Acapen said major factors to the successful tax collection were the remittances on withholding taxes from government agencies, local government units (LGUs) and private withholding agents; remittances on withholding taxes from government purchases of goods and services; and the value-added tax (VAT) collected from the Mountain Province Electric Cooperative (Mpec) and professionals.
Remittances of withholding tax from government agencies and LGUs increased because of the near closing accounts wherein they have to make necessary adjustments to avoid surcharges, Acapen said.
He admitted that the province had fallen short in its collection goal in the past three months due to decreased remittances on VAT withheld by some withholding agents and withholding tax on salaries and wages by some agencies.
Meanwhile, Revenue District Officer Josefino Ong said that the BIR central office issued Revenue Regulations 15-2006, which is on Abatement of all Penalties/Surcharges and Interests on Delinquent Accounts and Assessments as of June 30, 2006.
Ong said those who can avail of the abatement program are taxpayers with existing delinquent accounts or assessments as of June 30, 2006. He said the taxpayers could avail themselves of the program by submitting their application for abatement for every tax type to the concerned office.
He said that under the program, taxpayers will only pay their basic tax excluding surcharges/penalties and interests. This program would be until Oct. 31, 2006.
Ong said that staggered payments of the amounts payable under the abatement program maybe considered on a case to case basis in accordance with the existing regulations of the tax bureau upon approval by the regional director for regional cases, and concerned assistant commissioner of internal revenue (Acir) for national office cases.
As regards cases pending in courts, the concerned taxpayer should fully pay the amount equal to 100 percent of the basic tax before the case could be withdrawn, following existing legal procedures.
Ong explained that if the amount, as abated, is not paid as required, the approved staggered payment would be automatically nullified and the delinquent account or the assessment would be reverted to the original amount, which includes the statutory increments incident to delinquency.
(October 31, 2006 issue) Write letter to the editor. Click here. Join the Sun.Star message board. Click here.
