NITONG nakalipas na Marso, pinagtibay at nilagdaan ni Pangulong Duterte ang RA 11534 o mas kilala bilang Corporate Recovery and Tax Incentives for Enterprises o CREATE Act.
Agad ipinasa ng dalawang kapulungan ng Kongreso at pinagtibay ng Pangulo ang naturang batas, sapagkat isa ito sa mga kritikal na hakbang upang mapanatili ang galaw ng ekonomiya sa gitna ng pandemya.
Napakaganda na sana ng layunin ng CREATE Law kung hindi nga lamang sa isang malaking pagkakamali sa implementasyon nito ng BIR.
Nilalayon kasi ng batas na ito na magkaroon ng across the board na pagbaba sa corporate income taxes upang kahit sa mga panahong ito ay magtuloy-tuloy ang operasyon ng mga kompanya o korporasyon at para na rin hindi mawalan ng hanapbuhay ang kani-kanilang mga empleyado.
Sa pamamagitan pa rin ng batas na ito, mas makasasabay na ang ating taxation system sa mga karatig-bansa sa ASEAN at magiging daan din upang mas mahimok natin ang mga lokal at dayuhang negosyante na magpatakbo ng negosyo sa bansa.
Pero dahil sa ‘di inaasahang pagkakamali sa interpretasyon ng BIR sa mga probisyon ng naturang batas, ang dapat sana’y matutulungang mga sektor na talagang inilampaso ng pandemya ay tila lalo pang nalagay sa alanganin.
Kamakailan kasi, ipinalabas ng BIR ang implementing guidelines ng CREATE, kung saan imbes na patawan lamang ng 1 percent preferential rate ang mga pribadong paaralan ay lumalabas na papatawan pa ito ng regular tax rate na 25 percent. Base ito sa interpretasyon ng revenue agency.
Dahil po rito, ikinasa natin sa Senado ang isang panukalang batas na naglalayong amyendahan ang isang bahagi ng National Internal Revenue Code na may kaugnayan sa pagpapataw ng buwis sa mga pribadong eskwelahan.
Sa atin pong Senate Bill 2272, partikular nating tinukoy ang Revenue Regulation No. 5-2021 na ipinalabas ng BIR nitong Abril na nagpapatupad sa CREATE Law. Isang probisyon dito ukol sa preferential tax treatment para sa private schools and private hospitals ang nais nating baguhin.
Sa interpretasyon kasi ng BIR, sinasabi nilang ang mga educational institution ay kailangang proprietary o pribado at non-profit o hindi pinagkakakitaan upang maging kuwalipikado sa preferential tax.
Mali po ‘yan. Ipinaliwanag po natin na sa ilalim ng naturang probisyon, ang pakahulugan po ng salitang “proprietary” ay pribadong pagmamay-ari o pinatatakbo ng isang pribadong organisasyon na kumikita. Hindi ito non-profit dahil pribado nga po ito.
Dahil sa pagkakamaling ‘yan, imbes na bumaba sa 1 percent ang income tax rate ng private schools mula sa 10 percent ay magiging regular 25 percent tax rate pa ang ipapataw sa kanila.
Sa totoo lang, hindi natin ipinatutupad ang 25% kahit noong mga nakaraang taon.
Ngayong pandemya, itong mga pribadong eskwelahan, nalumpo ito. Talagang sinagad sila ng epekto ng COVID. Tapos, ito pa ba ang gagawin natin sa kanila?
Sa mga ganitong pagkakataon, dapat mas sensitibo tayo lalo na ngayong nasa ganitong sitwasyon ang bansa at ang buong mundo. Dapat sensitibo tayo sa mga pangangailangan ng ating mga kababayan lalo na ang mga paaralan na napakahalagang institusyon sa ating lipunan. Kaagapay po sila ng gobyerno sa paghubog sa ating mga kabataan.
Pero kahit po siguro hindi maipasa ang panukalang ito, maaaring aksiyunan ng BIR ang napakalaking pagkakamali nilang ito. Tulungan po sana nila ang mga private schools. Alam n’yo po ang kaawa-awang sitwasyon nila ngayon mula nang magsimula ang pandemic.
Panawagan po natin sa BIR, itama po ninyo sa lalong madaling panahon ang inyong pagkakamali. Unawain po natin ang kalagayan ng ating mga kababayang, hinagupit ng pandemya. Tumulong po tayo at hindi yung tayo pa ang aakay sa kanila sa mas matinding problema.
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