period
Any ascendant, guardian, or person entrusted in any
capacity with care of a child who shall cause and/or
allow such child to be employed or to participate in an
obscene play, scene, act, movie or show or in any other
acts covered by this section shall suffer the penalty of
Prision Mayor medium.

OTHER ACTS OF NEGLECT, ABUSE, CRUELTY OR

EXPLOITATION AND OTHER CONDITIONS PREJUDICIAL
TO THE CHILD’S DEVELOPMENT

Who may commit the crime?

1. Any person who shall commit any other acts of child
abuse, cruelty or exploitation or be responsible for other
conditions prejudicial to the child's development
including those covered by Article 59 of Presidential
Decree No. 603, as amended, but not covered by the
Revised Penal Code,
NOTE: Penalty - Prision Mayor Minimum
2. Any person who shall keep or have in his company a
minor, twelve (12) years or under or who is ten (10)
years or more his junior in any public or private place,
hotel, motel, beer joint, discotheque, cabaret, pension
house, sauna or massage parlor, beach and/or other
tourist resort or similar places.
Exception: Person related within the fourth degree of
consanguinity or affinity or any bond recognized by law,
local customs and tradition or acts in the performance
of a social, moral or legal duty.
NOTE: Penalty - Prision Mayor maximum and fine of not
less than ₱50,000.00
3. Any person who shall induce or deliver or offer a minor
to anyone prohibited under R.A. 7610 as above
described.
NOTE: Penalty - Prision Mayor Medium and fine of not
less than ₱50,00.00.
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 4. Any person, owner, manager or one trusted with the
operation of any public or private place of
accommodation, whether for occupancy, food, drink, or
otherwise, including residential places, who allows any
person to take along with him such place or places any
minor herein described.
NOTE: Penalty - Prision Mayor Medium and fine of not
less than ₱ 50,000.00
5. Any person who shall use, coerce, force or intimidate a
street child or any other child to:
a) beg or use begging as a means of living
b) act as conduit or middleman in drug trafficking or
pushing
c) conduct any illegal activities.
NOTE: Penalty - Prision Correccional Medium to
Reclusion Perpetua

Circumstances which gravely threaten or endanger the

survival and normal development of children:

1. Being in a community where there is armed conflict or

being affected by armed conflict-related activities;

2. Working under conditions hazardous to life, safety and

morals which unduly interfere with their normal
development;

3. Living in or fending for themselves in the streets of

urban or rural areas without the care of parents or a
guardian or any adult supervision needed for their
welfare;

4. Being a member of an indigenous cultural community

and/or living under conditions of extreme poverty or in
an area which is underdeveloped and/or lacks or has
inadequate access to basic services needed for a good
quality of life;

5. Being a victim of a man-made or natural disaster or

calamity; or

6. Circumstances analogous to those above stated which

endanger the life, safety or normal development of
children.

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Sanctions for Establishments or Enterprises
1. shall be immediately closed and their authority or
license to operate cancelled, without prejudice to the
owner or manager thereof being prosecuted under this
Act and/or the Revised Penal Code, as amended, or
special laws.
2. "off limits" shall be conspicuously displayed outside the
establishments or enterprises by the Department of
Social Welfare and Development for such period which
shall not be less than one (1) year.

Persons required by law to report child abuse cases

1. The head of a public or private hospital, medical clinic
or similar institution, as well as the physician and
nurse who attended to the needs of the abused child.
2. Teachers and administrators of public schools
3. Parole and probation officers
4. Government lawyers
5. Law enforcement officers
6. Barangay officials
7. Correction officers such as jail guards
8. Other government officials and employees whose work
involves dealing with children

Republic Act No. 9231

“AN ACT PROVIDING FOR THE ELIMINATION OF THE

WORST FORMS OF CHILD LABOR AND AFFORDING
STRONGER PROTECTION FOR THE WORKING CHILD,
AMENDING FOR THIS PURPOSE REPUBLIC ACTNO.
7610, AS AMENDED, OTHERWISE KNOWN AS THE
"SPECIAL PROTECTION OF CHILDREN AGAINST CHILD
ABUSE, EXPLOITATION AND DISCRIMINATION ACT"

Employment of Children

General Rule: Children below fifteen (15) years of age shall

not be employed.

