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BIR Taxes Campaign Expenditures and Contributions

October 23, 2009

Commissioner Esquivias states that “candidates have a civic duty of assisting in nation building, which can be attained with them being involved in complying with their tax obligations.”  

In preparation for the forthcoming local and national elections, the BIR has initiated a project called “Iboto Mo Kandidato, Nagbabayad ng Buwis na Wasto” that is directed to maximizing tax collections arising from campaign expenditures and contributions. 

BIR Commissioner Sixto S. Equivias IV with Senior Deputy Commissioner Joel L.Tan Torres announced that the newly issued Revenue Regulations No. 8-09 requires all political candidates/parties/contributors to withhold a 5% withholding tax on their campaign expenditures and contributions. 

The new regulations also require all political candidates, parties and candidates to register with the BIR as a withholding agent. 

Commissioner Esquivias also reminded all candidates, political parties and contributors, compliance with their tax obligations like the remittance of their expanded withholding tax (BIR Form No. 1601E), issuance of the corresponding BIR Certificate 2307 and requiring the issuance of official receipts from their supplier of goods and services. 

Commissioner Esquivias states that “candidates have a civic duty of assisting in nation building, which can be attained with them being involved in complying with their tax obligations.” 

Senior Deputy Commissioner Joel Tan-Torres also disclosed that BIR will be partnering with the Commission on Elections (COMELEC) to ensure that the candidates, their supporters and parties comply with their tax obligations.  A Memorandum of Agreement is currently being reviewed by representatives of the BIR and Comelec. “ Furthermore, all our BIR offices throughout the Philippines will be conducting briefings to all candidates running for elective positions to educate them on their tax compliance responsibilities,” added Senior Deputy Commissioner Tan-Torres.



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Previous Comments

We did not file as a withholding agent.. only our party. what do we do now? Do we still have to file anything with BIR? Thanks

Posted by Pong at May 27, 2010, 11:39 pm

Hi, Pong. You should coordinate with the BIR Revenue District Office who has jurisdiction over your business address. They will guide you through this. Yes, i believe you need to file and inform BIR of your activities especially the campaign materials or advertising services/materials your party procured. Thank you for your concern.

Posted by birtaxinfo at May 31, 2010, 9:24 am

i have been paying my tax contributions since february how ever my employer gave me my TIN just recently. what should I do?

Posted by genie at September 16, 2010, 3:34 pm

Hi Genie, you need be concerned regarding this. As we are under the substituted filing policy of the BIR. Employers are required to withheld tax from their employees regardless if they have a TIN yet or not.

The TIN should not be mistaken as being the same in character as with a Bank Account no. or SSS Account number.

What you should know is that at the end of a partcular taxable year like for instance 2010. Following year the Employer is required under the BIRs policy to issue a BIR 2316 certificate.

Stating the taxes they withheld for the past year and against tax due. Which should be equal meaning there should be no excess or lacking in tax payment. As such this would serve as the ITR of an employee provided that the employee had only ONE Employer the said taxable year.

This should be given the the Employer to their employee before the Income Tax Deadline due on April 15th. So the employer has to give the 2316 certi to their employees on or before the said due date. You should take care of this document as employer is the only one having record of the tax withheld from their employees not the BIR.

The 2316 is attested by the Employer under penalties of perjury not the BIR. So do take care of it. have it digitized or scanned.

Should you have any other concerns just post it here. Good day.

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