G.R. No. 202417 & 203245, July 25, 2023.
Hon. Corazon J. Soliman, in her capacity as Secretary of the Department of Social Welfare and Development, Petitioner, vs. Carlos T. Santos, Respondent. [G.R. No. 203245] The Manila Southwoods Golf and Country Club, Inc., Petitioner, vs. Carlos T. Santos, Jr., Respondent.

FACTS

Respondent Carlos T. Santos, Jr., a senior citizen and regular member of petitioner The Manila Southwoods Golf and Country Club, Inc. (Manila Southwoods), requested the application of the 20% senior citizen discount on his monthly dues, locker rentals, and other fees for using the club’s facilities, pursuant to Republic Act No. 9994 (Expanded Senior Citizens Act of 2010). Manila Southwoods refused, citing an exemption under the Implementing Rules and Regulations (IRR) of RA 9994, specifically Section 4, Article 7, Rule IV, which states that non-profit, stock golf and country clubs not open to the general public are not mandated to grant the discount. Santos filed a complaint before the Regional Trial Court (RTC) of Quezon City to invalidate this IRR provision, impleading both Manila Southwoods and the Department of Social Welfare and Development (DSWD). The RTC declared the assailed IRR provision invalid and ordered Manila Southwoods to grant the discount. The DSWD and Manila Southwoods filed separate petitions before the Supreme Court, which were consolidated.

ISSUE

Whether non-profit, stock golf and country clubs are mandated to give a 20% senior citizen discount on monthly dues, locker rentals, and other charges for the use of their facilities under RA 9994, and consequently, whether the exemption provided in the IRR is valid.

RULING

The Supreme Court DENIED the petitions and AFFIRMED the RTC Decision. The assailed IRR provision is INVALID for being contrary to the clear and unequivocal language of Section 4(a)(7) of RA 9994, which grants senior citizens a 20% discount on the utilization of services in recreation centers from all establishments. The law makes no distinction between recreation centers open to the general public and exclusive clubs. The IRR provision, by creating an exemption for non-profit, stock golf and country clubs, impermissibly expanded the law by adding a condition not found in the statute. An administrative rule cannot amend or restrict the law it seeks to implement. Manila Southwoods is a recreation center under the law and is therefore mandated to grant the 20% discount to its senior citizen members for the utilization of its services. The Court rejected the arguments that the discount applies only to the sale of goods and services and not to membership dues, noting that membership dues cover the use of facilities and services. The Court also held that the law’s intent to benefit all senior citizens, not just the underprivileged, and its coverage of all establishments, supports this ruling.