Exceptions:
1) When a child works directly under the sole
responsibility of his/her parents or legal guardian and
where only members of his/her family are employed:
Provided, however, that his/her employment neither
endangers his/her life, safety, health, and morals, nor
impairs his/her normal development: Provided,
further, That the parent or legal guardian shall provide
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 the said child with the prescribed primary and/or
secondary education; or
2) Where a child's employment or participation in public
entertainment or information through cinema, theater,
radio, television or other forms of media is
essential: Provided, That the employment contract is
concluded by the child's parents or legal guardian, with
the express agreement of the child concerned, if
possible, and the approval of the Department of Labor
and Employment: Provided, further, That the following
requirements in all instances are strictly complied with:
(a) The employer shall ensure the protection, health,
safety, morals and normal development of the
child;
(b) The employer shall institute measures to prevent
the child's exploitation or discrimination taking
into account the system and level of
remuneration, and the duration and arrangement
of working time; and
(c) The employer shall formulate and implement,
subject to the approval and supervision of
competent authorities, a continuing program for
training and skills acquisition of the child.

Hours of Work of a Working Child

(1) A child below fifteen (15) years of age may be allowed to
work for not more than twenty (20) hours a
week: Provided, That the work shall not be more than
four (4) hours at any given day;
(2) A child fifteen (15) years of age but below eighteen (18)
shall not be allowed to work for more than eight (8)
hours a day, and in no case beyond forty (40) hours a
week;
(3) No child below fifteen (15) years of age shall be allowed
to work between eight o'clock in the evening and six
o'clock in the morning of the following day and no child
fifteen (15) years of age but below eighteen (18) shall be
allowed to work between ten o'clock in the evening and
six o'clock in the morning of the following day."

Prohibition Against Worst Forms of Child Labor

No child shall be engaged in the worst forms of child labor.
These shall refer to any of the following:
(1) All forms of slavery, as defined under the "Anti-
trafficking in Persons Act of 2003", or practices similar
to slavery such as sale and trafficking of children, debt
bondage and serfdom and forced or compulsory labor,
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 including recruitment of children for use in armed
conflict; or
(2) The use, procuring, offering or exposing of a child for
prostitution, for the production of pornography or for
pornographic performances; or
(3) The use, procuring or offering of a child for illegal or
illicit activities, including the production and
trafficking of dangerous drugs and volatile substances
prohibited under existing laws; or
(4) Work which, by its nature or the circumstances in
which it is carried out, is hazardous or likely to be
harmful to the health, safety or morals of children,
such that it:
(a) Debases, degrades or demeans the intrinsic worth
and dignity of a child as a human being; or
(b) Exposes the child to physical, emotional or sexual
abuse, or is found to be highly stressful
psychologically or may prejudice morals;
(c) Is performed underground, underwater or at
dangerous heights; or
(d) Involves the use of dangerous machinery, equipment
and tools such as power-driven or explosive power-
actuated tools; or
(e) Exposes the child to physical danger such as, but
not limited to the dangerous feats of balancing,
physical strength or contortion, or which requires
the manual transport of heavy loads; or
(f) Is performed in an unhealthy environment exposing
the child to hazardous working conditions, elements,
substances, co-agents or processes involving
ionizing, radiation, fire, flammable substances,
noxious components and the like, or to extreme
temperatures, noise levels, or vibrations; or
(g) Is performed under particularly difficult conditions;
or
(h)Exposes the child to biological agents such as
bacteria, fungi, viruses, protozoans, nematodes and
other parasites; or
(i) Involves the manufacture or handling of explosives
and other pyrotechnic products."

Access to Education and Training for Working Children -

No child shall be deprived of formal or non-formal education.
In all cases of employment allowed in this Act, the employer
shall provide a working child with access to at least primary
and secondary education.

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Prohibition on the Employment of Children in Certain
Advertisements - No child shall be employed as a model in
any advertisement directly or indirectly promoting alcoholic
beverages, intoxicating drinks, tobacco and its byproducts,
gambling or any form of violence or pornography.

Who may file a complaint for child abuse?

1. Offended party
2. Parents or guardians
3. Ascendant or collateral relative within the third degree
of consanguinity
4. Officer, social worker or representative of a licensed
child-caring institution
5. Officer or social worker of the Department of Social
Welfare and Development
6. Barangay chairman of the place where the violation
occurred, where the child is residing or employed; or
7. At least three (3) concerned, responsible citizens where
the violation occurred

G.R. No. 214497

EDUARDO QUIMVEL y BRAGA vs. PEOPLE OF THE
PHILIPPINES

FACTS:
AAA, seven years old, is the oldest among the children of XXX
and YYY. Quimvel was the caretaker of the ducks of AAA's
grandfather. He lived with AAA's grandparents whose house
was just a few meters away from YYY's house.

