Ejs hindi kailangan sa pag file at bayad? 2 yrs installment daw? on or Dec 31, 2021 deaths daw?
00:53.0
And na-found out ko na mayroong mga revisions.
00:57.0
Yung ano yung pinroposed ng House, nirevised ng Senate.
01:01.0
And actually, both the Houses, the lower and the upper House, agreed to it.
01:07.0
Agree naman sila.
01:09.0
So ang Congress itself as a whole, yun po ang sinamit po sa Malacanang para pirmahan na lang po.
01:17.0
Yan na lang po ang kulang para maging batas ito, yung pirma na lang po.
01:22.0
At tama po ang balita o ugong-ugong o yung post ko sa thumbnail that yes, December 31, 2021 po,
01:33.0
ang bagong coverage ng proposal na bill o yung bill na sinamit ng Senate sa Malacanang na ma-cover ang estate tax amnesty.
01:45.0
Meaning to say, from December 31, 2017, ngayon, December 2021, pababa na po yung mga estado ng namatay.
01:55.0
Okay, so that is a very good news kung malagaan po ang batas.
02:01.0
And yan po, magandang balita yan.
02:06.0
And mayroon pa pong revision.
02:08.0
Hindi lang po yan ang mga revision na December 31, 2021.
02:13.0
Yung mode of filing at yung kinlaro din ang filing and payment system at yung transfer, which I'm going to discuss one by one sa inyo.
02:23.0
Okay, so let's proceed to the bill itself.
02:27.0
So I was able to get a copy of the bill na itong Republic Act No. 11213 as amended by Republic Act 11569 is hereby further amended.
02:38.0
Ito po yung Senate Bill No. 2219.
02:41.0
At sinasabi dito na December 31, 2021 nga po ang coverage. Totoo po ang balita.
02:49.0
It shall cover the estate of decedents who died on or before December 31, 2021.
02:56.0
Pinalitan po yung December 31, 2017 na original proposal.
03:03.0
Yan din talaga yung batas, yung sa tax amnesty of 2019.
03:08.0
In-increase nila ngayon na December 31, 2021.
03:11.0
So yung mga namatay po at may mga estate po sila, namatay sila December 31, 2021, pababa.
03:17.0
Now, they are covered with the estate tax amnesty.
03:22.0
So 2017, included na yung 2018, 2019, 2020, and 2021.
03:29.0
And of course, the prior to 2017, pababa.
03:33.0
So ibig sabihin, 21 December 31, pababa na po ang coverage ng ating estate tax amnesty.
03:43.0
Okay, now I think this is a good thing.
03:47.0
Opinyon ko lang na siguro noong 2019, 2020, ang daming namatay during the time of COVID.
03:53.0
Maybe just to avail of the amnesty, hindi nakapag-file dahil sa period na iyon.
03:59.0
Kasi noong 2019, naisa batas itong tax amnesty program.
04:04.0
Hindi pa na talaga lahat naka-avail.
04:06.0
At at the same time, maraming namatay po noon.
04:10.0
That's my opinion.
04:11.0
Siguro yun din ang logic kung bakit in-increase na lang to 2021,
04:15.0
ang hindi pa nakapagbayad ng estate tax ay covered sa amnesty.
04:20.0
Noong dates na nakamatayan is December 31, 2021.
04:24.0
But I discovered from the statement of Secretary Giocno of the Department of Finance,
04:32.0
7.41 billion po from 133,860 beneficiaries.
04:39.0
133,860 beneficiaries, naka-avail nito.
04:44.0
Ang kinita po ng government, 7.41 billion.
04:48.0
So it is a good source of income for the government.
04:53.0
It is a revenue-generating scheme ng government in order to gather more funds
05:01.0
para ibigay or igamitin para sa ating projects ng government,
05:07.0
like the Build, Build, Build program ng ating pamalahan.
05:10.0
So ayon po ito sa sabi ni Sen. Giocno ng Department of Finance,
05:17.0
siya na po ang Secretary of Finance natin.
05:19.0
All right, so let us proceed.
05:22.0
Himahimahin pa natin further.
05:24.0
So ito pong Senate bill na ito, merong two years din.
05:30.0
Ang sabi po sa two years is that it's June 15, 2023, June 14 to 2025.
05:36.0
Panibagong dalawang taon na extension.
