Kung sang-ayon sa batas na kaltasan ng buwis ang benepisyo ng empleyadong maagang nagretiro

DR. PERSIDA V. RUEDA-ACOSTA / MAGTANONG KAY ATTORNEY

Dear Chief Acosta,

Ako ay 18 taon nang nagtatrabaho sa pribadong kumpanya kung saan may ibinibigay na retirement benefits sa kanilang mga kuwalipikadong nagre-retire na empleyado. Noong nakaraang buwan ng mag-edad ako ng 48, pinili kong mag-retire agad at kuwalipikado naman ako sa retirement benefits na ibinibigay ng kumpanya, pero binabawasan nila ito ng buwis. Ngayon, nais kong malaman kung tama bang kaltasan ng buwis ang aking retirement benefits? — Perlita

Dear Perlita,

Para sa inyong kaalaman, ang inyong katanungan ay tinatalakay sa Republic Act No. 4917 o “An act providing that retirement benefits of employees of private firms shall not be subject to attachment, levy, execution or any tax whatsoever.” Nakasaad sa nasabing batas na:

“Section 1. Any provision of law to the contrary notwithstanding, the retirement benefits received by officials and employees of private firms, whether individual or corporate, in accordance with a reasonable private benefit plan maintained by the employer shall be exempt from all taxes and shall not be liable to attachment, garnishment, levy or seizure by or under any legal or equitable process whatsoever except to pay a debt of the official or employee concerned to the private benefit plan or that arising from liability imposed in a criminal action: Provided, That the retiring official or employee has been in the service of the same employer for at least ten (10) years and is not less than fifty years of age at the time of his retirement: Provided, further, That the benefits granted under this Act shall be availed of by an official or employee only once: Provided, finally, That in case of separation of an official or employee from the service of the employer due to death, sickness or other physical disability or for any cause beyond the control of the said official or employee, any amount received by him or by his heirs from the employer as a consequence of such separation shall likewise be exempt as hereinabove provided.”(Binigyang-diin)

Sang-ayon sa nabanggit na probisyon ng batas, upang hindi mabawasan ng buwis ang retirement benefits na matatanggap ng empleyado mula sa pribadong kumpanya, kinakailangang ang empleyado na makatatanggap nito ay hindi bababa ng limampung (50) taong gulang. Sa kadahilanang kayo ay wala pang edad na limampu (50), tama ang ginawang pagkaltas sa inyong retirement benefits ng buwis.

Nawa ay nasagot namin ang inyong katanungan. Nais naming ipaalala sa inyo na ang opinyong ito ay nakabase sa inyong mga naisalaysay sa inyong liham at sa pagkakaintindi namin dito. Maaaring maiba ang opinyon kung mayroong karagdagang impormasyong ibibigay. Mas mainam kung personal kayong sasangguni sa abogado.

Maraming salamat sa patuloy ninyong pagtitiwala.