TAX DUTIES. Assistant revenue district officer Carlito Bohol of the Bureau of Internal Revenue District Office 23-B in Nueva Ecija on Monday (April 4, 2022) called on candidates for various government positions to collect withholding taxes from their suppliers of campaign materials. He said the law mandates a 5-percent withholding tax from their total contract amount with suppliers. (Photo by Marilyn Galang)

CABANATUAN CITY, Nueva Ecija – Candidates for various government positions were called to "practice patriotism" during this election period by collecting withholding taxes from their suppliers of campaign materials.

Assistant revenue district officer Carlito Bohol of the Bureau of Internal Revenue District Office (BIR-DO) 23-B said on Monday that candidates and political parties are mandated by law to collect a 5-percent withholding tax from their total contract amount with suppliers.

Bohol said the law covers campaign materials, services during rallies, rental fees for venues, and equipment.

"Ito pong withholding tax na ito ay hindi po ito buwis ng kandidato bagkus ito po ay buwis ng kanilang suppliers (The withholding tax is not a tax by the candidates but tax by their suppliers)," he said in an interview.

The revenues collected by candidates or parties shall be remitted to the BIR by the 15th of the following month, he noted.

"Bilang tumatakbong lingkod bayan, ngayon nila ipakita sa pamamagitan ng pagiging makabayan sa pangungulekta ng buwis (As a candidate for public service, it is time to show our patriotism by collecting taxes)," Bohol said.

In case a candidate or a party failed to withhold or remit taxes, the BIR can use his or her statement of contributions and expenses or Statement of Election Contribution and Expenditure, as the basis for possible legal action, he said.

Meanwhile, RDO 23B chief Lope Tubera appealed to the public to file their income tax on or before April 18. In previous years, the deadline was April 15 but it was adjusted this 2022 since the date falls on Holy Friday.

The district, he said, established "Tax Tulungan Centers" in several malls such as SM City, Robinsons, and Waltermart (both here and in Gapan City) which are open from Mondays to Saturdays to serve taxpayers. (PNA)