05:39.0
So yan po ang bagong time frame kung may sa batas ito.
05:43.0
June 15, 2023 to June 14, 2025.
05:47.0
And dalawang sistem.
05:49.0
Pag-file po ninyo is either electronically or manually.
05:55.0
Electronic or manual filing.
05:57.0
At pwede sa authorized agent bank ka na mag-file.
06:02.0
At saka sa Revenue District Office of the DBIR na may jurisdiction sa last residence.
06:11.0
Take note na kung saan po siya last nakatira, doon po mag-file.
06:17.0
So yan lang po yung mga residents in the Philippines.
06:21.0
Iba po yung discussion on non-residents.
06:24.0
Iba kasi ang rule nila doon.
06:27.0
But ito kung saan po siya ang last residence niya.
06:30.0
Even if ang last residence niya is Davao, pero namatay siya sa Manila,
06:35.0
dito po sa Davao City ang situs of succession.
06:39.0
Kung saan po may jurisdiction sa pag-file at sa pag-pay.
06:43.0
And it's through a Revenue Collection Officer or Authorized Tax Software Provider.
06:50.0
Ang sinasabi dito is that mag-gawa lang daw or mag-execute ng sworn statement,
06:57.0
sworn estate tax amnesty return.
07:01.0
So ito po siya, mga forms na ito pwede pong hingiin natin sa Bureau of Internal Revenue
07:08.0
the moment they will be able to have this.
07:10.0
Or pwede po siguro itong i-download sa ilang website.
07:13.0
Usually kasi yung mga downloadable forms na not for sale, makukuha natin sa website.
07:18.0
So pag meron po yan, pilapan natin, ipanauthorize natin kasi sinasabing sworn estate tax amnesty return.
07:26.0
So ibig sabihin, pwede ka na mag-file.
07:28.0
Now, payment. Gusto mo mag-bayad ngayon?
07:31.0
Iba po si file, iba po si pay.
07:33.0
Si payment po ng amnesty tax, pwede rin po electronically or manually.
07:39.0
Manual, pila ka doon sa bangko.
07:42.0
Like this one, kung electronic, through fund transfer.
07:46.0
Medyo high-tech na tayo ngayon.
07:48.0
It was realized with the government.
07:50.0
Kung hindi pa nag-COVID, na-realized na importante pala itong pag-high-tech-high-tech nito.
07:54.0
Itong technology ng IT.
07:57.0
So, ganoon din. You pay with the authorized agent ba? RDO?
08:01.0
And yung authorized tax software provider.
08:04.0
Ang hindi ko lang maintindihan pa, ano itong authorized tax software provider?
08:09.0
Kasi pwede daw mag-file at mag-pay doon.
08:11.0
So doon na tayo mag-file, doon na tayo mag-pay.
08:13.0
Sa akin lang, ang isip ko, kung ma-authorize kasi dapat mag-apply sila sa bureau, sa Department of Finance.
08:20.0
And the moment they are approved to be one of the software provider.
08:25.0
Katulad siguro na, tingin ko lang yung PayPal, Paymaya, GCash, mga ganyan.
08:31.0
O sa mga banks na nag-aallow ng fund transfer.
08:34.0
Hindi ko pa, sketchy pa ang procedure.
08:38.0
Pero maging payment at ease kasi ang purpose nito.
08:42.0
Hindi nga magpipila-pila tayo ng kapainit ng lugar.
08:46.0
Doon sa BIR and everything.
08:47.0
O sa bank and everything.
08:48.0
So if we can do it electronically, gagawin natin yun.
08:52.0
Yan ang sinasabi ng bill.
08:55.0
And of course, ang discuss natin itong mga requirements po.
09:02.0
Mandatory requirements under the bill.
09:05.0
Ang sinasabi dito is that ito po ang susundin natin.
09:10.0
Nasimplify po ito siya dati kasi maraming mga questions.
09:13.0
Ano ba talaga yung mga requirements?
09:14.0
So dito, look ha.
09:16.0
Ang sinasabi dito, certified through copy of the death certificate.
09:20.0
Now kung wala kong certified through copy ng death certificate.
09:29.0
Let us have a laser pointer ito.
09:32.0
Ang sinasabi dito, ang certificate of no record of death.
09:36.0
Kuha ka sa PSA ng certificate of no record of death.
09:40.0
Bigbigbigay po yan sila.
