Teachers protest 5% tax on honorarium, allowance for poll duty

Teachers who will serve in polling precincts on election day were dismayed by the five percent tax which will be deducted from the honorarium and allowance they will receive as members of the electoral board.

According to a report by Mav Gonzales in GMA News TV's State of the Nation with Jessica Soho on Tuesday, some teachers gathered in front of the national office of the Bureau of Internal Revenue (BIR) on Monday to protest the tax.

"Bakit noong mga nakaraang taon ay hindi naman binubuwisan 'yung ating mga teacher samantalang 'nung SK ang barangay election last 2018 at ngayon lamang ito gagawin?" said Ruby Bernardo, spokesperson of Alliance of Concerned Teachers-NCR.

"Sa kabila 'yun ng matinding sakripisyo na binibigay nung mga teacher natin. Sabi nga namin dyan, buwis-buhay tapos bubuwisan pa nitong BIR itong mga teacher," she added.

The ACT has already filed a petition to cancel the collection of five percent tax in May 2018 but the BIR has not responded yet.

"Ang classification pa rin ng BIR doon sa tinatanggap na honorarium ay compensation pero ang malinaw, kahit saan mo tingnan hindi 'yan compensation kasi hindi naman DepEd ang nagbibigay sa amin ng honorarium at Comelec pa nga 'yung nagte-train sa amin. Hindi pa rin siya pwedeng i-classify as professional fee," Bernardo said.

The BIR, on the other hand, promised to issue a press release after having a dialogue with the teachers on Monday.

According to the Election Service Reform Act of 2016, members of the electoral board shall receive the corresponding honoraria:

• Chairperson - P6,000
• Poll Clerk - P5,000
• Third Member - P5,000
• DepEd Supervisor Official - P4,000
• Support Staff - P2,000

They are also entitled to a travel allowance worth P1,000 each.

Some teachers in Mines Elementary School in Quezon City said the tax would be a significant slash on their budget.

"Yung P5,000 na 'yan, isang iglap lang mawawala rin 'yan tapos babawasan mo pa, magkano na lang matatanggap?" teacher Deverly Biaco said.

"Nadidismaya kami kasi inaasahan namin, nasa isip namin buo na siya tapos nabawasan. Malaking kabawasan sa amin 'yun," teacher Emma Reyes added.

Based on the MOA signed by the poll body and the Department of Education, the honoraria and allowances shall be paid by the Comelec within 15 days from May 13, 2019, the election day.

In case of death by reason of the performance of election service, teachers on duty will also be entitled to a death benefit amounting to P500,000 each.

The Electoral Service Reform Act of 2016 increased compensation for election service of teachers.

However, last year, the Bureau of Internal Revenue said that such compensation was a form of income and therefore should be taxed.

ACT Teachers filed a petition before the BIR in May 2018 seeking to scrap the tax, but the bureau has yet to act on it. —LDF, GMA News