Bill exempts poll allowance from tax

MANILA, Philippines — Quezon City Rep. Winston Castelo has filed a bill that would exempt from income tax the P6,000 allowance the Commission on Elections gives to public school teachers for election duty.

Castelo said his decision to introduce the measure was prompted by the imposition by the Bureau of Internal Revenue (BIR) of a tax on the honoraria teachers received for serving in the boards of election inspectors in last Monday’s barangay and Sangguniang Kabataan elections.

He said the proposed law seeks to exempt compensation such as allowances and honoraria earned by teachers serving in national and local elections from income tax “to show appreciation to teachers who are true public servants.”

Castelo said the measure would “do away with the circuitous process” for teachers to avail of tax exemptions for their poll duty honoraria and travel allowances under current revenue rules.

“The P350 tax from the P6,000 honoraria is precious to each teacher who still receives a small amount compared to the dedicated work they render,” Castelo stressed.?

He noted that the tax withheld can be returned if a teacher proves through the filing of the income tax return showing the annual total compensation does not exceed P250,000, which is tax-free under the Tax Reform for Acceleration (TRAIN) law.?

“The BIR provision is senseless since revenue officials should have just asked the Department of Education (DepEd) on the teachers serving as election inspectors since they fall under Teacher I and Teacher II whose annual income does not reach P250,000 even with the incorporation of the poll honorarium,” he said. ?

Castelo said the aim of collecting higher revenues “should not cloud government sensitivity to the plight of teachers.”

He said teachers have been at the forefront of every electoral exercise, rendering their time and energy to protect the sanctity of the ballot and ensure the peaceful conduct of the election. ?