09:41.0
Parang senomar ba?
09:43.0
Ito naman, certificate of no record.
09:45.0
Kasi possibly, nawala kang record kasi during the war, nasunog or dinaanan ng bagyo ng panahon or gyera.
09:53.0
So kaya ka ng certificate of no record plus isang valid secondary evidence.
09:59.0
Yan ang sinasabi ng batas.
10:00.0
Ano po yung ibig sabihin ng valid secondary evidence?
10:03.0
Pangalawang ebidensya na maaaring magpapatunay na patay na po siya.
10:08.0
Like for example, kung mayroong death benefit sa JSIS, SSS.
10:12.0
Mayroong mga claims doon na nakuha ng mga heirs ng decedents noong namatay.
10:19.0
Eh, na-establish doon na namatay siya. May record of death doon.
10:23.0
So hindi na masyado mahirap doon.
10:25.0
For example, kung makakuha ng record sa hospital kung saan siya namatay.
10:30.0
Ng mga medical records which show na matay siya doon.
10:35.0
Okay yan because as long as it is a government hospital.
10:39.0
Kasi ang sinasabi dito, yung valid secondary evidence must come from a government agency.
10:46.0
Okay, government agency.
10:48.0
So, ang iba naman na mga situations na alam ko para makakuha rin ng certificate of death.
10:56.0
It is the long process ito.
10:58.0
It is that kung i-allow kayo ng local civil registrar na picturan yung Nitso, yung tomb, yung burial site.
11:09.0
Nandun kasi yung date of death tsaka pangalan noong namatay.
11:13.0
Picturan yun, ibigay sa LCR.
11:15.0
And the LCR will issue a certification na patay na nga.
11:19.0
And at the same time, isasabit din nila yan. Magagawa rin sila ng certificate of death.
11:24.0
At the same time, isasabit nila sa PSA.
11:26.0
Yan ang isa sa mga requirements.
11:28.0
Tsaka barangay certification na namatay na itong tao doon, resident siya ng ganito.
11:32.0
Maraming mga pamaraan para makakuha ng certificate of death.
11:35.0
And yan po talaga ang problema.
11:37.0
Kaya maraming claim war na i-extend kasi hindi nga sila makakuha ng death certificate.
11:41.0
Ngayon, klaro po, nilagay po sa ating batas na ito.
11:45.0
Pwede ka magkuha ng certificate of no record at tsaka any valid secondary evidence na patay na siya.
11:51.0
Okay, so very, very nice.
11:54.0
Now, of course, tax identification number ng decedent.
11:58.0
Nung estado ng namatay.
12:00.0
Yes po, kukunan po yan ng TIN number.
12:04.0
Kasi ang estado ng mga tao na matay is by fiction of law, created yan siya.
12:08.0
Para yan siyang estate na yan. Yan kasi siya ang magiging tawag nating taxable.
12:16.0
Yun siya ang tina-tax.
12:18.0
Hindi naman yung eredero ang pinapababayad eh.
12:20.0
Kundi yung estado eh. Yan ang kukunan ng source ng payment ng estate tax.
12:26.0
And of course, ang TIN ID ng TIN verification ng mga eredero.
12:33.0
Yan ang mga requirement.
12:35.0
And of course, government ID.
12:38.0
Kung nasa korte, yung executor.
12:41.0
Ibig sabihin, yan po yung na-appoint sa last will and testament.
12:46.0
Kung administrator, yan po yung na-appoint ng korte.
12:50.0
Kung heirs, transferee, beneficiaries, kung nabenta na, dapat meron silang mga government ID.
12:57.0
Ano ba yung mga government ID? Basic lang naman.
12:59.0
Is that yung national ID, postal ID, yung ating driver's license, UMID, passport.
13:07.0
Yan ang mga valid government ID.
13:09.0
Yung mga PRC licenses natin, these are government IDs na allowed.
13:14.0
Okay, what are the requirements?
13:16.0
Ito po another requirement for real properties ito.
13:19.0
Ang sabi po ng batas is that, itong certificate of title, ito po yung evidence of ownership natin, yung titlo.
13:28.0
Certificate of title, whether it is an OCT or TCT or condominium title, depende.
13:35.0
Now, kailangan ng certified through copy. At saan po tayo kukuha?
13:40.0
Alam po natin sa Registry of Deeds.
