THE controversial Annual Registration Fee (ARF) imposed by Bureau of Internal Revenue (BIR) “will not affect the candidacy of candidates” of the Barangay and Sangguniang Kabataan Elections (BSKE), City Comelec registrar Atty. Roco Lamanilao categorically said in an interview yesterday.
He stressed that such imposition, as far as the Comelec is concerned, is not a requirement in filing of the certificate of candidacy (COC) of any aspiring candidates for the BSKE on October 30, 2023. He said that the Comelec central office has already issued a statement on this.
It means that a candidate who already filed his/her candidacy for BSKE may go on his/her campaign sorties come campaign period starting October 18 to 28.
But Lamanilao said that he did not know what will happen if a candidate, who failed or won’t pay the said ARF, it is already the BIR’s lookout.
The Comelec clarification was issued to apparently dispel candidates’ fear of being disqualified from running in barangay posts.
The registration fee is under fire after the BIR imposed the said fee upon BSKE bets, which is viewed by many as a new requirement in filing their respective COCs.
A candidate, who asked not to be named, said that a lot of them (candidates) were caught surprised when such fee was imposed on them which was unknown before.
BIR issued on February 21, 2022 Revenue Memorandum Circular No. 22-2022 (“RMC 22-2022”), which serves as a reminder to the candidates running in the 2022 national and local elections of their tax obligations.
“The candidates, political parties/party list groups and campaign contributors are reminded to register with the BIR, issue official receipts and withhold taxes. The registration shall be made with the Revenue District Office (“RDO”) having jurisdiction over the political subdivision where the candidate is seeking election, and, if this is not applicable, registration shall be made at the RDO having jurisdiction over their principal residence or registered head/principal office address similar to the registration of political parties or party list groups.”
All candidates and political parties/party list groups shall pay an ARF of Five Hundred Pesos (PHP500.00) and thereafter, they shall be issued a Certificate of Registration, BIR said.
Former Cooperative Development Authority (CDA) administrator Benjie Oliva minced no words of criticizing the ARF, which, to him, is “unconstitutional.”
“It is my opinion that BIR’s Tax Memo on collecting such fee from the candidates is unconstitutional as it violates Article 5 Sec 1 of the 1987 Philippine Constitution saying, No literacy, property or any substantive requirement shall be impose in the exercise of suffrage,” Oliva said in his facebook post.
Oliva quoted Comelec statement that “there’s no need to pay and register with BIR” but the latter “continues to disregard Comelec and still collecting the said fee.”
“COMELEC and BIR can you make a common stand on the collection of 500 pesos as payment of every candidate for the Barangay and SK Elections?” Oliva said. (rvo)
