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 po dito sa ating channel, The Lecture Room of Atty. Raymond Batu.

Nag-upload po tayo recently ng isang news regarding dito sa estate tax amnesty.

Update po sa Senate.

And mayroon lang po banibagong update, just very recent again, May 30 wherein ang nangyari dito is that ang ating coverage ng estate tax amnesty, May 31, 2022, deaths na po pababa.

Ibig sabihin po, yun po ang saklaw niya, yun po ang coverage niya. Yun po kasi ang na-approve sa third and final reading sa Senate po itong Senate Bill No. 2219.

Mayroon po mga other changes na which I'm going to discuss pero ito yung pinaka-main, itong amnesty na coverage niya or saklaw niya na May 31, 2022.

Okay proceed po tayo. Dito po sa Senate Bill 2219, makita po natin na yung in-erase po yung December 31, 2017, pinalitan na May 31, 2022.

So ibig sabihin, May 31, 2022, yan na po ang bago nating saklaw or coverage ng deaths. So ibig sabihin, lahat po ng mga Estado nung namatay May 31, 2022, pwede po kayo makabe-bail ng estate tax amnesty. That is a very good news.

Now, another thing is that dito po sa Senate Bill is that same pa rin, June 15, 2023 until June 14, 2025 ang availment period.

Ibig sabihin, pwede 2 years ulit na inaket nila na additional time for us to settle our estate tax. And tinanggal po nila, may tinanggal sila dito yung Bureau of Internal Revenue which has jurisdiction over the last residence of the decedent.

Remember ninyo sa ating discussion na ang situs of taxation natin kung saan ang last residence niya. Ngayon ni Winala. So I would assume na filing and payment of estate tax will be at the place where the decedent died. Kung saan siya namatay.

Ibig sabihin, he can choose the situs of taxation or saan siya magbayad na lugar na convenient sa kanya. Hindi yun, tinanggal yun ang bill. I think we will revert back doon kung saan siya namatay.

But we will wait for the implementing rules. At we will wait first kung mapirmahan itong bill para maging batas. And then, meron pa, tinanggal yung provisions on non-resident decedents. Ibig sabihin, sabi kasi dito RDO No. 39 or any revenue district office.

Pero tinanggal. So we will just wait for the implementing rules kung yung non-resident decedents yung hindi nakatira dito, namatay sa labas o ganoon. So saan po nila i-file. And then, take note itong municipal treasurer. Tinilit din nila. So guru, hindi na pwede mag-file and pay doon sa municipal treasurer.

Ibig sabihin, pwede ka na mag-file doon sa Revenue Collection Agent, RDO, AAB, at saka yung Authorized Tax Software Provider.

So Authorized Tax Software Provider. Ito po yung ating i-discuss. Kasi ang Authorized Tax Software Provider, it includes also banks. And anybody could also apply as long as you qualify and be accredited by the BIR.

So ang nag-a-accredit po para maging Authorized Tax Software Provider tayo is ang Bureau of Internal Revenue. And di-search ko ang web, ang internet. May nakita akong a few. Hindi ko kasi alam masyado and techie kung sino yung...

Sin-search ko yung list. And may few na nag-claim na they are accredited tax software provider. Itong Taksumo at saka itong JuanTax. Dabi nga ni JuanTax, siya doon yung first na approved ng BIR.

So I will just go to the website of JuanTax. Kasi mayroon akong puni na details doon. Credit po ito sa kanila. So si JuanTax po sa kanyang website, nilagay niya doon ang definition kung anong ibig sabihin ng Electronic Tax Software Provider Certification.

Ibig sabihin paano ka ma-certify? Kasi ang iba may scam na naman na provider ako, provider ako. Yung pala hindi. Nagpadala ka na ng pera doon everything. So I think BIR should issue a list of accredited and post it in the implementing rules din nila para hindi malito ang mga tao kung talagang accredited yung service provider na yan.

So ito pong certification po, project po itong BIR at saka ng United States Agency for International Development, USAID. And ito po yung online system in which yung tax software providers and authorized agent banks may apply, pwede po silang mag-apply and have their e-filing, electronic filing and electronic payment, e-payment software evaluated, tested and finally certified by BIR.

So ito si JuanTax nag-submit siya ng software niya doon for purposes of e-filing and e-payment.