13:43.0
E paano po kung hindi siya titulado?
13:46.0
Sir, hindi naman titulado ito.
13:48.0
Ang sabi po is kumuha ka ng certified through copy ng tax declaration ng lupa at ng improvements.
13:56.0
So, kung may lupa and the building.
13:59.0
Dalawa po ang tax deck.
14:00.0
Dito sa amin, ang color ng building is blue.
14:03.0
Ang color sa land na tax declaration is green.
14:09.0
So, kuha po kayo ng certified through copy niyan.
14:12.0
E kung wala pong certified through copy kasi nga matagal na napanahon tapos either nawala, nasunog o nabaha.
14:20.0
So, ano po ba yung pinaka-after noong pinaka-available na tax declaration?
14:28.0
Immediately thereafter.
14:30.0
Hindi yung pinaka-bago.
14:31.0
Ano yung existing pinaka-prior na meron?
14:35.0
Yun po ay isa-submit.
14:37.0
Kasi yan ang magiging basis ng determination kung how much ang value ng property na yan noong namatay.
14:44.0
Kasi, di ba, sabi natin, zonal value or market value in the tax deck, whichever is higher.
14:52.0
So, aside from that, certificate of no improvement.
14:55.0
Kapag walang improvement ha, ibig sabihin yung totoong walang improvement.
14:59.0
Wag po niyong gawing, kukuha kayo ng certificate of no improvement.
15:03.0
Gagawa kayo ng apidabit na walang improvement.
15:06.0
Na-issue ka naman kayo ng city.
15:08.0
Eh, malalaman po ng BIRO yan.
15:12.0
Magsa-site inspection yan sila.
15:14.0
Pero, ang unang gawin niyan before going there,
15:17.0
eh, i-search lang siya sa Google Map or sa Google Earth.
15:20.0
Eh, makikita nila may building doon.
15:22.0
Sabihin siya, eh, nagsisinongaling ka ha.
15:25.0
Kapag certificate of no improvement, certificate of no improvement talaga.
15:30.0
Then, let us proceed sa personal properties.
15:34.0
Tapos na tayo sa certificate of title.
15:36.0
Certified through copy ng title.
15:38.0
Certificate of no improvement.
15:39.0
Dito tayo sa personal properties.
15:41.0
Sa personal properties po,
15:43.0
ang kailangan natin na evidencia, no,
15:46.0
as part of the estate na isettle natin,
15:48.0
yung certificate of deposit.
15:50.0
Alam nyo, sa train law is iba.
15:53.0
Pwedeng makuha kagad.
15:55.0
Dahil withholding agent naman ng bank.
15:58.0
Kailangan nyo nalang AGS.
16:00.0
Pero dito po, sa old time noon,
16:03.0
hindi ka talaga ma-issuehan yan
16:05.0
basta hindi ka magbayad ng estate tax payment.
16:07.0
So, you have to settle that as part.
16:10.0
So, itong certificate of deposit po,
16:13.0
tsaka certificate of investment.
16:15.0
Let's say, nag-invest ka sa mga blue chips sa stock market.
16:19.0
Anong investment mo?
16:20.0
O sa treasury bills, mga ganyan.
16:23.0
So, pwede po yan siyang isama
16:25.0
sa pag-settle ng estate.
16:27.0
And, yung pong CROR ng sasakyan.
16:32.0
At saka, may kasama po siyang correct value.
16:36.0
Kasi, ang sasakyan po is a personal property.
16:39.0
Hindi po siya real property.
16:40.0
And, of course, yung certificate of stocks
16:43.0
at saka yung proof ng value ng stock.
16:45.0
Yung book value niya
16:46.0
at the time of death nung decedent.
16:50.0
And, other requirements po.
16:52.0
Kapag, by representative,
16:56.0
they say they are from park place
16:58.0
and they need to let other people mag-pirma doon sa AGS
17:03.0
or sa mga pag-process ng transfer,
17:07.0
so pag-payment and everything.
17:09.0
Kailangan man ng SPA na hanapan yan.
17:13.0
Consularized SPA kung nasa abroad.
17:16.0
Pwede rin apostil.
17:18.0
As long as yung country na tinitirahan niya,
17:20.0
foreign country na tinitirahan niya,
17:22.0
is member ng apostil convention.
17:24.0
Tayo po, Pilipinas, member na po tayo ng apostil convention.
