Minamadali ng Senado ang pagpasa ng panukalang batas upang palawigin ang estate tax amnesty na nakatakdang mapaso sa Hunyo 14 na papakinabangan ng sinumang may nakabinbin ng pagbabayad ng buwis sa estate tax sa ari-arian ng namayapa bago mag-Disyembre 31, 2021.
Sa ginanap na plenaryo nitong Lunes, kaagad isinalang ang panukala dalawang araw matapos isalang ng Senate ways and means committee ang deliberasyon sa plenaryo.
Ikinatuwiran ni Senador Win Gatchalian, chairman ng komite at isponsor ng panukala na mawawalan ng pagkakataon ang sinuman na walang kapasidad na magbayad na pumaloob sa amnestiya kapag sumapit ang June14 deadline
“This proposed extension delves into the depths of compassion and empathy, reflecting our unwavering dedication to those individuals who, due to a myriad of circumstances, were unable to fulfill their estate tax obligations during the previous extension,” ayon kay Gatchalian.
“It is high time to recognize the struggles of our less privileged kababayans and provide them with the necessary support and relief they desperately seek,” giit pa niya..
Kapag naisabatas, palalawigan ang estate tax amnesty program hanggang June 14, 2025.
“This extension is vital in ensuring that those who have encountered challenges in meeting the requirements, particularly our low-income constituents, will finally have the opportunity to avail themselves of the estate tax amnesty they deserve,” giit ni Gatchalian.
Papayagan din sa panukala na hulugan ng may-ari sa loob ng dalawang taon ang bayad sa estate tax mula sa statutory due date ng estate tax.
“This opportunity will be provided without civil penalties and interest, ensuring that taxpayers with limited available cash in the estate can fulfill their obligations in a more manageable and financially sustainable manner,” paliwanag nita.
Ilang sa salient features ng panukala ay:
1. Expansion of the coverage of the estate tax amnesty program to include the estates of decedents who died on or before Dec. 31, 2021
2. Enumeration of the list of documents required by the Bureau of Internal Revenue from those availing the tax amnesty program, and explicit exclusion of the submission of proof of settlement of the estate, whether judicial or extrajudicial
Institutionalization of the electronic filing and payment of estate tax.
Ayon kay Gatchalian na kailangan maipasa ang panukala bago magbakasyon ang Kongreso sa unang bahagi ng Hunyo na pawang certified as urgent ng Palasyo. Ernie Reyes