tanong ni atty LLL kay jplaton."are you willing to also pay for the creditable withholding tax that you were required to remit to the BIR? "
ang opinion ko...tama si atty LLL. katakot mag angal sa bir if si lessee din me kasalanan under the law. kasi in the first place, hindi nag withhold si lessee sa kanyang rental payments.
although liability iyan ni lessor na magbayad sa income tax niya on his rental income, jplaton was constituted by the government as withholding agent under revenue regulation 2-98 as amended. meaning, si lessee ang required na withhold ng certain amount from his payments of rental expenses to the lessor. bale ang ibabayad ni lessee sa lessor is the net of the amount after deducting the withhodling tax from the rental amount. iyong na withhold na amount will be remitted to the government and may be used by the lessor as a deduction from his annual income tax liability. kumbaga, parang me na advance na na income tax payment si lessor thru the withholding tax system.
pag ang lessee hindi magwithhold from the lessor, ang lessee mismo ang personally liable niyan kasi nga si lessee ang ginawa ng government as the agent na magwithhold at remit s bir. kung hindi magawa ni lessee iyan na magwithhold, under revenue regulation 2-98 as amended, magiging personal liability yan ni lessee . this will serve as punishment for the lessee if hindi niya magampanan ang duty niya as withholding agent. kumbaga, kasalanan ni lessee kung bakit di niya g withhold si lessor.
kaya ang gawin ng bir, si lessee ang hahabulin nila sa amount na hindi na withheld. hindi si lessor. ( pero sa penalty for failure to issue receipts ni lessor, hahabulin din sya ni bir kasi di nag issue ang lessor ng receipt- see notes below)
so , for six years na hindi nagwithold si lessee kay lessor, hahabulin ang lessee ng bir for the amounts that were not withheld and remitted to the government.
ANG TANONG NGAYON, IF MAG ANGAL SI LESSEE SA BIR , WILLING DIN BA MAG BAYAD si lessee SA HINDI NIYA NA WITHHELD NA AMOUNT FOR SIX YEARS... although mapenalize si lessor kasi di sya nag issue ng receipts, mepenalize din si lessee kasi di sya nagwithheld.
(note lang po:si lessee required to withhold even if walang inissue si lessor na resibo.)
ang tanong, ano naman ang magiging liability ni lessor dahil hindi sya nag issue ng receipts for so long a time?
the lessor will be penalized by the BIR for each instances na hindi sya nag issue ng resibo. for first time offenders, the last time i have heard, parang 10,000 pesos for each instances n hindi sya nag issue ng resibo. so imagine if kada buwan sya hindi nag issue ng resibo. 12 months x 10,000 pesos. 120,000 pesos per year yang penalty ni lessor. tpos me iba pa penalties if ma found out na wala syang bir registration at books at etc