In the evening of July 18, 2007, YYY went out of the house to
buy kerosene since there was no electricity. While YYY was
away, Quimvel arrived bringing a vegetable viand from AAA's
grandfather. AAA requested Quimvel to stay with them as she
and her siblings were afraid. He agreed and accompanied
them. AAA and her siblings then went to sleep. However, she
was awakened when she felt Quimuel's right leg on top of her
body. She likewise sensed Quimvel inserting his right hand
inside her panty. In a trice, she felt Quimvel caressing her
private part. She removed his hand. Quimvel was about to
leave when YYY arrived. She asked him what he was doing in
his house. Quimvel replied that he was just accompanying
the children.

Later in the evening of July 29, 2007, XXX asked her childres
what they were doing while she was away. BBB told her that
Quimvel touched her Ate. When XXX asked AAA what
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Quimvel did to her, she recounted that Quimvel laid down
beside her and touched her vagina.

Upon hearing this, XXX and YYY went to the Office of

the Barangay Tanod and thereafter to the police station to
report the incident. Afterwards, they brought AAA to a doctor
for medical examination.
As expected, Quimvel denied the imputation hurled against
him.

ISSUE:
Whether or not petitioner is guilty beyond reasonable doubt
of the crime of Acts of Lasciviousness as penalized under Sec.
5 (b) of RA 7610.

HELD:
Yes. AAA entrusted to petitioner her safety and that of her
siblings, only to be betrayed. In this situation, the Court finds
that because of the relative seniority of petitioner and the
trust reposed in him, petitioner abused the full reliance of
AAA and misused his ascendancy over the victim. These
circumstances can be equated with "intimidation" or
"influence" exerted by an adult, covered by Sec. 5(b) of RA
7610. Ergo, the element of being subjected to sexual abuse
is met.

Comment on Opinions:

ESTELA M. PERLAS-BERNABE
I concur with Associate Justice Perlas-Bernabe on her
strong argument that Section 5 (b), Article III of R.A. No. 7610
covers a situation wherein a child engages in any lascivious
conduct through coercion or intimidation, even if such sexual
abuse occurred only once.

The said provision substantially states that those who

commit the act of sexual intercourse or lascivious conduct
with a child exploited in prostitution or subject to other
sexual abuse; provided, that the victims is under twelve (12)
years of age, are penalize by the law.

Hence, it is clear that a singular act of sexual abuse

committed against a child is enough to qualify the
perpetrators under the law.

MARVIC M.V.F. LEONEN

I disagree with Associate Justice Leonen.

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 According to her, Article 336 of the Revised Penal Code
is ineffective for the provision it referred, Article 335, was
repealed by R.A. No. 8353 or the Anti-Rape Law. However, if
the Congress has the intent in making Article 336 as
ineffective, they would have repealed it. Rather, Article 335
was deemed amended, modified, or repealed by R.A. No.
8353.

Thus, Article 336 of revised Penal Code was not

repealed.

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 EXPANDED SENIOR CITIZENS ACT

Republic Act No. 9257

AN ACT GRANTING ADDITIONAL BENEFITS AND

PRIVILEGES TO SENIOR CITIZENS AMENDING FOR THE
PURPOSE REPUBLIC ACT NO. 7432, OTHERWISE KNOWN
AS "AN ACT TO MAXIMIZE THE CONTRIBUTION OF
SENIOR CITIZENS TO NATION BUILDING, GRANT
BENEFITS AND SPECIAL PRIVILEGES AND FOR OTHER
PURPOSES

Who are considered as senior citizen?

SENIOR CITIZEN or ELDERLY shall mean any
resident citizen of the Philippines at least sixty (60)
years old.

What are the policies of the act?

1. To motivate and encourage the senior citizens to
contribute to nation building.
2. To encourage their families and the communities they
live with to reaffirm the valued Filipino tradition of
caring for the senior citizens.
3. To give full support to the improvement of the total well-
being of the elderly and their full participation in society
considering that senior citizens are integral part of
Philippine society.
4. To recognize the rights of senior citizens to take their
proper place in society. This must be the concern of the
family, community, and government.
5. To provide a comprehensive health care and
rehabilitation system for disabled senior citizens to
foster their capacity to attain a more meaningful and
productive ageing.
6. To recognize the important role of the private sector in
the improvement of the welfare of senior citizens and to
actively seek their partnership.

