G.R. No. 243133 - Republic vs. Pryce Corp., Inc.

Petitioners: Republic of the Philippines, through the Office of the Solicitor General, Office of Senior Citizens Affairs (OSCA), and Department of Social Welfare and Development (DSWD)
Respondent: Pryce Corporation, Inc., a domestic corporation engaged in selling memorial lots and offering interment services

On 29 October 2015, respondent filed a special civil action for declaratory relief (Civil Case No. CV-ORD-2015-215) before the RTC of Misamis Oriental, Cagayan de Oro City, seeking a ruling whether “interment services” are covered by the 20% senior citizen discount under Section 4(a) of RA 7432, as amended by RA 9257 and RA 9994.
In its Resolution dated 18 January 2018, the RTC (Branch 17) found declaratory relief proper but ruled that the term “funeral and burial services” under the IRR of RA 9994 does not include interment services.
The RTC denied petitioners’ motion for reconsideration in its 22 October 2018 Resolution.
Petitioners filed a Petition for Review on Certiorari under Rule 45 before the Supreme Court, assailing the RTC Resolutions of 18 January 2018 and 22 October 2018.

Whether interment services are covered under Republic Act No. 7432, as amended by RA 9257 and RA 9994, and thus entitled to the 20% discount on funeral and burial services for the death of senior citizens.