INAPRUBAHAN ng House Committee on Ways and Means na pinangunguluhan ni Albay Rep. Joey Sarte Salceda ang dalawang substitute bills ng tax provisions na naglalayong isulong ang paglago ng social enterprises na inaasahang makatutulong sa kahirapan sa bansa sa pamamagitan ng panukalang pagtatatag ng enterpreneurship program kabilang na rito ang information and communications technology hub sa buong bansa.
“The measure seeks to champion social enterprises and social entrepreneurs as partners of the government in addressing the perennial problem of poverty in the country,” ayon kay Bukidnon Rep. Jose Manuel Alba, isa sa author ng first substitute bill
“The primary stakeholder in this particular bill that the social enterprise seeks to help is the poor.
This bill seeks to provide more attention to our social enterprise sector since they perform a very important role in addressing poverty in our country. Social enterprises are mandated to plough back 60 percent of their net income into the pursuit of their social mission. This is not an ordinary business, it is a business that supports a particular mission which is to address poverty,” ang sabi ni Alba.
Ang social entreprizes ay isang paraan ng pagtatayo at pamamalakad ng isang organisasyon sa pamamagitan ng mga pamamaraang pang-negosyo subalit may pangunahing layunin na makapagdulot ng mabuting pagbabago o mabigyang solusyong ang mga suliranin sa komunikad, kalimitan ito ay sa aspeto ng panlipunan, pang-kultura, at pang-kalikasan.
Ito ay maaaring gamitin ng mga may adbokasiya, tulad ng mga kooperatiba, mga kawanggawa at ano pa mang mga aktibidad na nagpapalawig ng isang gawaing makabubuti para sa isang komunidad.
Ang social entrepreneur na nagtatag ng social enerprizes (nagtatag o nagpapatakbo ng negosyong makalipunan) naman ay mas pinagtuunan ng pansin kung gaano karami ang kaniyang natulungan kaysa sa kita.
Adopted ng panel ang tax provisions na inirekomenda ng House Committee on Micro, Small and Medium Enterprises, at inendorso nitong substitute bill. “ Section 3 (a) which provides that for the purpose of the measure, the term “assets” shall mean “all kinds of properties, real or personal, owned, possessed, or used by the social enterprise (SE) for the conduct of its business,”ang nakasaad sa naturang House measure.
Inadopt din ng naturang komite ang Section 25 ng naturang substitute bills patungkol sa tax credits. I“Social enterprises that hire employees based on either Community-Based Monitoring System (CBMS) or Proxy Means Test shall be entitled to an additional deduction from gross income equivalent to 25% of the total amount paid as salaries and wages to the said employees, subject to the provision of Section 34 of the National Internal Revenue Code of 1997, as amended,”ang nakasaad sa naturang panukalang batas.
Ang Department of Social Welfare and Development (DSWD), at sa pakikipag -coordinate nito sa angkop na ahensya, ay mag iisyu ng kinakailangang guidelines para sa implementasyon ng probisyon nito.
Ang bill ay ipinalit sa House Bills 2112, 4566, 4911, 5554, 6091, 6952 and 8192 na pag aakda nila Reps. Luis Raymund ‘LRay’ Villafuerte Jr., Bernadette ‘BH’ Herrera, Gus Tambunting, Jose Manuel Alba, Maximo Dalog Jr., Eduardo ‘Bro. Eddie’ Villanueva at Mario Vittorio ‘Marvey’ Mariño,
Inaprubahan din ng panel ang tax provision ng naturang substitute bill na naglalayong magtatag ng Committee on Information at Communications Technology, at pagtatatag ng ICT hubs sa buong bansa.
“Section 8 of the bill, as amended, provides that any registered business enterprise (RBE) in the ICT hub may be granted incentives, according to the performance-based, targeted, time-bound and transparent incentives regime provided under Title XIII (Tax Incentives) of the National Internal Revenue Code of 1997, as amended. Provided that these incentives shall be granted, in addition to the incentives given by the local government unit (LGU) where such ICT hubs are located,” nakasaad sa bill.
“The country needs to establish more digital learning and incubation hubs to enable the country’s learners, entrepreneurs and workers cope with the demands of digital learning, digital economy and digital jobs,”sabi ni Negros Occidental Rep. Francisco “Kiko Benitez
Ang bill ay ipinalit sa House Bills 70, 377, 2942, 4140, 4332, 4955, 5673, 6564, 7249 and 8052 na inakda nina Benitez, Maria Rachel Arenas, Joseph ‘Jojo’ Lara, Harris Christopher Ongchuan, Linabelle Ruth Villarica, Keith Micah ‘Atty. Mike’ Tan, Paolo Duterte, Joseph Gilbert Violago, Rudys Caesar I Fariñas and Midy Cua. Ma. Luisa Macabuhay-Garcia
