House panel approves tax exemption for election service volunteers

By Billy Begas

The House Committee on Ways and Means on Monday approved the measure granting income tax exemption to the honoraria and allowances received by individuals for rendered election duties.

Assistant Minority Leader and ACT Teachers Rep. France Castro hoped that the leadership of the House of Representatives would prioritize the passage of the measure.

Castro said the Election Service Reform Act (ESRA) has increased the honoraria, allowances and other compensation of volunteers for election service, most of whom are still public school teachers who sit as members of the Boards of Election Inspectors.

“Imposing tax on the honoraria and allowances of election service volunteers destroys the spirit and intent of the ESRA Law, which is to compensate the hardships of persons rendering election service. They must therefore enjoy the compensation in full and not bear additional burdens,” the lady solon said.

Aside from manning election precincts during the Election day, volunteers are required to attend training, deliver the election paraphernalia to and from COMELEC offices and precincts, and perform other election-related tasks.

“It is only under the Duterte administration that even travel allowance and poll workers’ honorarium are not safe from taxation,” Castro added. “The passage of this bill into law proves that the BIR has no basis in imposing a 5% tax on the honoraria and travel allowances of election service volunteers which were never taxed before 2018.”

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