17:27.0
Isa sa mga example, isang US.
17:30.0
Member po sila ng apostil convention.
17:34.0
So, pwede po kung nandoon sila sa abroad,
17:36.0
hindi na kailangan mag-uwi.
17:38.0
Pagawa lang sila ng apostil
17:40.0
doon sa Secretary of State ng kanilang country.
17:45.0
And then, authorize somebody or send na to dito.
17:48.0
Hindi na kailangan madaan sa consul.
17:49.0
Right? Remember that?
17:50.0
Yung ating video lecture.
17:52.0
And, of course, yung vicinity map.
17:54.0
Ang purpose kasi ng vicinity map or yung sketch plan,
17:56.0
kung saan ang area,
17:58.0
is to determine makaano ang value.
18:01.0
Kasi, pag sometimes hindi makita sa zonal valuation ng BIR,
18:05.0
titignan nila yung vicinity map.
18:07.0
Para, ah, ito pala yung vicinity map,
18:09.0
anito yung zonal value at this place.
18:11.0
So, ito yung estimate namin na presyo for the estate tax.
18:16.0
And, of course, now, kung meron tayong gross estate,
18:21.0
ito yung kabubuan ng estado nung matay.
18:24.0
Eh, may gross estate.
18:26.0
Kailangan mag-deduct tayo para magkaroon tayo ng net estate.
18:29.0
Para bababa yung babayaran nating estate tax,
18:34.0
So, ano po ba yung mga deductions?
18:37.0
Automatic, meron na tayong standard deductions.
18:40.0
Magdepende lang kung anong taon na matay.
18:46.0
Discuss na natin yan.
18:47.0
At yung family home.
18:49.0
Of course, yung conjugal share ng surviving spouse.
18:54.0
Paano yung hindi fixed?
18:56.0
Like, ibang proof, no?
18:57.0
Katulad itong utang, no?
18:59.0
Claims against the estate.
19:02.0
Part of the deduction po ito sila.
19:04.0
Eh, ang kailangan po,
19:06.0
kapag may claim against the estate daw,
19:08.0
sinisingil yung estado nung namatay,
19:10.0
basta totoong contract of loan ha,
19:14.0
notarized promissory note.
19:18.0
Kapag hindi notarized, hindi yan approved.
19:20.0
Now, paano kung natax ka na?
19:23.0
Ah, yung decedent before.
19:25.0
Eh, magpakita ka ng pruweba
19:27.0
na natax na yung namatay noon
19:29.0
sa properties niya.
19:31.0
And, para hindi na itawag na
19:35.0
Property Previous Detax.
19:37.0
For example, baka may e-car noon
19:38.0
or may proof of payment,
19:39.0
may payment form sa BIR.
19:42.0
Alright? Para madeduct yun siya.
19:44.0
Para magliit po ang ating
19:46.0
ah, babayaran na estate tax.
19:51.0
paano kung nag-donate yung namatay
19:57.0
barangay, sa city, or sa
19:59.0
sa national government?
20:01.0
Eh, di, kailangan din ng pruweba
20:04.0
Kasi, yung dinonate niya,
20:05.0
hindi yan na pwede i-subject sa estate tax.
20:08.0
No! I-deduct yun siya.
20:10.0
Hindi na yun siya kasale.
20:11.0
So, kailangan mo ng proof.
20:12.0
Anong pinaka-basic proof?
20:13.0
Yung deed of donation,
20:17.0
captain, or by the mayor,
20:19.0
and the authorized representative
20:21.0
ng government agency.
20:23.0
Okay? Don't forget about that, ha?
20:25.0
Sa mga deduction.
20:26.0
Ito yung po'y sinasabi sa
20:29.0
Ito yung dinidiscuss ko.
20:31.0
Ah, hindi pa ito sure,
20:34.0
ah, pag maging batas ito,
20:35.0
ito rin ang susundin natin.
20:37.0
So, itidiscuss natin ahead.
20:38.0
Excited lang ako to explain to you
20:40.0
na ito yung mga requirements.
20:45.0
Hindi na masalimut, ba?
20:48.0
nahihirapan tayo mag-compute.
20:51.0
Ngayon, ah, mag-determine
20:52.0
ano yung mga requirements.
20:53.0
Ito, nasimplify, no?
