SB DAET, HINILING NA HINDI NA MAIPATUPAD NG BIR ANG BAGONG KAATASAN PARA SA MGA MARGINAL INCOME EARNERS.

Pursigido ang Sangguniang Bayan ng Daet na matugunan ang kahilingan ng mga marginal income earner sa lalawigan ng Camarines Norte hinggil sa usapin ng panibagong bayarin may kaugnayan sa ipinalabas na Revenue Memorandum Circular No. 7 – 2014 na ipinalabas ng Bureau of Internal Revenue kamakailan lamang.

Una nang nagsagawa ng resolusyon si Konsehal Rosa Mia King bilang Chairman ng Committee on Public Utility ng resolusyon na may titulong “RESOLUTION APPEALING TO THE BIR COMMISSIONER KIM HENARES TO EXCLUDE ITEM NO. 4 OF THE REGISTRATION AND COMPLIANCE REQUIREMENTS OF MARGINAL INCOME EARNERS OF THE BUREAU OF INTERNAL REVENUE ANENT REVENUE MEMORANDUM CIRCULAR NO. 7 – 2004” na naglalayong maipakiusap mismong kay Commissioner Kim Henares ng BIR na huwag nang ipatupad ang nasabing bagong panuntunan dito sa lalawigan ng Camarines Norte dahilan na rin sa liit lamang ng kinikita ng mga Tricycle Drivers and Operators sa nabanggit na probinsya.

Ito ay bunga ng nakaraang pakikipagpulong ng Sangguniang Bayan sa sector ng traysikel sa bayan ng Daet na dinaluhan din ng mga tricycle group mula sa ibang bayan sa Camarines Norte.

Hindi pa rin kuntento sa naunang resolusyon si Konsehal King kung kayat nitong nakatalikod na sesyon ng Sangguniang Bayan ng Daet ay sinundan pa ito ng pagpapasa ng panibagong resolusyon na nakaaddress naman sa dalawang kongresista ng lalawigan. Kalakip pa rin nito ang mga kadahilanan at mga computations na isinagawa ng mga tricycle operators at maging ng mismong konsehal.

Nabatid din na maging ang ibang mga LGU sa Camarines Norte ay may kahalintulad na rin na pagkilos. Maging ang Sangguniang Panlalawigan, sa pamamagitan ni Board Member Bong Quibral ay hiniling na rin ang imbitasyon sa Revenue Dist. Officer ng Camarines Norte hinggil pa rin sa naturang isyu.

Samantala, narito naman ang nilalaman ng kabuuang resolusyon ni Konsehal King para kina 1st Dist Represntative Catherine Barcelona-Reyes at 2nd Dist. Representative Elmer E. Panotes:

Republic of the Philippines

Province of Camarines Norte

Municipality of Daet

OFFICE OF THE SANGGUNIANG BAYAN

EXCERPTS FROM THE MINUTES OF THE 11TH REGULAR SESSION OF THE HONORABLE SANGGUNIANG BAYAN OF DAET, PROVINCE OF CAMARINES NORTE HELD AT SESSION HALL (LEGISLATIVE HALL) ON THE 24TH DAY OF MARCH 2014 AT 9:10 A.M.

PRESENT:

HON. NOEL L. ONG

Municipal Vice Mayor/ Presiding Officer

HON. FELIX ABAÑO

Municipal Councilor/ Temporary Presiding Officer

          MUNICIPAL COUNCILORS

HON. JOSEPH CHRISTOPHER M. PANOTES                            HON. RENATO M. MORENO

HON. ROSA MIA L. KING                                                               HON. ELMER M. BACUÑO

HON. SHERWIN Q. ASIS                                                 HON. JOSE ANGELO A. CORESES

HON. JOAN KRISTINE T. DE LUNA

ABSENT:

HON. BENITO S. OCHOA- LNB                                                     – On Official Travel – Legaspi City

Resolution No. 041- 2014

RESOLUTION EARNESTLY REQUESTING THE HON. CONGRESSMAN ELMER E. PANOTES (2ND DISTRICT OF CAMARINES NORTE) AND THE HON. CONGRESSWOMAN CATHERINE B. REYES (1ST DISTRICT OF CAMARINES NORTE) TO PROPOSE AN AMENDMENT TO THE 1997 NATIONAL INTERNAL REVENUE CODE (NIRC), AS AMENDED

                WHEREAS, Pursuant to Section 244 of the 1997 National Internal Revenue Code (NIRC), as amended, in relation to chapter 11 of Title IX specifically Section 237 thereof, these Regulations are promulgated in order to amend, consolidate and update all existing revenue regulations relative to primary registration, particularly as the following:

  1. Registration, updates and cancellation procedures
  2. Revenue, Forms and Documentary Requirements
  3. Annual registration fee
  4. Certification fee, and
  5. Penalties for registration- related violation;

