Free legal forum @thelectureroomofattyraymondbatu. I am sharing my modest knowledge on legal issues involving property and family problems which I further categorize it as USAPANG MANA, USAPANG LUPA, USAPANG PAMILYA, USAPANG MAG-ASAWA, USAPANG RELASYON, USAPANG TAXES, at iba pang kategorya na maaring may kinalaman sa property, batas tungkol sa lupa, problema sa lupa, lupa na walang titulo, lupa na rights lang, lupa na pasalo, bahay at lupa pasalo, mother title ng lupa paano hatiin, kaso sa pangangamkam ng lupa, batas sa lupa ng magulang, batas sa mana ng lupa, hatian sa lupa ng magkakapatid, batas sa lupa ng magulang, karapatan ng asawa sa lupa, karapatan ng legal na asawa kahit walang anak, karapatan ng asawa sa sahod ng asawang lalaki, problema kung patay na ang nakapangalan sa titulo ng lupa, paano magpatitulo ng lupa na walang titulo, titulo ng lupa requirements, paano magpatitulo ng lupa na may mother title, patitulo ng lupa, tax declaration ng lupa, paano kumuha ng tax declaration #usapanglupa #easeme

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Good morning! Welcome back sa ating lecture room.

Okay, pag-usapan natin itong ST Tax Amnesty.

Meron pa ba itong extension itong ST Tax Amnesty nito?

At marami ting ugong-ugong na balita na dapat daw na extend or may extension daw.

Meron nga ba?

So pag-usapan po natin yan after this very very short intro.

Huwag po kayong mawala.

Alright, so welcome back.

Pag-usapan natin ngayon itong ST Tax Amnesty.

Sinasabi ngayon natin, meron ng deadline na coming.

Okay, now itong ST Tax Amnesty, Republic Act No. 11213

or ito niya tawag nating Tax Amnesty Act of 2019.

During the time of former President Rodrigo Duterte na-establish ito.

Kaya lang inabutan ng pandemic.

Tapos nagkaroon po tayo ng amendment.

Itong Republic Act No. 11569 na nag-extend ng amnesty.

Kaya lang meron po tayong deadline.

Yes, may deadline po hanggang June 14, 2023 na lang.

Alright, now take note that itong ST Tax Amnesty natin,

ang Executive Department po ang nag-implement nito through the Bureau of Internal Revenue.

Okay, iti-titawag nating Tax Amnesty Program through this amendment ng ST Tax Amnesty.

Okay, yun po yung mga namatay on or before December 30, 2021.

Take note of the date on or before December 31, 2017.

So take note po dito.

Sa benefits po nito is that 6% tax lang ang babayaran.

Tapos wawalang bayarang back taxes at penalties.

Tapos wala pang demanda.

Kasi nga masettle kayo. I-allow kayo masettle.

But those debt na December 13, 2017, pababa.

Alright, maraming ugong-ugong na may extension ba? Meron nga ba?

Alright, meron pong bill.

Ito po sa InquirerNet at Manila Bulletin.

At mga representatives natin sa Congress gusto nilang i-extend ang amnesty.

Alright, isa nga yung bill na pinasa ni Speaker Martin Romualdez.

House Bill No. 7409.

At saka isang House Bill No. 7842 ng Agri-Party List Representative Wilbert T. Lee.

Agri-Party List Representative sila.

Kasi nga, ang point nito is that with the impact of the pandemic kasi daw.

And yung high inflation rate.

Ang taas ka yung inflation, mahalang bilihin.

Na kinaharap natin hanggang ngayon.

Kailangan po daw ang government na i-address at i-pababaan yung burden doon sa mga taxpayer na hindi ka pa nakapagsettle.

Kasi marami pong nakapagpile na.

But meron pang mas maraming hindi pa nakapagpile dahil yung may requirements.

So they intend to have this extension of the amnesty until when?

Two years ulit until June 14, 2025.

Now, take note that ito pong House Bill na ito, bill pa lang ito.

Hindi pa itong batas.

Katulad po ito nung divorce law natin, bill pa lang.

Pan-third reading pa, hindi pa naipapasa.

Ito po, hindi pa naipapasa.

It's just a bill.

So pag-usapan po natin ang bill po.

Paano yan siya maging batas o maging law?

Okay, i-discuss ko lang sa inyo paano magawa ng batas, gaano katagal.

Alright, ito po yan.

Itong House Bill number 7409 at 7842.

Actually, nag-originate ito sila ngayon sa lower house.

May dalawa kasi tayong houses.

Ang congress kasi upper house at lower house.

Yung lower house, yan yung mga congressman natin.

Yung House of Representatives, yung upper house, yung Senate.

