EASE OF PAYING TAXES ACT ISINABATAS NA

NILAGDAAN ni Presidente Ferdinand Marcos Jr. bilang batas ang isang panukala na mag-a-update sa taxation system ng Bureau of Internal Revenue (BIR).

Kabilang sa priority bills ng administrasyong Marcos, ang RA 11976 o ang Ease of Paying Taxes Act ay naglalayong gawing simple ang proseso ng pagbabayad ng buwis ng small and medium enterprises at i-modernisa at pag-ibayuhin ang sistema ng pangongolekta ng buwis ng  BIR.

Ayon sa Presidential Communications Office (PCO), ang  bagong batas ay nagpapakilala ng administrative tax reforms at amendments sa ilang  sections ng National Internal Revenue Code of 1997.

Kabilang sa nilalaman ng batas 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
• Classification of value-added tax refund claims into low-, medium-, and high-risk
• Ensuring availability of registration facilities to non-Philippine resident taxpayers

Ang Ease of Paying Taxes Act ay nagpapatupad din ng 180-day process period sa claims para sa refund ng erroneous o illegal tax collection at itinataas ang fees para sa mandatory issuance ng mga resibo para sa bawat benta at transfer of goods and services mula ₱100 sa ₱500.

Minamandato rin ng bagong batas ang BIR “to digitalize its services by adopting an integrated and automated system for facilitating basic tax services and setting up an electronic and online data and information system.”

“The law’s implementing rules and regulations shall be promulgated 90 days from the effectivity of the Act after the consultation of the Finance Secretary with the BIR, and the private sector,” nakasaad sa measure.