WHEREAS, the Bureau of Internal Revenue Memorandum Circular No. 7-2014 dated February 5, 2014 provides clarification on the issues on the registration and compliance requirements of marginal income earners pursuant to Revenue Regulation No. 7-2012;

WHEREAS, as defined, marginal income earners are those individual not deriving compensation as an employee under an employer-employee relationship but who is self-employed and deriving gross sales or receipts not exceeding P 100,000 in any 12-month period.  Moreover the activities of such MIE should be principally for subsistence or livelihood;

                WHEREAS, MIE as defined in RMC 7-2014 includes agricultural growers/ producers (farmers/ fishermen) selling directly to ultimate consumers, small sari-sari stores, small carinderias or “turo-turos”, drivers/ operators of  a single unit tricycle, and such but shall not include licensed professionals, consultants, artists, sales agents, brokers and others similarly situated, including all others whose income have been subjected to withholding tax;

WHEREAS, the incident of being a MIE as required under RR-7-2012 covers privileges and minimum registration and tax compliance requirements such as (1) sworn statement of income for the year, (2) NSO certified or Local Civil Registry Birth Certificate, (3) exemption from payment of Annual Registration Fee, (4) registration of Book of Accounts, (5) issuance of registered principal receipts/ sales invoices as prescribed under RMO 12-2013, (6) filing and payment of Annual Income Tax Return, and (7) exemption from payment of business tax (VAT or any Percentage Tax);

WHERAS, the issuance of registered receipts and invoices constitute additional burden to the marginal income earner considering the level of income they are earning which is far less than those who are earning minimum wage as employees;

WHEREAS, in the municipality of Daet, in compliance to item no. 4 of the said RMC, the tricycle operators has pay the amount of One Thousand Five Hundred Pesos (P 1,500.00) to the BIR Accredited Printer and the later will issue official receipt as proof that the Principal Receipts/ Sales Invoices of the MIE is on process which will serve as the basis of the RDO for issuance of Authority to Print;

WHERAS, the tricycle operator computed their possible income for every unit of tricycle with regular fare of P 8.00 if the item no. 4 of the said RMC will be included in the requirements, to wit:

                Total cost of printing of receipts/ ticket                  –              P 1,500.00

with a total of 1,000 pcs. receipts

Approximately:

Cost of ticket per piece                                 –              P    1.50

Average passenger per day                         –                        50

Total cost of ticket issued/day                    –              P 75.00

Income of tricycle operator:

Boundary                                                            –              P    120.00

Cost of ticket/day                                            –              P      75.00

Net income of operator                                –              P      45.00

WHEREAS, based on the estimated computation, the tricycle operator will only have a net income of P 45.00 per day not to mention expenses for maintenance of the vehicle which is unfavorable for the tricycle operators and unreasonable to be a source of living;

WHEREAS, the issues were brought in the Sangguniang Bayan of Daet especially to the Committee on Public Utilities, Transportation and Communication, as such, series of dialogue were conducted with the Tricycle Operators with regards to the effect of the said revenue Memorandum Circular;

WHEREAS, the issues were brought in the Sangguniang Bayan of Daet especially to the Committee on Public Utilities, Transportation and Communication, as such, series of dialogue were conducted with the Tricycle Operators with regards to the effect of the said revenue Memorandum Circular;

WHEREAS, considering such situation, a marginal income earner may be improperly burdened by tax obligations complying with this RMC;

WHEREAS, it only reflects that the person who will be benefited in the implementation of the said RMC are the BIR accredited printers;

NOW THEREFORE, after due deliberation, on motion of Councilor Rosa Mia L. King with Councilor Joseph Christopher M. Panotes as co-movant, seconded by Councilor Elmer M. Bacuño, Councilor Sherwin Q. Asis and Councilor Renato M.Moreno as amended by Councilor Sherwin Q. Asis;

BE IT RESOLVED, to approve resolution earnestly requesting the Honorable Congressman Elmer E. Panotes, 2nd District of Camarines Norte to propose an amendment to the Bureau of Internal Revenue Memorandum Circular No. 7-2014 particularly item 4 providing the registration and compliance requirements of marginal income earners;

RESOLVED FURTHER, to furnish copies hereof Hon. Elmer Panotes, Representative, 2nd District of Camarines Norte, Daet, camarines Norte; all municipalities in Camarines Norte and all other concerned for their information and appropriate action;

CARRIED UNANIMOUSLY.

                                                                                I HEREBY CERTIFY to the correctness of the foregoing:

JOSE P. CARRANCEJA

Secretary to the SB

ATTESTED:

COUN. FELIX C. ABAÑO

Municipal Councilor/ Temporary Presiding Officer

A P P R O V E D :

TITO S. SARION

Municipal Mayor

-CNNews

Rodel Macaro Llovit

Leave a Reply

Your email address will not be published.