So, nag-originate ang bill ito.

Yung House Bill number 7409 at saka House Bill number 7842.

Ang mangyayari po yan is magkakaroon po yan ng mga readings.

Yes, first reading, second reading, and third reading.

Tawag po nila yan reading.

Ibig sabihin po, sa first reading, yung Secretary General ng House of Representatives,

babasahin niya yung title and number of the bill.

Sino yung proponent?

Like Speaker Romaldes at saka si Congressman Lee.

After that, yung Speaker of the House, i-refer niya ito sa appropriate committee.

Kung sino yung committee on taxes, sila ang mag-deliberate nito.

So, yung committee na yun, mag-evaluate.

Pagkatapos, mag-conduct sila ng public hearing.

Remember mo yung public hearing yan na ginagawa ni Sen. Rapitul po at saka ni Sen. Bato.

Magkakonduct sila ng public hearing yan.

Meron yung sige, magkakaroon ng deliberation, magkuha sila ng resource person.

Pagkatapos, after that, the moment it's done, gagawa sila ng rekomendasyon at isubmit nila ulit ito sa plenary.

Ibig sabihin, plenary sa buong congress.

Para pagbutuhan.

Now, based dun sa result ng kanilang public hearing, kung meron man, kung kailangan man or yung committee discussion,

pwede nila mag-introduce ng amendment or propose ng substitute bill.

Doon sa bill na pinresenta.

Yung pag-aralan nila, sige, dagdag na na ito, palitan na din ito, or i-substitute natin ito ng bill na ito.

And then, magkakaroon sila ng committee report.

And then yun nga, pag na-approve na po yung committee report ng committee ng taxes na yan,

i-submit na ito ngayon sa plenary appears bureau.

Para ma-submit at ma-docket din doon sa plenary. Mahihir.

Now, dito sa second reading, ang mangyayari, yung Secretary General pag tinawag ito,

pag-uusapan na ngayon yung title, yung text ng bill, at saka period of sponsorship,

at saka yung debate kung kailangan ba ng debate sa calendar nila, yung period of amendment,

tapos yung voting, kung paano ba gawin ang voting,

kung viva votse, or count by tellers, or yung division of the house.

Alam mo ba yung viva votse, yung taas lang ng kamay, or nominal voting ba?

Depende ng klase sa voting.

Normally, mas mabilis yung viva votse, taas lang ng kamay, majority lang ang kailangan.

Then after that, mapapass ito sa third reading.

Pagkatapos, sa third reading, during that time, yan na po yung botohan.

Sa third and final reading wherein magkakaroon na ng botohan.

Naka-engross na yan, at saka naka-print na yan ng kopya.

Three days before the third reading, kailangan each member ng representative natin may mga copy, printed copies.

At babasahin na yan during the third and final reading.

And then yung proponent noon, bigyan silang three minutes within which to explain bakit yung vote nila, each member.

Kung gusto nila magsalita pa.

And then, wala nang amendment on the bill on this stage.

Ang magbobotohan na lang ito, pwede ito siya by affirmative vote ng majority.

Ibig sabihin, 50 plus 1. Magtaasan kamay.

Now, if it has been approved, yan na.

Ang next step is that yung bill na yan, ipapasa nila yan sa upper house.

Kasi bakit sa upper house po?

Kasi kaya nga, bicameral eh. Lower house at upper house, kailangan mag-conform yan sila.

So, si Senate po, ganun din gagawin nila.

Mayroon silang first reading, second reading, at saka third reading.

And then, after that, baka comply nila.

The same na nung setup sa lower house.

Eh, pagbobotohan nila yan kung aprobado ba nila.

Okay, majority vote.

Then, after that, pag once okay na, magkakaroon na ng bicameral committee.

Ibig sabihin, from the lower house, magkakaroon ng mga committee members, ipapadala na sa bicam.

Pagkatapos yung sa Senate, magkakuha sila ng members sa Senate, magkakaroon rin ng mga representatives from both houses.

Ibig sabihin, magkakaroon ng bicameral committee. Magmi-meetingin sila.

Iyan pa, magkaroon sila ng, mayroon niyang conference committee wherein try nila mag-mediate between the Senate and the lower house representatives.

Kasi minsan nagka-clash yung ideas. Iba-iba pa sila na ideas.

Now, so, in both cases, both of the, yung bicameral committee, may representative sila from the lower house and the upper house.

Okay? And then, yung bill na yan, itong bill sa baba, ito yung talagang tatalakayan nila.

Ngayon, ito, anong ba itong kailangan natin gawing amendments? Ano bang itong pag-uusapan natin?

