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Ease of Paying Taxes Act isinabatas na

TININTAHAN ni Pangulong Marcos ang Republic Act (RA) No. 11976, o Ease of Paying Taxes Act, naglalayong palakasin ang ekonomiya at pangalagaan ang karapatan ng mga taxpayer habang inaayos ang revenue collection sa pamamagitan ng digitalization initiatives.

Pinirmahan ni Pangulong Marcos ang nasabing batas, araw ng Biyernes, Enero 5.

Isa ito sa mga priority legislation na binanggit ng Pangulo sa kanyang State of the Nation Addresses (SONA) noong 2022 at 2023.

Sa isang kalatas, sinabi ng Malakanyang na ang bagong batas ay may mahalagang kontribusyon para makamit ang 8-Point Socioeconomic Agenda ng administrasyon sa pamamagitan ng pagkolekta ng mas maraming buwis para sa economic at social development.

Ang implementing rules and regulations (IRR) ng batas ay dapat na ipinahahayag 90 araw mula sa pagiging epektibo ng RA

matapos ang konsultasyon ng Finance Secretary sa Bureau of Internal Revenue (BIR) at pribadong sektor.

“RA No. 11976 takes effect 15 days after its publication in the Official Gazette or a newspaper of general circulation,” ayon sa Malakanyang.

“RA 11976 will modernize and increase the efficiency and effectiveness of tax administration, strengthen taxpayer rights, and allow the government to capture as many taxpayers as possible into the tax net by streamlining the system and minimizing the burden on taxpayers, increasing the country’s revenue collection in the long run” ayon pa rin sa Malakanyang.

Sa kabilang dako, ipinakikilala rin ng bagong batas ang administrative tax reforms at sinusugang ilang Seksyon ng National Internal Revenue Code of 1997.

Layon nito na i-update ang “Philippine taxation system, adopt best practices, at palitan ang antiquated procedures.”

Kabilang sa mahahalagang paksa ay ang mga sumusunod:

*Classification of taxpayers into micro, small, medium, and large

Electronic or manual filing of returns and payment taxes either to the BIR, through any authorized agent bank or authorized tax software provider;

*Option to pay internal revenue taxes removal to the City or Municipal Treasurer

*Elimination of the distinction between documentation and basis of sales of goods and services; and classification of value-added tax (VAT) refund claims into low, medium, and high-risk

Tampok din na tiyakin ang “availability of registration facilities to non-Philippine resident taxpayers; promoting and assisting taxpayers in tax processes and streamlining; and reducing documentary requirements, and digitalizing BIR services, through the development of the Ease of Paying Taxes and Digitalization Roadmap by the BIR.”

Bukod pa sa “the Ease of Paying Taxes Act imposes 180 days to act on claims for refund of erroneous or illegal tax collection; increases the amount from P100 to P500 for the mandatory issuance of receipts for each sale and transfer of goods and services; and reducing the number of income tax return (ITR) pages from four to two pages.”

Ipinakikilala naman ng batas ang pagsusog sa Seksyon21, 22, 51, 56, 57, 58, 76, 77, 81, 90, 91, 103, 106, 108, 109, 110, 112, 113, 114, 115, 116, 117, 118, 119, 120, 128, 200, 204, 229, 235, 236, 237, 238, 241, 242, 243, 245, 248, and 269, at maging ang repealed Section 34(K) ng National Internal Revenue Code of 1997.

Binigyan din nito ng mandato ang BIR na i- adopt ang isang integrated digitalization strategy sa pamamagitan ng pagbibigay ng end-to-end solutions para sa kapakinabangan ng mga taxpayers.

Kabilang sa digitalization initiatives na dapat na isakatuparan ay ang sumusunod: “Adopting an integrated and automated system for facilitating basic tax services, Setting up electronic and online systems for data and information exchange between offices and departments, Streamlining procedures by adopting automation and digitalization of BIR services at Building up BIR’s technology capabilities.” Kris Jose

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