MANILA — Qualified teachers who served on Monday’s barangay and Sangguniang Kabataan polls would be able to get the 5-percent tax deducted from their honoraria and allowances, the Commission on Elections (Comelec) said.
Based on Comelec Resolution No. 10332, public school teachers will be able to process the refund of their taxes withheld as provided for by the Tax Reform for Acceleration and Inclusion (TRAIN) law.
“Those serving in the Electoral Boards, DESOs, and support staff, who are exempted from withholding tax on compensation, shall be able to execute the prescribed Sworn Declaration, and to submit the same to the Commission on Elections for the processing and refund of the tax previously withheld,” the poll body said.
It noted that the refund was included in the provision of the TRAIN law, wherein those with an annual taxable income of PHP250,000 are exempted from income tax payment.
Covered by the provision are those serving in the elections, whose net taxable compensation for the year will not exceed PHP250,000, will now be deemed as “tax-exempt poll-workers”.
“Only those persons, who rendered election services and submitted the required Sworn Declaration, are entitled to the tax refund under this Resolution,” the poll body said.
The Comelec added that Election Officers shall be providing the tax-exempt poll-workers the Sworn Declaration, and shall administer the oath of the qualified persons executing the Sworn Declaration, free of charge.
The Comelec-Finance Services Department (FSD) was also directed to ensure that the list of tax-exempt poll-workers are submitted to the Department of Budget and Management (DBM) and shall ensure the transfer of necessary funds for refund to the commission.
Poll workers are entitled to the corresponding honoraria: Chairperson of the Electoral Boards, PHP6,000; Members of Electoral Boards, PHP5,000; Department of Education Supervisor Official (DESO), PHP4,000; and Support Staff, PHP2,000.
They are also entitled to a travel allowance of PHP1,000 each. (PNA)