What are the privileges?

1. 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;

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2. A minimum of twenty percent (20%) discount on
admission fees charged by theaters, cinema houses and
concert halls, circuses, carnivals, and other similar
places of culture, leisure and amusement for the
exclusive use or enjoyment of senior citizens;
3. Exemption from the payment of individual income
taxes: Provided, that their annual taxable income does
not exceed the poverty level
4. Exemption from training fees for socioeconomic
programs;
5. Free medical and dental service, diagnostic and
laboratory fees such as, but not limited to, x-rays,
computerized tomography scans and blood tests, in all
government facilities, subject to the guidelines to be
issued by the Department of Health in coordination with
the Philippine Health Insurance Corporation
(PHILHEALTH);
6. Grant of twenty percent (20%) discount on medical and
dental services, and diagnostic and laboratory fees
provided under Section 4 (e) hereof, including
professional fees of attending doctors in all private
hospitals and medical facilities, in accordance with the
rules and regulations to be issued by the Department of
Health, in coordination with the Philippine Health
Insurance Corporation;
7. Grant of twenty percent (20%) discount in fare for
domestic air and sea travel for the exclusive use or
enjoyment of senior citizens;
8. Grant of twenty percent (20%) discount in public
railways, skyways and bus fare for the exclusive use
and enjoyment of senior citizens;
9. Educational assistance to senior citizens to pursue post
secondary, tertiary, post tertiary, as well as vocational
or technical education in both public and private
schools through provision of scholarship, grants,
financial aid subsidies and other incentives to qualified
senior citizens, including support for books, learning
materials, and uniform allowance, to the extent feasible.
10. To the extent practicable and feasible, the
continuance of the same benefits and privileges given
by the Government Service Insurance System (GSIS),
Social Security System (SSS) and PAG-IBIG, as the case
may be, as are enjoyed by those in actual service.
11. Retirement benefits of retirees from both the
government and private sector shall be regularly
reviewed to ensure their continuing responsiveness and
sustainability, and to the extent practicable and
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 feasible, shall be upgraded to be at par with the current
scale enjoyed by those in actual service.
12. To the extent possible, the government may grant
special discounts in special programs for senior citizens
on purchase of basic commodities, subject to the
guidelines to be issued for the purpose by the
Department of Trade and Industry (DTI) and the
Department of Agriculture (DA); and
13. Provision of express lanes for senior citizens in all
commercial and government establishments; in the
absence thereof, priority shall be given to them.

Proof of entitlement to avail the privileges mentioned:

a) ID issued by the city or municipal mayor or of the
barangay captain of the place where the senior
citizen or the elderly resides;
b) Passport of the elderly person or senior citizen
concerned; and
c) Other documents that establish that the senior
citizen or elderly person is a citizen of the Republic
and is at least sixty (60) years of age.

What are the penalties for the violation of the Act?

1. For the first violation, a fine of not less than Fifty
thousand pesos (P50,000.00) but not exceeding One
hundred thousand pesos (P100,000.00) and
imprisonment of not less than six (6) months but not
more than two (2) years; and
2. For any subsequent violation, a fine of not less than One
hundred thousand pesos (P100,000.00) but exceeding
Two hundred thousand pesos (P200,000.00) and
imprisonment for not less than two (2) years but not
less than six (6) years.
3. Any person who abuses the privileges granted herein
shall be punished with a fine of not less than Five
thousand pesos (P5,000.00) but not more than Fifty
thousand pesos (P50,000.00), and imprisonment of not
less than six (6) months.
4. If the offender is a corporation, organization or any
similar entity, the official thereof directly involved shall
be liable therefore.
5. If the offender is an alien or a foreigner, he shall be
deported immediately after service of sentence without
further deportation proceedings.
6. Upon filling an appropriate complaint, and after due
notice and hearing, the proper authorities may also
cause the cancellation or revocation of the business
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 permit, permit to operate, franchise and other similar
privileges granted to any business entity that fails to
abide by the provisions of this Act.

