Baguio land titles / Tax exemption for the elderly

BEHIND THE SCENES

Alfred P. Dizon

We received an advisory from Supt. Vicente Davy Limmong, Cordillera police information officer saying effective Jan. 18, the Dept. of Public Works and Highways will be implementing  repair/rehabilitation along Halsema Highway specifically from km 3 to km 4 in La Trinidad, Benguet along Kaleis Resto Bar, Saparan Chicken, and Mercury Drug area.

“Re-blocking will be in full swing for a day along the area and a minimum of seven days,” the advisory read. “Curing will be given prior road usage. To all road users, please take alternate routes if necessary. Peak hours for heavy traffic in La Trinidad is pegged at 7-10 a.m. and 4 -7pm during weekdays and 9-11am during weekends.

Be guided accordingly. 

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The controversy over ownership of ancestral lands and those covered by the so-called 211 titles in Baguio City refuses to die and stakeholders including concerned residents are still uncertain on what to do.

Councilor Leandro Yangot, Jr. last week presided over the public hearing on unvalidated 211 land titles and proposed that he Solicitor General be urged to “immediately institute reversion proceedings in order that these lands be reinstated to the public domain as alienable and disposable public lands open for possession.”

Yangot said this should be done so, possessors in good faith can apply for titling of lands they are occupying.

If the SolGen office deems that reversion proceedings are not necessary and matters can be settled with the Department of Justice, then the two offices should convene and agree on what should be done.

In his third proposal, Yangot said unvalidated 211 titles in possession of legitimate ancestral claimants or illegitimate occupants should not be reverted to public domain. Claimants, if they opt, “may seek protection of their rights with the National Commission on Indigenous Peoples (NCIP).”

During the hearing; inputs were solicited including how unvalidated 211 titled lands could be disposed to the general public. Stakeholders said there were things to consider; including guidelines for proposed reversal (of the titles) and a case-to-case classification of actual occupants and named owners of the land.

They agreed technicalities and legalities including researches, documents and certifications needed in local and national offices should be resolved and submitted.

Barangay officials and buyers of unvalidated 211 titled lands said dormant documents should be dug up to clear muddled issues like digging up history of ancestral land claims which started in the early 1900s.  

Councilors Peter Fianza and Betty Lourdes Tabanda however opted for a more meticulous study of the proposals, citing other issues such as laws involved in the settlement of land issues.

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The congressional representative of Baguio has sought additional exemption for senior citizens who are still working in determining their income tax.

Rep. Nicasio Aliping Jr., in a press statement, said equity dictates that the elderly who pay income taxes should be allowed to claim additional exemption corresponding to that which can be claimed by those young taxpayers.

"As the taxpayer grows older, the time will come when he can no longer claim any additional exemption for his dependents. From then on, the taxpayer pays higher income taxes sans the additional exemption. This is a burden that he will have to carry even if the taxpayer reaches his senior years," said Aliping.

The Baguio congressional representative is vice chairman of the House committees on higher and technical education, and on North Luzon Growth Quadrangle.

Under Section 35 of the National Internal Revenue Code or Republic Act 8424, Aliping said an individual income taxpayer is allowed to claim additional exemption in the amount of P25,000 for each dependent not exceeding four.

According to Aliping, the claim for additional exemption, however, is allowed only until any of the dependent dies, marries, becomes 21 years old, or becomes gainfully employed.

In House Bill 2953, Aliping sought to amend Section 35 of Republic Act 8424, to allow senior citizens to claim additional exemption in determining income tax.Section 35 of R.A. pertains to the allowance of personal exemption for individual taxpayers.

The bill now pending at the House committee on ways and means provides for an additional Sub-section E titled "Additional exemption allowable for senior citizens."

The new sub-section provides "An individual taxpayer who is a senior citizen shall be entitled to an additional exemption in the amount equal to the maximum additional exemptions allowed for dependents."

The additional exemption shall be claimed by only one of the spouses in the case of married individuals, and that the claim for additional exemption shall be divided equally between spouses in case they are legally separated, the bill provides.