MANILA, Philippines – Naghain ng isang panukalang batas si Senate Majority Leader Juan Miguel “Migz” Zubiri upang palawigin ang deadline para sa Estate Tax Amnesty hanggang Disyembre 31, 2028, upang magkaroon ng mas mahabang panahon ang mga tagapagmana na bayaran ang kanilang obligasyon.
Sa pahayag, sinabi ni Zubiri na maaari nang maipasa ang pangalan ng ari-arian na nanatiling naka-freeze sanhi ng hindi nababayarang estate tax.
Aniya, bibigyan ng pagkakataon ang mga tagapagmana na mabawasan ang pasanin ng pamilya na nahaharap sa masalimuot na pagbabayad ng estate tax kaya’t palalawigin ang amnestiya hanggang 2028 sa ilalim ng Senate Bill No. 1865.
“Marami sa atin ang nagdadalamhati na nga sa pagkawala ng mahal sa buhay, nahihirapan pa silang bunuin ang estate tax kapag may naiwang property para sa kanila, lalo na kung wala pang kakayahang bayaran ito,” aniya.
Nakatala sa panukala ni Zubiri na ang “Estate tax is the tax the government collects on the transfer of a person’s property to their heirs after death, and under current rules it is computed as 6% of the net estate before heirs can legally move titles to their names.”
“The original Estate Tax Amnesty Law, Republic Act No. 11213, was enacted to encourage heirs to settle unpaid estate taxes with reduced penalties, surcharges and interests, and was later extended by Republic Act No. 11569 and again by Republic Act No. 11956, which pushed the deadline to June 14, 2025, a period that has already lapsed, prompting calls for a third extension,” ayon sa majority leader.
Sa ilalim ng panukala ni Zubiri, mabibigyan ng amnestiya ang mga tagapagmana ng namatay bago mag-Disyembre 31, 2024, kapag nakabayad ng kaukulang estate tax.
“Bakit nahihirapan ang mga pamilya sa estate tax? Kasi kung malaki ang halaga ng property, malaki rin ang halaga ng babayarang buwis. Imagine the property in question is worth P25 million after the allowable deductions, hindi naman biro ang P1.5 million na estate tax, lalo na for middle-income families,” ani Zubiri.
“And if they are unable to pay on time, the penalties, interests and surcharges keep piling up, and in some cases, there can even be criminal liability. So families will be facing huge fines and even imprisonment,” giit niya.
Ayon kay Zubiri, mula sa six percent estate tax, kapag nabigong bayaran ito ay magpapataw ng 25 porsiyentong surcharge para sa late payment, 50 percent surcharge sa kaso ng willful neglect or fraudulent returns, may interest na 12 percent kada taon, at multa at pagkakakulong pa sa ilalim ng National Internal Revenue Code.
“Hindi naman natin tinatanggal ang 6% estate tax sa ating amnesty. Babayaran pa rin naman iyon. Ang inaalis natin ay ang mabibigat na penalties at interest na nagpapahirap lalo sa mga pamilya,” aniya.
“When these properties are legally transferred, they gain higher economic value. Heirs can sell them, lease them, develop them or use them as collateral for business. That means more movement in the land market and eventually more revenue for the government through other taxes like capital gains,” giit ni Zubiri. Ernie Reyes