Republic Act No. 9994

AN ACT GRANTING ADDITIONAL BENEFITS AND

PRIVILEGES TO SENIOR CITIZENS, FURTHER
AMENDING REPUBLIC ACT NO. 7432, AS AMENDED,
OTHERWISE KNOWN AS "AN ACT TO MAXIMIZE THE
CONTRIBUTION OF SENIOR CITIZENS TO NATION
BUILDING, GRANT BENEFITS AND SPECIAL PRIVILEGES
AND FOR OTHER PURPOSES

UTILITY DISCOUNT
1. Five (5%) Discount - The grant of a minimum of five
percent (5%) discount relative to the monthly utilization
of water and electricity by households with senior
citizens; Provided, That the individual meters for the
foregoing utilities are registered in the name of the
senior citizen residing therein. To avail of the discount,
the senior citizen shall:
a) Apply for the discount personally or thru a
representative. There shall be annual renewal of
application to the utility provider.
b) Submit requirements.
c) Proof of age and citizenship
d) Proof of billing. Meter registration should be in the
name of the senior citizen for a period of one year
e) Proof of residence
2. Fifty (50%) Discount - The grant of a 50% discount an all
electricity, water, telephone consumption for DSWD-
accredited senior citizens centers and residential care
institutions or group homes that are government-run or
organized and operated by non-stock, non-profit
domestic corporations. Such senior citizens centers and
residential care or group homes must have been in
operation for at least six (6) months and must have a
separate meter for said utilities/services.

What are the violations in Discounted Medicine Purchases?

1. When a senior citizen or his /her representative or a
person misusing the privileges by:
a) using several purchase booklets,
b) availing of the discounts to buy medicines, drugs,
medical accessories and supplies not for the use
of the senior citizen,
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 c) unauthorized use of the identification card of the
senior citizen.
2. When a medical practitioner gave prescription to other
persons in the name of the senior citizen or giving
anomalous prescription.
3. When retailers and establishments dispensing
medicines by:
a) refusing to grant the full 20% senior citizens
discount and VAT exemption on drug and
medicine purchases paid via credit card
b) making a distinction between branded and generic
drugs and medicines in giving the 20% discount
c) posting notices and signages telling customers
that availment of the 20% discount is limited to
cash purchases only
d) "limiting" of discountable drug and medicine
purchases to certain day
e) restricting the purchase time or period for senior
citizen discounts after a certain hour

What are the violations in Discounted Food Purchases?

1. Pegging a maximum amount of food purchase subject
to 20% discount and the VAT exemption, and/ or
posting of notice to that effect
2. Refusal to grant the 20% discount and VAT exemption
on take -out/ take home/ drive-thru orders it appearing
that the purchase is for the exclusive use and
enjoyment of senior citizens
3. Refusal to grant a 20% discount and VAT exemption on
delivery orders it appearing that the purchases is for the
exclusive use and enjoyment of senior citizens

G.R. No. 199669

SOUTHERN LUZON DRUG CORPORATION vs. THE
DEPARTMENT OF SOCIAL WELFARE AND
DEVELOPMENT et. al.

FACTS:
Petitioner is a domestic corporation engaged in the business
of drugstore operation in the Philippines while the
respondents are government' agencies, office and bureau
tasked to monitor compliance with R.A. Nos. 9257 and 9442
as well as prosecute and revoke licenses of erring
establishments.

On February 26, 2004, then President Gloria Macapagal-

Arroyo signed R.A. No. 9257, amending some provisions of
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R.A. No. 7432. The new law retained the 20% discount on the
purchase of medicines but removed the annual income
ceiling thereby qualifying all senior citizens to the privileges
under the law. Further, it modified the tax treatment of the
discount granted to senior citizens, from tax credit to tax
deduction from gross income, computed based on the net
cost of goods sold or services rendered.

ISSUE:
Whether or not the 20% sales discount for senior citizens
violate the petitioner's right to equal protection of the law.

HELD:
No. To recognize all senior citizens as a group, without
distinction as to income, is a valid classification. The
Constitution itself considered the elderly as a class of their
own and deemed it a priority to address their needs. When
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 the group of citizens in the
enumeration in view of the vulnerability of their class.

Comment on Dissenting Opinion:

ANTONIO T. CARPIO
Associate Justice Carpio have made a notable argument
in considering the amendment on R.A. Nos. 9257 and 9442
as an exercise of power of eminent domain and not police
power. He made a valid distinction as to what “taking” means
in police power and eminent domain.