20:55.0
Very good. I think this is
20:56.0
the idea talaga na
21:00.0
from Secretary Dioknos'
21:02.0
ideas and opinions.
21:03.0
Kasi matalino talaga ito masyado
21:07.0
Yung dati nating BSP
21:09.0
head natin yan siya.
21:11.0
Alright. So, with that,
21:15.0
Ah, pag-usapan natin ngayon
21:16.0
ang benefits of the
21:22.0
before the benefits pala,
21:27.0
Sir, how about kailangan pa rin
21:31.0
ng Affiliate of Self-Adjudication
21:35.0
sa korte na decision, judicial
21:37.0
settlement of estate,
21:39.0
para po ba makapag-file at makapag-bayad?
21:41.0
Kasi yan ang mga katanungan.
21:43.0
Kasi, ah, sabi nga yun
21:45.0
ng iba is kapag wala daw
21:47.0
ng EGS, hindi daw mag-compute si BIR.
21:49.0
Hindi ka daw mapapasok
21:53.0
Sabi niya, sir, nahirapan nga kami.
21:55.0
Wala kaming chance
21:57.0
to locate all the heirs dahil
21:59.0
antagal na namatay ng panununuan namin
22:01.0
and we are gathering information
22:03.0
for the heirs. And we wanted to pay.
22:05.0
Alam namin ng Estado,
22:07.0
ito yung value. Gusto namin magbayad.
22:09.0
Pero hindi man tanggapin dahil
22:11.0
hindi kami maka-file.
22:13.0
Kasi, kailangan daw
22:17.0
self-adjudication at saka, or judicial
22:19.0
settlement of estate kung nasa korte.
22:21.0
Now, sinagot po yan ng
22:23.0
kinlaro po yan ng bill na ito,
22:25.0
ng 2219. Ang sabi dito,
22:27.0
iyang ex-judicial settlement,
22:29.0
ah, self-adjudication
22:31.0
at saka, eh, proof of settlement of
22:33.0
estate lang yan. Whether
22:35.0
judicial or ex-judicial,
22:37.0
required lang daw ito siya
22:39.0
kapag mag-issue ng
22:43.0
It shall only be required by the BAR
22:45.0
for the issuance of the
22:47.0
e-car. Ano bang e-car?
22:49.0
Yan po yung electronic certificate
22:51.0
authorizing registration
22:53.0
para po pagtransfer
22:55.0
ng properties sa mga eredero.
22:57.0
Okay? So, hindi po siya
22:59.0
kailangan, it is not
23:03.0
purposes of filing
23:05.0
and payment. Remember yung pinidiscuss
23:07.0
natin, mag-file tayo, manual
23:09.0
and electronic, and mag-pay time
23:11.0
manual electronic sa AAB, hindi po
23:13.0
yan siya kailangan. Si EGS,
23:15.0
self-adjudication at saka yung
23:17.0
court decision ng judicially settled,
23:19.0
hindi po yan siya kailangan.
23:21.0
It is not for the purpose of
23:23.0
filing and payment of the estate.
23:25.0
Kinlaro po yan ng
23:27.0
Bill 2219. That's why
23:29.0
it's a very good bill, simplified, clear,
23:31.0
concise po siya. So,
23:33.0
sa katanungan po, ang sagot
23:35.0
po niyan is no, no, no po.
23:37.0
Hindi po yan siya need
23:39.0
dahil dapat pag-intindi natin,
23:41.0
there is a big difference between
23:43.0
the two, no? Itong
23:45.0
application for payment of estate
23:47.0
tax versus application for
23:49.0
transfer of properties.
23:51.0
Yung pag-apply para mag-bayad ng
23:53.0
tax, iba yun. Yung
23:55.0
pag-apply para i-transfer ang
23:57.0
properties dun sa mga eredero
23:59.0
nung namatay, iba rin yun.
24:01.0
Sabi nila, it's a distinct
24:03.0
and separate process. Iba-iba yun.
24:07.0
ng Bill 2219. Dahil
24:09.0
ito pong mga dokumento na ito
24:11.0
at saka decision ng korte
24:13.0
sa judicial settlement is para lang
24:15.0
sa e-car. Ito po yung example
24:17.0
ng e-car sa baba, no?
24:19.0
Makita ninyo. Yan lang po,
24:21.0
no? So, with that, we go
24:23.0
now to the, ito na,
24:27.0
this amnesty. Discuss
24:29.0
natin ang benefits natin.
