BIR spares Dagupan stores

By Danny O. Sagun

DAGUPAN CITY -- Sari-sari stores are not required to issue sales invoices, the Bureau of Internal Revenue has clarified.

Regional Director Tomas C. Rosales issued the clarification in the wake of reports that the bureau was now requiring owners of small stores to issue cash invoices for goods worth P25 and above.

"Hindi totoo yon," he said during the Pantongtongan Tayo radio program of the Philippine Information Agency over Radyo ng Bayan-DZMQ where he guested along with top BIR officials.

He said sari-sari store owners fall under the marginal income earners category whose gross sales or receipts amount to P100,000 and below annually. They are exempt from paying the annual registration fee of P500 and percentage tax.

Businesses with gross sales below P1.5 million a year and registered as non-VAT (value added tax) taxpayer are required to pay the annual registration fee and monthly percentage tax of three percent. But the owner or owners can register as VAT-taxpayer even though their gross receipts amount to less than P1,500,000, said lawyer Beverly Milo, assessment division chief.

"Sa paningin ng ibang taxpayer makatutulong sa kanila yong pagiging VAT taxpayer kesa non-VAT na percentage tax ang babayaran," she noted.

Marginal income earners may include tricycle drivers, street peddlers and ambulant or sidewalk vendors.

Meanwhile, Rosales sounded confident the regional office can attain its collection goal for the year with the P600 million "buffer" for the first semester. "Umaasa kami na maabot namin yong aming goal for the year," he said, attributing the good collection record to the efficiency of the staff, cooperation on the part of taxpayers and intensified information campaign. He added that the campaign against tax evasion thru the Run After Tax Evaders (RATE) program, Oplan Kandado, Project "Iboto Mo" and "Project RIP" also helped.

Revenue District Officer Yolanda Ferrer of the Calasiao-based district No. 4 said the district also exceeded its collection target for the first six months by some P151 million, which, she said, was an indication her office can achieve its collection goal for the year.

Lawyer Francisco Sarmiento said that the bureau's policy now is to follow up assessment and collection with prosecution of those found violating the tax code. "Kaya nga nandyan ang RATE, Oplan Kandado and other campaign against tax evasion, hindi lang assessment saka collection," he said.

He clarified that RATE runs after business owners with criminal intent not to declare income, while Oplan Kandado is an administrative proceeding against those who fail to issue receipts or invoices, underdeclare sales by at least 30 percent or fail to register as VAT taxpayer.

Only recently, three merchandize stores in this city were padlocked because the owner had failed to pay the right amount of taxes.

The BIR officials believed it was not yet time to legislate new taxes or raise rates as President Aquino earlier indicated. They said plugging the leakages and intensifying tax collection efforts will help government realize more revenues.

The bureau particularly the regional office is now recruiting about 40 personnel, lawyers, examiners and support staff, Rosales bared. -- PIA Pangasinan