Mag-compromise tayo? Ganun. Siyempre, ibang idea ng lower house, ibang idea ng Senate.

Now, in most cases, kung ito lang ang pag-uusapan, itong extension, medyo madali lang kasi extension lang eh.

Hindi yung buong batas eh. Extend ba natin 2 years? Hindi. Kailangan ba i-extend o hindi pa kailangan i-extend?

Ah, yan man ang point. So, titignan nilang effects.

Kung talaga bang dahil sa efekto ng pandemic, kailangan pa natin makatulungan ating mga kababayan o ganoon.

Or kailangan ba ng pera ng gobyerno para ma-easean natin ang pangangailangan? Because it's also a tax collection drive ng government.

Now the bicameral committee here, pagkatapos nila ma-deliberate, magkakaroon ng tawag natin ng conference committee report.

Yung conference committee ang gagawa. And isasabit na ngayon, nagka-agree sila, approve, ito na. Extend natin for another 2 years.

Hanggang June 14, 2025, ipapasa na naman yan siya doon both sa lower house and doon sa upper house which is the Congress and Senate respectively.

Pagbubutohan na naman yan doon. Ibig sabihin, both of them must confirm kasi nga ang Congress is composed of the lower house and upper house.

Doon ba ang ating representative sa lower house? Okay meron tayong 253 right now na legislative district. Yung by district talaga. At may 63 na party list. A total of 316.

So kailangan po dyan ang majority ng vote. It should be 50 plus 1. And sa Senate naman we have about 24.

Okay suppose na-approve, approve na. Ipapadala na ngayon yan itong bill na ito approved as certified by the Senate President tapos ng Speaker of the House and the Secretary General.

Doon sa Secretary General of the House of Representatives at Secretary of the Senate. Certified no? Attested to. Doon sa Malacanang. For what? For approval or disapproval.

Depende no? Ang tatrabahuin lang naman ng Executive Department is to whether approve or to deny. Okay. Diba? Ganyan naman.

So approve or deny. Pero sa tingin ko, since this is a very important legislation, i-approve ito ni President. Sa akin lang naman feeling ko i-approve niya.

Pero kung gaano katagal, ang proseso nito from the bill kasi nagsisimula pa lang, hanggang sa approval, hindi natin alam.

Once approved, take note, magkakaroon ito ng assigned Republic Act number. Hindi pa natin alam kung anong Republic Act number yan.

Once na-pirmado na, ipapadala yung bill na isi-reproduce. Tapos ipapadala sa balik. Ibabalik sa Congress. Tapos ang Congress, ipapareproduce nila yan.

Tapos isabit nila sa official gazette office, national printing office and then for publication and distribution to the implementing agencies.

May deadline. Sometimes it will take effect upon publication in the newspaper of general circulation after 15 days or merong effectivity date. From there it now becomes a no.

Now yung period from yung bill na pinile, siyempre may 1st reading, 2nd reading, 3rd reading. Wala pa tayo sa 1st reading, 2nd, 3rd. Then after that, yun sabi ko sa inyo, bycom, then bycom, ipapadala ng hearing sila at ipapadala sa both houses, upper and lower house. Medyo mahaba na proseso.

What they will do is to certify the bill as urgent. Now under the Constitution, pwede po i-certify po ng malakanyang beforehand yung bill, ipapile pa lang na urgent and certified.

At yung procedure po ng 3 reading dates na iba-ibang araw, pwede sa isang araw lang. Tapos yung i-print pa para 3 days before the final reading, mawawala na yan.

Problema is that ang sabi ng Constitution natin, 1997 Constitution, pwede itong gawin kapag the President may certify that it is immediate enactment, dapat bilisan ito to meet public calamity or emergency. Yung may kalamidad or emergency, kailangan itong gawin.

Katulad ng anti-terrorism bill, talagang it was certified as urgent yan. So may mga bills, may expropriations kung may kalamidad, may national emergency. Now the question is that, meron bang, of course it's not a calamity for this extension, but meron bang sense of urgency ito?

From all this, is that walang na-certify na urgent siya. Because hindi siya mag-qualify under the Constitution. But knowing that since si Speaker, yung Speaker of the House talaga, yung head nila nag-file, talagang mabilis yan. Kasi siya yung boss, siya yung nag-file. Mabilis yan.

Pero I have a feeling na baka, baka makahabol talaga. And magkakaroon po tayo ng 2-year extension ulit. Pero huwag lang po tayo mag-compensa. Even if na feeling natin, I think, positive naman tayo na ma-extend ulit ito for another 2 years.

