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TRAIN Law Effects on Dependents
« on: January 12, 2018, 11:00:23 AM »
KABAYAN Party-list
Assistant Majority Leader

Sa ilalim ng income tax law na applicable pa rin sa pag-file ng 2017 income tax returns (sa April 16, 2018 deadline), apat lang na qualified dependents ang pinapayagan, kasama na po diyan ang mga Persons with Disabilities (PWDs).

Pero sa ilalim ng bagong TRAIN law, sa halip na P100,000 lamang para sa 4 na dependents, exemption na katumbas para sa 10 dependents (P250,000 divided by P25,000 = 10) ang ibinibigay!

Ayon sa RA 9442 (MAGNA CARTA FOR DISABLED PERSONS, AND FOR OTHER PURPOSES), itinuturing na qualified dependents para sa income tax additional exemption ang PWDs:

“SEC. 33. Incentives. – Those caring for and living with a person with disability shall be granted the following incentives:

(a) Persons with disability shall be treated as dependents under the Section 35 (A) of the National Internal Revenue Code, as amended and as such, individual taxpayers caring for them shall be accorded the privileges granted by the code insofar as having dependents under the same section are concerned;"

Ayon sa RA 9504 (TAX EXEMPTION OF MINIMUM WAGE EARNERS AND INCREASING PERSONAL/ADDITIONAL EXEMPTIONS / CHANGE IN Optional Standard Deduction), hanggang apat lamang na qualified dependents ang maaari ma-claim ng isang income tax payer:   

“SEC. 35. Allowance of Personal Exemption for Individual Taxpayer.

“(A) In General. — For purposes of determining the tax provided in Section 24(A) of this Title, there shall be allowed a basic personal exemption amounting to Fifty thousand pesos (P50,000) for each individual taxpayer.

“In the case of married individuals where only one of the spouses is deriving gross income, only such spouse shall be allowed the personal exemption.

“(B) Additional Exemption for Dependents. — There shall be allowed an additional exemption of Twenty-five thousand pesos (P25,000) for each dependent not exceeding four (4).

“The additional exemption for dependents shall be claimed by only one of the spouses in the case of married individuals.

“In the case of legally separated spouses, additional exemptions may be claimed only by the spouse who has custody of the child or children: Provided, That the total amount of additional exemptions that may be claimed by both shall not exceed the maximum additional exemptions herein allowed.

“For purposes of this Subsection, a ‘dependent’ means a legitimate, illegitimate or legally adopted child chiefly dependent upon and living with the taxpayer if such dependent is not more than twenty-one (21) years of age, unmarried and not gainfully employed or if such dependent, regardless of age, is incapable of self-support because of mental or physical defect."

“Inclusive” at makatwiran po ang pagkakakamada ng Kongreso sa income tax exemptions sa TRAIN. Dahil sa TRAIN, makakaramdam ng ginhawa mga kabilang sa uring mahihirap at middle-class maging ang mga may kapansanan at kanilang pamilya. (WAKAS)

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Effects of TRAIN Tax Reform Law

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Last post January 12, 2018, 10:54:24 AM

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