October 14, 2016

Are the PWDs entitled to discounts for interment service and memorial park plots?

TO     :    All SBUs

Thru:      GM Madel

Date:     October 15, 2016

SUBJECT :   DISCOUNTS TO PWD FOR MEMORIAL PARK PLOTS AND INTERMENT SERVICE

There was another query again on discount for PWD

The PWDs are not entitled to funeral service under the old law RA 9442.

Under the new law, RA 10754 they are entitled to funeral and burial services:  to wit:

8) On funeral and burial services for the death of the PWD: Provided, That the beneficiary or any person who shall shoulder the funeral and burial expenses of the deceased PWD shall claim the discount under this rule for the deceased PWD upon presentation of the death certificate. Such expenses shall cover the purchase of casket or urn, embalming, hospital morgue, transport of the body to intended burial site in the place of origin, but shall exclude obituary publication and the cost of the memorial lot.

At first glance, indeed the beneficiary of the deceased PWD are entitled to "funeral and burial expenses" but the law is careful to define such expenses as:

       "purchase of casket or urn, 
         embalming
         hospital morgue, transport of the body to the intended            burial site

and excludes cost of obituary and memorial park plots.

We shall interpret the law to the strictest sense, if it is not there, there isnt.   Since interment service is not there and the expenses are well defined, such are only entitled to the 20% discount and from VAT.


Jorge  U. Saguinsin


The Holy Gardens Group - "THE MEMORIAL EXPERTS"

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