Kanyang po, isipin natin deadline pa rin sa June 14, 2023 para maka-bill po tayo ng estate tax amnesty. Ano ba yan? So i-discuss natin ng konti si estate tax amnesty. Yung sabi ko sa inyong estate of the decedent na namatay on or before December 31, 2017. Pababa.

Ito yung mga property ng patay na hindi pa nababayaran ng estate tax. Yung kanyang lupain, yung kanyang bahay, yung kanyang kotse. Yan ang sabi ko sa inyo.

Sabi ko sa inyong estate of the decedent na namatay on or before December 31, 2017. Pababa. Meron pong exemption. Meron po tayong penalty na mawawala. Wala na yung penalty, mga back-tax, wala. Everything. So, a-bill po natin ito.

Gross minus deduction equals net estate. Yan po yung tinatawag natin 6% net estate. Yan ang basihan po natin sa 6% estate tax. So, gross minus deduction equals net. Ganoon lang. Tapos yung net, yan ang ima-minus natin yung 6%. Itatimes natin si 6% estate tax.

So, ang gross estate natin for resident and citizens at saka yung non-resident citizens. Take note that sa resident and citizens, yung all properties were ever situated. Sa non-resident citizens, doon po sa only properties in the Philippines.

Discuss na po natin ito sa previous video lecture ko. Kaya lang gusto ko isight ulit lang ng mabilisan ito. So, you have to search for that video. In fact, ang gross estate natin, ang valuation niya, sa real property, fair market value at the time of death. Take note of that.

At saka ang basis niya para malaman ang fair market value at the time of death, dalawa. Zonal value, tax declaration, whichever is higher. So, kung hindi na-available si zonal value dahil matagal na, wala na silang makitaan si tax deck. Dalawa ang choice mo. Zonal value, tax declaration, whichever is higher.

Kung sa personal property, yung fair market value at the time of death ng sasakyan or personal property. Usually, sasakyan naman ng personal property or mga shares of stock. Sa shares of stock, yung book value niya at the time of death.

And, yung mga, sa cash and back, whether peso or dollar, yan. Yung peso value niya of the balance at the time of death. Time of death talaga. Yung pagka time na namatay siya. Because why? That is the time na kasi yung privilege niya to transfer to the heirs mag start, mag commence immediately by operation of law.

So, kung may gross po, pwede po tayo mag-deduct. Anong purpose ng deduction? Para magbaba ang ating babayaran na tax. Kasi magkakaroon natin ng net estate, yun ang babasihan ng 6%. So, ano yung mga allowable deduction?

Allowable deduction because net taxable estate, as I said, para mapababaan natin dahil yun ang magiging basis. Itong net taxable estate, ang basis ng 6% estate tax. So, allowable deduction po, yan po yung mga deductions allowed by the estate tax law at the time of death. So, take note yung time of death when siya namatay. Yun ang importante.

And yung batas daw nung namatay siya, yun po ang basihan para maka-deduct tayo. So, remember na na-discuss ko na yan siya in our previous lecture na advance. Meron pa tayong 1939, 1977, 1997 na taxes at that time. Ito yung thumbnail ko sa video lecture natin. Ito ba?

So, ano pa ang inaantay mo? Kailan kagagalaw? Estate tax amnesty patapos na. Anapin niyo po yung video lecture niyan. Makikitaan niyo paano pag-compute doon ano yung mga allowable deduction. Basta take note lang po. Ang maganda lang talaga dito sa estate tax amnesty is that nga, 6% tax lang ang babayaran. Walang babayarang back taxes at penalties at absuelto ka pa sa demanda.

Alright? So, take note that ang estate tax amnesty, ulit 6% net of the estate ang basihan. Minus the allowable deduction. Wala na po yung dating bracket bracket. Take note that kung meron kayong old document, nagsinasabi ko, wala na yung old document na katulad ganito, and which I will try to enlarge.

For example, kung ito po yun siya, matagal na po siya. It was in 1978. Pero ang nangyari, extrajudicial settlement of the estate with deed of absolute seal siya. Ang subject lang po sa amnesty is ito pong extrajudicial settlement lang po na covered sa amnesty.

So yung deed of seal at the time, kung hindi na-register, you have to pay for the penalties. Yan po ang problema kung meron kang existing documents.

So, ang tingin ko, if there are still the errors, para naman maka-avoid tayo, is that pwede tayo mag-create ng bagong extrajudicial settlement. Tsaka kung possible, yung sale. Kung pwede pa, just to avoid these penalties para doon sa deed of sale.

So, ang extrajudicial settlement, anyway, covered ba tayo sa estate tax amnesty. Okay? So, I hope you learned a thing or two with this discussion of powers. And thank you so much for watching. And I will see you again next time for another topic sa ating video lecture. See you soon, guys.