At the same time, e-payment. So mayroon silang software po doon wherein after that, pwede na kami magbayad sa authorized agent bank ng Supreme Court. Ganito po rin ang mangyayari sa atin. Bakit? Kasi ang purpose nito is yung ease of payment.

Kasi siyempre, dami nating trabaho. Pipila pa ba tayo doon sa bangko? Papalinyahin pa ba natin ang sarili natin? Hindi na. Ease of payment, doon na tayo sa computer, sa ating phone. Pwede ganun.

However, hindi naman sinasabing wala na yung manual. Pwede rin po. Gusto nyo pumila? No problem. Manual tayo and we do that. And the same paman din ang rules. Ang dinidiscuss ko na lang ngayon ang mga panibago.

Remember of this. Itong tax software providers and authorized agent banks. Like for example, ito sa picture na pinakita ng OneTax. Maglogin ka lang daw. Tapos magfile ka ng tax at convenience. Tapos magbayad kayo sa prepared payment channel. Ito yung kanyang nakita.

So, kinumpire nga niya na ang EBIR forms versus OneTax fast file, mas mabilis daw kapag dito tayo sa authorized tax software provider. Di ko pa nasubukan actually. Hindi kasi ako takey. But I will try. I'll see. I'll call my accountant and maybe if we could do this one.

Alright. So, having said that, dito na tayo. So, ang pag-usapan natin itong, ang i-remember natin itong mga time frame niya. So, sa period ng availment, huwag po natin kalimutan June 15, 2023 to June 14, 2025 ang extension.

Doon lang po kayo sa period na yan maka-avail ng estate tax amnesty. Huwag na po natin patulugin. Mahabuli na po natin kasi may bago na tayong period within which to avail the estate tax amnesty. Sayang naman.

At ang coverage or ang saklaw niya is yung May 31, 2022 na bago ngayon sa last and final reading. Yan na po. May 31, 2022 pababa. Okay. So, yan po ang bagong coverage natin.

And then, remember, we can do manually, electronically through filing and payment. Electronic filing and electronic payment through this. Yung mga tax software providers sa bank and manual filing and payment also is still allowed. Klara po manual and electronic nandiyan pa rin.

And the same po rin itong rules. I'll give you time to have this screenshot po ninyo itong mandatory requirements. Kasi ang sinabi kasi doon sa Senate bill is that these are only the requirements. Huwag na dagdagan. Baka kasi dagdagan nyo pa, hindi pwede. Sabi yun ng batas. Huwag na dagdagan.

Pero pag may hiningi pa yung mga BIR officials sa baba ng additional requirements, hindi na po yan. Delikado na po yan. Baka it will create more a suspicion na baka may hinihingi. Okay. So, check po nyo po ito. Same pa rin po ang mandatory requirements na kailangan.

So, iba po yung mag-apply po tayo para magbayad ng estate tax. Iba rin po yung mag-apply tayo para i-transfer. So, hindi po sya kailangan po kung magbayad tayo. Di ba? Alala natin, kailangan nyo lang ng sworn statement na mag-apply sa Amnesty Tax, Amnesty Program and then you get that form from the BIR and pay.

Pero kung gusto mo i-lipat ngayon sa pangalan ng mga eredero, kailangan po natin ng executional settlement na. Maganda po ito. Kasi para yung problem nila and gathering necessary signatures ng mga heirs, kasi wala pa sila, hindi in line.

Naghahabol tayo ng oras, eh bayad mo na tayo sa kanilang natin i-transfer. At least unahin natin ng bayad para sure na tayo makapasok sa estate tax amnesty.

Again, yung benefits ng amnesty. Remember na May 31, 2022 to prior years. Deaths na nag-occur May 31, 2022 to prior years. Wala na rin penalties and interest. No more civil criminal cases. And payment by installment. Ito ang pinaka-importante.

Two years without civil penalty and interest. Okay? So sa ngayon, ang maantay lang po natin is mapirmahan po ito ni President Bongbong Marcos and all we can do right now is wait and pray.

So I hope you got something dito sa ating latest update. Parangati po tayo mag-update. Pag meron akong mapanood at mabasa kagad, immediately update ko po. Alam ko busy kayo so ako na mag-update para sa inyo.

Okay, thank you so much and I'll see you again next update. Okay, bye bye!