Senior Citizen Files Complaint Versus BF Homes Food Joint Over Refusal To Give Him Mandated 12% VAT Exemption (UPDATED: August 24, 2019)

Prominently displayed along Aguirre Avenue inside BF Homes subdivision, Parañaque City is this sign emphasizing Philippine senior citizens’ entitlement to 20% discount and exemption from 12% value-added tax.

Are you a senior citizen whose benefit under the national law was denied by a local business? Are you aware of the benefits for senior citizens under Republic Act Number 9994 (Full title: 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. Short title: Expanded Senior Citizens Act of 2010) whenever you purchase food and/or beverage in a restaurant?

Why did I ask you these questions and mentioned RA 9994? It’s quite simple – a senior citizen in BF Homes, Parañaque City filed a formal complaint against a certain food joint which refused to grant him his exemption from the 12% Value-Added Tax (VAT) when he dined at the said joint.

Here is the story with details from documents I acquired.

On June 10, 2019, Jose Luis Matti and his daughter dined at a restaurant (clue: a burger joint whose business name will be revealed in due time) along Aguirre Avenue, BF Homes subdivision, Parañaque City. He ordered food and drinks and, under law, the discounts are limited only to food and drinks he ordered for his consumption as he is a senior citizen

The problem was that, according to Matti, the restaurant applied the 20% discount for senior citizens and yet denied him his mandated benefit of exemption from the VAT. In his June 17, 2019 letter addressed to restaurant’s owner, Matti said that the restaurant personnel he encountered on June 10 claimed they were instructed (by the owner) not to give him the 12% VAT exemption. Photocopies of the receipts were included on the said letter.

As a result, Matti filed a formal complaint against the restaurant at the Office of Senior Citizen Affairs of Parañaque City (OSCA-Parañaque) urging officer-in-charge Dante Pacheco to take action against the food joint (as per his July 12, 2019 letter to Pacheco received by the said office).

A hearing between Matti and the food joint’s owner will happen very soon at OSCA’s office at Parañaque City Hall.

I visited the restaurant along Aguirre Avenue inside BF Homes to try to meet the owner and get feedback directly from him but the personnel told me over the counter that their boss was out of town.

Understanding the legal aspect

It is stated under RA 9994 (Rule IV, Article 7) that senior citizens shall be entitled to the grant of twenty percent (20%) discount and to an exemption from the value-added tax (VAT), IF APPLICABLE, on the sale of the goods and services covered by Section 1 to 6 of this Article, from all establishments for the exclusive use and enjoyment or availment of senior citizens.

Section 3 (Rule IV, Article 7) includes restaurants, hotels, recreational centers, places of leisures and funeral services with regards to the above mentioned 20% discount and VAT exemption.

Item b (under Section 3, Rule IV, Article 7) focuses on restaurants. It states that the discount shall be for the purchase of food, drinks, dessert, and other consumable items served by the establishments offered for the consumption of the general public.

Item c states for Dine-in services under paragraphs (a) and (b) of Section 3, and Section 4, paragraph 2 of Article 7, the privilege must be personally availed of by the senior citizen as defined under these Rules, and no proxies or authorization in favor of another person who is not a senior citizen will be honored.

Item e states Food, drinks and other consumable items provided in Section 3 (a) and (b), and Section 4, paragraph 2 of Article 7 purchased by the senior citizen shall be processed separately as an independent transaction from his/her non-eligible companions to ensure that it is his/her exclusive consumption and to enable computation of the 20% discount and the exemption from the Value Added Tax (VAT), which only the senior citizen is entitled to.

However, if the group of diners is composed entirely of senior citizens, all of whom present valid senior citizens IDs, each shall be entitled to a 20% discount and exemption from Value Added Tax.


This is an ongoing community development and if any breakthroughs happen, an update will be posted.



The hearing between Mr. Matti and the restaurant at the Office of Senior Citizen Affairs of Parañaque City (OSCA-Parañaque) at City Hall scheduled for August 20, 2019 did not push through due to the absence of the restaurant owner.

As such, the hearing will have to be rescheduled.

The restaurant accused in this conflict is Big Brat Burger.



My Observations: Lunch At Little Caesars Pizza (Philippines)

This past January, there was lots of buzz on Facebook when a new branch of pizza maker Little Caesars Pizza opened in the Ermita area of the City of Manila here in the Philippines. There were pictures and videos showing some entertainment just outside the restaurant and customers who looked like they enjoyed the place.

Because I live and work in Alabang, the Little Caesars Pizza Philippines was far away. Very recently I got the golden opportunity to visit the pizza joint and try out the food for the first time ever.

To put things in perspective, Little Caesars started with a blind date between Mike Ilitch and Marian Bayoff that was arranged by Mike’s father in the year 1954. Some months later they got married and they invested their life savings to establish their first pizza store in Garden City, Michigan. In 1962, the first franchise opened in Warren, Michigan. The move with franchising helped Little Caesars to expand rapidly in the United States and eventually as an international pizza maker.

I myself had visited the United States many times in my life and the funny thing was that I NEVER got to visit a branch of Little Caesars nor had I ever ate any of their food. There were times when me and my relatives traveled by car passing a few Little Caesars branches but never stopped to dine in.

This brings me to my first-time ever to visit and dine at Little Caesars right here in the Philippines. The Little Caesars Pizza Philippines branch is located along United Nations Avenue corner Alhambra street in Ermita Manila. Parking there was tricky and I was lucky that the parking slot right in front was vacant.

Little Caesars Pizza Philippines in Ermita, Manila.

So there I was at the counter carefully looking at the menu and saw selections like 12-inch pizzas with flavors of Pepperoni, Cheese, Ultimate Supreme, 3-Meat Treat, Hula Hawaiian and Veggie Veggie. Since I love eating vegetable pizza, I ordered a Veggie Veggie and a drink.

The 12-inch Veggie Veggie pizza served freshly hot. Tasty too!

Within minutes the pizza was served to me with a box which is ideal for taking out whatever is left. Right from the start there was that fragrance that was delightful to smell. The pizza was freshly cooked and had nice heat (not too hot) and I noticed the ingredients looked really nice.

How was my first bite with the first slice? It was really tasty. The cheese, the sauce, the dough and the ingredients all combined for a nice flavor. It was so tasty, I did not to add any condiments. The dough was also somewhat soft which was good because I managed to eat the crust with no problem. Also I noticed that there was minimal grease on the pizza.

Once I was satisfied, I took home the remaining pizza slices with the box and I left pretty satisfied and delighted. Perhaps next time I visit, I’ll try those another flavor.

Was my visit at Little Caesars Pizza Philippines worth it? YES! In fact, I encourage you readers to visit it if you are looking for nice pizza in the City of Manila.

What can I say about their Veggie Veggie pizza? I highly recommend it!

A closer look at the Veggie Veggie pizza.

Visit Little Caesars Philippines FB page now.

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