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Sunday, August 9, 2009

The Receipt and the Businessman (Tax Evader)

Receipt is a written acknowledgement that a specified article or sum of money has been received as an exchange for goods or services. The receipt acts as the title to the property obtained in the exchange.
Section 237 of the Tax Code of 1997 provides:
"All persons subject to an internal revenue tax shall, for each sale or transfer of merchandise or for services rendered valued at Twenty-five pesos (P25.00) or more, issue duly registered receipts or sales or commercial invoices, prepared at least in duplicate, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service: Provided, however, That in the case of sales, receipts or transfers in the amount of One hundred pesos (P100.00) or more, or regardless of the amount, where the sale or transfer is made by a person liable to value-added tax to another person also liable to value-added tax; or where the receipt is issued to cover payment made as rentals, commissions, compensations or fees, receipts or invoices shall be issued which shall show the name, business style, if any, and address of the purchaser, customer or client: Provided, further, That where the purchaser is a VAT-registered person, in addition to the information herein required, the invoice or receipt shall further show the Taxpayer Identification Number (TIN) of the purchaser. "
Kung gayon sino ang dapat magbigay ng resibo? Ayon sa batas, ang mga dapat magbigay ng resibo;
All persons subject to an internal revenue tax shall, for each sale or transfer of merchandise or for services rendered valued at Twenty-five pesos (P25.00).
Lahat halos ng uri ng pagbibigay ng serbisyo at pagbebenta ng produkto ay dapat magbigay ng resibo. Ilan sa mga exempted ay mga electric cooperatives, consumer's cooperatives at mga black markets o underground economy (http://en.wikipedia.org/wiki/Underground_economy).
Kung gayon, bakit hindi lahat ay nagbibigay ng resibo? Simple lang, sapagkat nag resibo ang magpapatunay ng kinita ng isang tao o negosyo kung saan pagbabasehan ng kanyang tax (money laid upon individuals or property to support the government). At bilang negosyante, hindi mo nanaisin na makaltasan ng malaking tax kaya iiwasan mong mag-isyu ng resibo.
Sa hindi pa nakakaalam, ang produktong binili o serbisyong natanggap ay karaniwang may patong na itong tax. Halimbawa, bumili ka ng t-shirt sa isang stall sa Divisoria sa halagang 200 pesos, ganito ang breakdown (176 pesos para sa businessman + 24 para sa tax sa gobyerno). At kapag hindi nanghingi ng resibo ang costumer malinaw pa sa alas-kuwatro na sa bulsa ng negosyante mapupunta ang pera na dapat para sa gobyerno na pangtustos sa mga proyekto kapakinabangang ng mga Pilipino. Oo nga't maraming korap na opisyal na gobyerno pero mas masahol naman kung ang pera na para sa gobyerno ay sa bulsa ng gahamang negosyante mapupunta.

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