Pirmado na ni Pangulong Ferdinand R. Marcos Jr. ang Republic Act No. 11976 o ang Ease of Paying Taxes Act, na layong palakasin pa ang ekonomiya ng bansa, at tiyakin ang karapatan ng taxpayers.
Ayon kay Communications Secretary Cheloy Velicaria – Garafil, makakaambag ang batas na ito sa pag-abot sa 8-point socioeconomic agenda ng Marcos Administration, dahil sa pagpapaigting ng revenue collection, sa pamamagitan ng digitalization initiatives.
Ang batas na ito ay kabilang sa priority legislation ng pamahalaan.
Sa ilalim nito, padadaliin ang proseso o sistema sa pagbabayad ng buwis, na makahihikayat sa mas maraming taxpayers na gawin ang kanilang papel sa lipunan.
“The law will modernize and increase the efficiency and effectiveness of tax administration and strengthen taxpayer rights and allow the government to capture as many taxpayers as possible into the tax net by streamlining the system and minimizing the burden on taxpayers, increasing the country’s revenue collection in the long run.” —Secretary Garafil.
Nakapaloob rin ang mga tax reform at amyenda sa ilang seksyon ng National Internal Revenue Code of 1997.
“It also mandates that in order to improve the performance and efficiency of the Bureau of Internal Revenue (BIR), the agency must adopt an integrated digitalization strategy by providing end-to-end solutions for the benefit of taxpayers.” —Secretary Garafil.
Nakasaad sa batas ang klasipikasyon ng taxpayers bilang micro, small, medium, o large.
Kabilang rin ang electronic o manual filing ng returns at ang pagbabayad ng buwis sa BIR, ay maaari sa pamamagitan ng authorized bank, o authorized software provider.
“Option to pay internal revenue taxes removal to the City or Municipal Treasurer; and elimination of the distinction between documentation and basis of sales of goods and services; and classification of value-added tax (VAT) refund claims into low, medium, and high-risk.” —Secretary Garafil.
Pinasisiguro rin ng batas ang availability ng registration facilities para sa non-Philippine resident taxpayers.
“Promoting and assisting taxpayers in tax processes, streamlining; reducing documentary requirements, and digitalizing BIR services, through the development of the Ease of Paying Taxes and Digitalization Roadmap by the BIR.” —Secretary Garafil.
Ilan lamang sa digitalization initiatives na kailangang ipatupad ay ang:
Paga-adopt ng integrated at automated system para sa basic tax services,
Pagkakaroon ng electronic at online system para sa data and information exchange ng mga opisina at mga departamento,
Pagpapadali ng procedures sa pamamagitan ng pag-adopt ng automation at digitalization ng BIR services,
At pagpapalakas ng technology capabilities ng BIR.
Pirmado ng pangulo ang batas, ikalima ng Enero, 2024, at magiging epektibo 15 araw maatpos mailathala sa mga pahayagan.
“The law’s implementing rules and regulations (IRR) 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. RA No. 11976 takes effect 15 days after its publication in the Official Gazette or in a newspaper of general circulation.” —Secretary Garafil. | ulat ni Racquel Bayan
