Buwis para sa napanalunang labor case

ni Atty. Persida Rueda-Acosta - @Magtanong Kay Attorney | March 24, 2021

Dear Chief Acosta,

Nanalo ako sa hinahabol kong backwages sa labor case na aking isinampa laban sa dati kong kompanya at nakahanap kami ng deposito ng kompanya sa bangko at ito ay na-garnish namin, ngunit kinaltasan ng bangko ang halaga ng aking napanalunan ng limang porsiyento. Tama ba ito? – Joshua

Dear Joshua,

Para sa inyong kaalaman, ayon sa Bureau of Internal Revenue Memorandum Circular 039-2012, kinakailangan kaltasan ng limang porsiyento (5%) ang labor dispute award. Nakasaad sa nasabing sirkular ang sumusunod:

“This circular is issued to require the withholding of taxes on backwages, allowances, and benefits received by virtue of a labour dispute award through garnishments of debts due to the employers and other credits to which the employer is entitled including bank deposits, financial interests, royalties, or commissions.

xxx

In order to ensure the collection of the appropriate withholding taxes on wages, garnishees of a judgment award in a labor dispute are constituted as withholding agents with the duty of deducting the corresponding withholding tax on wages due thereon in an amount equivalent to five percent (5%) of the portion of the judgment award representing the taxable backwages, allowances and benefits.” (Binigyang-diin)

Malinaw sa inyong nabanggit na ang halagang inyong kinukuha at iga-garnish ay napanalunan ninyo sa labor dispute na inyong isinampa laban sa kompanyang inyong dating pinagtatrabahuhan. Dahil dito, nararapat lamang na kalatasan ng bangko ng limang porsiyento (5%) bilang withholding tax ang halagang inyong napanalunan.

Sana ay nabigyan namin ng linaw ang inyong katanungan. Ang payong aming ibinigay ay base lamang sa impormasyon na inyong inilahad at maaaring magbago kung mababawasan o madaragdagan ang mga detalye ng inyong salaysay.

Maraming salamat sa inyong patuloy na pagtitiwala.