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I get your point loud and clear. But then the issue is too broad and unjust. Unjust in a way na finofocus nilang hingan ng tax ang small businesses while the big ones still have millions of unpaid taxes. Yes, im pertaining to the POGOs run by the Chineses na siyang hindi padin bayad sa BIR. No wonder kung bakit maraming nagrereklamo sa gustong iimplement na memorandum ngayon ng BIR.
Tama ka naman, a law is a law and dapat sumunod lahat ng businesses rito, no matter what the platform and what media you use for your business. But then the bottom line is why wouldn't they focus on implementing a strong rule with regards to bigger companies and businesses, in which in fact they CAN postponed their payment in taxes.
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After reading the article, masasabi mong sobrang unjust and unfair ng bagong memorandum. Those businesses haven't still paid their full taxes for numerous months from now. Yes, napupunta sa korte and sa hearing, but the investigation was too slow yet the implementation to tax small businesses can happen in less than a month? Alam ko namang hindi pa naman ganoon naiimplement agad ang memorandum, ngunit binigyan na agad ng deadline ang mga businesses.
Would the timely collection of full taxes from these POGOs and speedy resolution of tax cases make the BIR memorandum requiring online sellers to register fair and just?
The way I see it, this memorandum will remain unjust and unfair to online sellers who doesn't want to register and possibly pay taxes for whatever reason.
Kung ang argument natin against sa memorandum eh "
bakit hindi unahin si ganito" at mga emotional appeal, tingin ko walang patutunguhan mga yan. Finding fault over the implementation of tax laws in one industry doesn't excuse others from following the same law either. Maraming opinions makikita online pero wala ako nabasa na actually challenging the basis of the memorandum which is Section 236 of the
Tax Code;
Quoting Section A only:
(A) Requirements. - Every person subject to any internal revenue tax shall register once with the appropriate Revenue District Officer:
(1) Within ten (10) days from date of employment, or
(2) On or before the commencement of business,or
(3) Before payment of any tax due, or
(4) Upon filing of a return, statement or declaration as required in this Code.
The registration shall contain the taxpayer's name, style, place of residence, business and such other information as may be required by the Commissioner in the form prescribed therefor.
A person maintaining a head office, branch or facility shall register with the Revenue District Officer having jurisdiction over the head office, brand or facility. For purposes of this Section, the term 'facility' may include but not be limited to sales outlets, places of production, warehouses or storage places.
(Note that "subject to any internal revenue tax" doesn't mean na automatic magbabayad dahil pwedeng exempt depende sa taxable income niya.)
Kung pagbabasehan natin yung no. 2 at ikukumpara natin sa memorandum, lumalabas na lenient ang BIR dito. On or before magsimula dapat magpa-register pero nagbigay sila ng palugit hanggang July 31, 2020 to comply (w/o penalty) kahit aware naman sila na marami sa mga online sellers ang matagal ng nakapagsimula.