I agree with him that “taking” in police power is only

“regulatory”, because police power is said to be the power to
regulate or at times the power to destroy in order to promote
the interest of general welfare. And as enunciated in various
jurisprudence, in the exercise of the police power the
following should be present: a lawful subject and a lawful
means. It is clear in that R.A. Nos. 9257 and 9442 has a
lawful subject, that is to promote the welfare of general class,
the senior citizens and PWDs to accord them social justice as
embodied in the constitution. However, as to the second
element, “lawful means” in which the restriction should be
“REASONABLY NECESSARY to the purpose sought to be
accomplished and not considered as UNDULY OPPRESSIVE
OR CONFISCATORY” was not complied with. Associate
17
Justice Carpio had a valid point in considering that “the 20%
discount granted to senior citizens and persons with disability
is not per se unreasonable, the tax treatment of the 20%
discount as tax deduction from gross income computed from
the net cost of the goods sold or services rendered is
oppressive and confiscatory.” It is a burden to these private
establishments for treating said discount as tax deduction
instead of treating it as tax credit because this would greatly
affect their profit. While the majority has considered that
future profit cannot be said to be a property subject to a valid
taking to consider it as an exercise of the power of eminent
to domain, it should also be considered that what was
actually taken was the “20% value or price of those
medicines” in addition to treating it as tax deduction and the
low profit was just the effect of said taking.

Justice Carpio was correct in saying that it was

confiscatory, hence absence of just compensation, the
amendment is unconstitutional.

18
 REFERENCES

Republic Act No. 7610 AN ACT PROVIDING FOR

STRONGER DETERRENCE AND SPECIAL
PROTECTION AGAINST CHILD ABUSE, EXPLOITATION
AND DISCRIMINATION, AND FOR OTHER PURPOSES
https://www.lawphil.net/statutes/repacts/ra1992/ra
_7610_1992.html

Republic Act No. 9231 AN ACT PROVIDING FOR THE

ELIMINATION OF THE WORST FORMS OF CHILD
LABOR AND AFFORDING STRONGER PROTECTION
FOR THE WORKING CHILD, AMENDING FOR THIS
PURPOSE REPUBLIC ACTNO. 7610, AS AMENDED,
OTHERWISE KNOWN AS THE "SPECIAL PROTECTION
OF CHILDREN AGAINST CHILD ABUSE,
EXPLOITATION AND DISCRIMINATION ACT
https://www.lawphil.net/statutes/repacts/ra2003/ra
_9231_2003.html

G.R. No. 214497 EDUARDO QUIMVEL y

BRAGA vs. PEOPLE OF THE PHILIPPINES
https://www.lawphil.net/judjuris/juri2017/apr2017/
gr_214497_2017.html

G.R. No. 214497 DISSENTING OPINION

https://www.lawphil.net/judjuris/juri2017/apr2017/
gr_214497_so_2017.html

Republic Act No. 9257 AN ACT GRANTING ADDITIONAL

BENEFITS AND PRIVILEGES TO SENIOR CITIZENS
AMENDING FOR THE PURPOSE REPUBLIC ACT NO.
7432, OTHERWISE KNOWN AS "AN ACT TO MAXIMIZE
THE CONTRIBUTION OF SENIOR CITIZENS TO
NATION BUILDING, GRANT BENEFITS AND SPECIAL
PRIVILEGES AND FOR OTHER PURPOSES
https://lawphil.net/statutes/repacts/ra2004/ra_9257
_2004.html

Republic Act No. 9994 AN ACT GRANTING ADDITIONAL

BENEFITS AND PRIVILEGES TO SENIOR CITIZENS,
FURTHER AMENDING REPUBLIC ACT NO. 7432, AS
AMENDED, OTHERWISE KNOWN AS "AN ACT TO
MAXIMIZE THE CONTRIBUTION OF SENIOR CITIZENS
TO NATION BUILDING, GRANT BENEFITS AND
SPECIAL PRIVILEGES AND FOR OTHER PURPOSES"

19
 https://www.lawphil.net/statutes/repacts/ra2010/ra
_9994_2010.html

G.R. No. 199669 SOUTHERN LUZON DRUG

CORPORATION vs. THE DEPARTMENT OF SOCIAL
WELFARE AND DEVELOPMENT, THE NATIONAL
COUNCIL FOR THE WELFARE OF DISABLED
PERSONS, THE DEPARTMENT OF FINANCE, and THE
BUREAU OF INTERNAL REVENUE
https://lawphil.net/judjuris/juri2017/apr2017/gr_19
9669_2017.html

G.R. No. 199669 DISSENTING OPINION

https://lawphil.net/judjuris/juri2017/apr2017/gr_19
9669_so_2017.html

20