Wednesday, December 13, 2017

Coal tax emerges as big hurdle to TRAIN passage



By Butch Fernandez & Jovee Marie N. dela Cruz - 

Leaders of Congress gave conflicting signals on the status of the Tax Reform for Acceleration and Inclusion (TRAIN) bill that the administration is rushing to finalize and enact into law before lawmakers go on their Christmas break next week.
Without giving details, Sen. Juan Edgardo M. Angara, chairman of the Senate panel in the bicameral committee, on Thursday said lawmakers inched closer to coming up with the final version of the TRAIN bill.
“We gained much headway,” Angara said in a text message to the BusinessMirror, adding the bicameral panel is close to finishing the task of writing up the TRAIN bill’s final version expected to be ratified by the Senate and the House before Congress adjourns for Christmas recess next week. “[It is] almost done except for a few items.”
The TRAIN bill was projected to initially raise P190 billion, even as losses are expected to result from downward tax adjustments in personal income, as well as donor and estate taxes, estimated at over P130-billion.
Among the deferred items in the TRAIN bill yet to be reconciled by the Senate and House panels are: personal income-tax schedule, indexation and tranche of personal-income tax; taxation for self-employed and professionals; and persons exempt from value-added tax (VAT) but subject to percentage tax/exemption of percentage tax of those with gross sales P500,000.
Also deferred by the panel were the VAT-exempt P2-million housing outside Manila; persons exempt from VAT but subject to percentage tax/exemption of percentage tax of those with gross sales of P500,000; socialized and low-cost housing voucher system; sale of prescription drugs and medicines beginning January 1, 2019; cosmetic procedures; excise tax on coal; mining taxes; and tobacco excise tax.

‘Major hurdle’
But House Speaker Pantaleon D. Alvarez said he “personally opposes” the inclusion of the coal tax, which was endorsed by the Senate. Alvarez also said he would not allow the inclusion of the coal tax in the tax-reform program, as this would increase power prices.
“We would not allow that [inclusion of coal tax], definitely not,” the speaker said.
According to Alvarez,  the Senate insertion of the additional tax on coal in the TRAIN runs counter to the constitutional mandate that all revenue measures must originate exclusively from the House of Representatives.
“It’s very clear this was provided for in the Constitution. And the Senate based on the charter may only propose amendments or concur, right? They can propose amendments if we can allow it,” Alvarez said.
House Committee on Ways and Means Chairman Dakila Carlo E. Cua of the Lone District of Quirino said members of the bicameral committee from the lower chamber are now seriously considering the Senate insertions of new tax provisions.
“The matter on coal tax is still pending in the bicam. Of course, the Speaker raises very valid and serious concerns that need to be considered,” Cua said.
Article VI, Section 24, of the Philippine Constitution, which provides “all appropriation, revenue or tariff bills, bills authorizing increase of the public debt, bills of local application and private bills, shall originate exclusively in the House of Representatives, but the Senate may propose or concur with amendments.”
The Senate passed “a 3,000-percent increase in coal taxes” to be collected in three tranches until 2020, which means the current P10 excise tax will be raised to P100 in 2018, P200 in 2019 and P300 by 2010. It also adopted a 10-percent excise tax on cosmetic procedures for aesthetic purposes.
At the same time, senators voted to double excise taxes on minerals and mineral products and quarry resources that proponents said was intended to promote “responsible mining and environmental protection.”
Alvarez said it would not take a rocket scientist to know that electricity prices would go up if Congress agrees to impose the new tax on coal and that this would create a ripple effect of price increase in goods and services.

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