Press Release
May 30, 2022

Gatchalian hails Senate nod on proposed tax exemption on poll workers' honoraria

Senator Win Gatchalian hailed the Senate's third reading approval of a measure that seeks to exempt poll workers' honoraria and other benefits from income tax.

Senate Bill No. 2520, which Gatchalian co-authored, excludes from gross income the honoraria, travel allowance, and other benefits granted by the Commission on Elections (COMELEC) to persons rendering election service. The proposed measure will apply to the May 9, 2022 local and national elections and thereafter.

Gatchalian has pushed to exempt from taxation the honoraria, allowances, and benefits of poll workers, including public school teachers. According to the Chairman of the Senate Committee on Basic Education, Arts and Culture, giving poll workers the full amount of their honoraria and other benefits shows appreciation for their hard work and sacrifices to ensure peaceful and orderly elections.

Around 647,812 personnel from the Department of Education (DepEd) rendered service for this year's national and local polls, 319,317 of whom served as members of Electoral Boards (EB).

"Kung hindi na natin papatawan ng buwis ang sahod at benepisyo ng mga guro, maipapadama natin ang ating pasasalamat at pagkilala sa kanilang mga sakripisyo upang matiyak na malinis at maayos ang ating halalan," said Gatchalian.

The election honoraria and allowances were never subjected to tax until the 2018 Barangay and Sangguniang Kabataan (SK) elections and the 2019 midterm elections when the Bureau of Internal Revenue (BIR) imposed a 5 percent withholding tax on their honoraria. This year, election honoraria and allowances were subjected to 20% withholding tax.

The Department of Finance (DOF) earlier maintained that the proposed tax exemption could be difficult to implement and runs counter to the principles of the Tax Reform for Acceleration and Inclusion (TRAIN) Law to make the tax system more efficient and equitable.

Gatchalian, however, noted that the tax code already provides for tax exemptions. He earlier urged the DOF and the BIR to submit their proposals on how to give poll workers the full amount of their honoraria and other benefits since elections are only held every three years.


Buwis sa election honoraria ng poll workers malapit nang maalis--Gatchalian

Pinapurihan ni Senador Win Gatchalian ang pag-apruba ng Senado sa huli at ikatlong pagbasa sa panukalang huwag nang buwisan ang sahod at mga benepisyo ng mga poll workers.

Sa ilalim ng Senate Bill No. 2520, hindi na mabibilang sa gross income ang honoraria, travel allowance, at iba pang mga benepisyong ipinagkakaloob ng Commission on Elections (COMELEC) sa mga poll workers, kabilang ang mga guro. Isa si Gatchalian sa mga may akda ng panukalang batas na saklaw ang naging halalan noong Mayo 9, 2022, pati na rin ang mga susunod na local at national elections.

Isinulong ni Gatchalian na huwag nang patawan ng buwis ang sahod at mga benepisyo ng mga poll workers. Ayon sa Chairman ng Senate Committee on Basic Education, Arts and Culture, ang buo at walang kaltas na sahod at mga benepisyo na matatanggap ng mga poll workers ay pagkilala sa kanilang ginagampanang marangal na trabaho at sakripisyo upang tiyakin ang mapayapa at maayos na halalan.

Mahigit anim na raang libo o 647,812 na mga kawani ng Department of Education (DepEd) ang nakilahok sa national at local elections ngayong taon. Mahigit tatlong daang libo o 319,317 sa kanila ay nagsilbing mga kasapi ng Electoral Board.

"Kung hindi na natin papatawan ng buwis ang sahod at benepisyo ng mga guro, maipapadama natin ang ating pasasalamat at pagkilala sa kanilang mga sakripisyo upang matiyak na malinis at maayos ang ating halalan," ani Gatchalian.

Nagsimulang patawan ng buwis ang mga election honoraria noong 2018 Barangay at Sangguniang Kabataan (SK) elections at noong 2019 midterm elections. Sa parehong halalan, pinatawan ng Bureau of Internal Revenue (BIR) ng 5% withholding tax ang sahod ng mga guro. Sa taong ito, pinatawan ng 20% withholding tax ang honoraria at benepisyo ng mga guro.

Ayon sa Department of Finance o DOF, maaaring mahirap ipatupad ang panukalang tax exemption. Hindi rin daw ito sang-ayon sa mga prinsipyo ng Tax Reform for Acceleration and Inclusion (TRAIN) Law upang maging mas mabisa ang sistema ng pagbubuwis.

Ngunit ayon kay Gatchalian, mayroon nang mga tax exemptions na ipinapatupad ang tax code. Hinimok niya ang DOF at BIR na magsumite ng kanilang panukala upang maibigay sa mga poll workers ang buong halaga ng kanilang sahod at mga benepisyo, lalo na't ang mga halalan ay ginaganap lamang minsan sa loob ng tatlong taon.

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