24:31.0
Alam natin yung mga benefits, no?
24:33.0
Pero mayroong magandang
24:35.0
balita dahil may difference sa benefits.
24:37.0
That's, of course,
24:39.0
benefit is December 31, 2021
24:41.0
pa baba na. Okay.
24:43.0
And then, wala na tayong
24:45.0
penalties and interest, surcharge,
24:47.0
compromise, wala. Na na yan.
24:49.0
And then, hindi ka na mapailan ng kasong
24:51.0
civil, criminal, or justif. Civil,
24:53.0
case for collection, criminal case for
24:55.0
tax evasion, and justif,
24:57.0
meaning may letter of authority to investigate.
24:59.0
Wala na yan. Out na yan, no?
25:01.0
And ito po ang pinakamaganda.
25:03.0
Meron silang inincorporate
25:05.0
from the train law.
25:07.0
Ba, pwede na pong magbayad
25:11.0
Aside from the fact na
25:13.0
amnesty, covered ka pa,
25:15.0
installment pa, and
25:17.0
within two years, okay?
25:19.0
Within two years, without penalty and interest.
25:21.0
Napakaganda po na bill na ito.
25:23.0
Sana hindi ito ibito
25:25.0
ni President Marcos.
25:27.0
Birumanan niya ito para marami
25:29.0
pong magkaroon ng chance,
25:31.0
no? To avail of a
25:33.0
very, very good legislation
25:39.0
So take note lang yung December 31,
25:41.0
2021 pa baba. Yan po
25:43.0
ang ating pinakaimportante dahil marami
25:45.0
pong mako-cover, no?
25:47.0
And of course, hindi lang po
25:49.0
yung nadagdag na 2018,
25:51.0
19, 2021 na deaths
25:53.0
na nangyari doon. But of course,
25:55.0
yung pinakamga luma na
25:59.0
matagal ng panahon na pala
26:01.0
na namatay, no? And of course,
26:03.0
because they have difficulty na magkua
26:05.0
ng mga requirements, na mga
26:07.0
pagkahanap ng mga heirs,
26:09.0
na hanapin ang kanilang mga
26:11.0
apu-apu-apuhan sa tukod, mga
26:13.0
pinsa, no? So it's very difficult,
26:15.0
no? So with that, there will be
26:17.0
a big chance to pay for it. Even if
26:19.0
hindi matransfer ang property, basta mabayaran
26:21.0
ang estate po. Yan po
26:23.0
ang pinakaimportante. File
26:25.0
and payment of the estate tax. So
26:27.0
we just hope and pray, no?
26:29.0
We just hope and pray that this will
26:31.0
be approved, no? So yan po
26:33.0
ang ating breaking
26:35.0
news sa inyo. And
26:37.0
later on, I will give
26:39.0
an update kung ano bang nangyari.
26:41.0
As I said, we hope and pray na
26:43.0
pipirmahan na po ito ng ating
26:45.0
presidente. Okay.
26:47.0
Yan lang po ang inaantay natin.
26:53.0
President Bongbong, we are waiting
26:55.0
po. Sana po mapirmahan nyo ito
26:57.0
before your SONA. Kasi sabi nila
26:59.0
isang SONA po daw ninyo is
27:07.0
laws na pwede niyang ikwento
27:09.0
sa SONA na pinirmahan niya. This is a
27:11.0
landmark legislation that will help everyone
27:13.0
else. Everybody and give a
27:15.0
chance for two more years
27:17.0
to settle the estate tax without any
27:19.0
penalties, interest, no criminal prosecutions
27:21.0
and everything. So
27:23.0
with that po, maraming
27:25.0
salamat sa pagpagpanood
27:29.0
I know that you learned a thing or two.
27:31.0
Please share po sa
27:33.0
ibang hindi po nakakaalam.
27:35.0
Share this video and kung
27:37.0
pwede, subscribe and like na rin. Pakisabi
27:39.0
nila para magdamit tayo na subscribers
27:43.0
this is a free legal
27:45.0
forum. This is for everybody
27:47.0
and if you learned something, kindly
27:51.0
share it to others.
27:53.0
Okay. Thank you very much.
27:55.0
Danke and sukran.
27:57.0
Maraming salamat po. Daghang salamat.
28:01.0
See you again next time and tomorrow
