Senator Sonny Angara said on Sunday that the the honoraria and allowances of teacher-volunteers, with annual basic salary of P250,000 and below, should be tax-free.
“Teachers, with annual basic salary of P250,000 and below, who will be rendering services during tomorrow’s barangay and SK elections should get their tax refund at the soonest possible time,” he said.
He said this is just a small thing compared to the sacrifices and dangers the teachers will be facing to watch our votes,” stressed Angara.
Under the Tax Reform for Acceleration and Inclusion law, Teachers I and II, with Salary Grade 11 or with monthly base pay of P20,179, are exempted from income tax.
Given the 5-percent withholding tax on the honoraria, Teachers I and II who will serve as chairperson of the electoral board will get a tax refund of P350, while those who will serve as members of the electoral board will get a tax refund of P300.
To get the refund, the Bureau of Internal Revenue requires teachers to submit to the election officers a sworn declaration stating that they are employed as teacher with Salary Grade 11.
The Department of Education has encouraged teacher-volunteers to submit their sworn declaration along with their poll report on election day.
Education Secretary Leonor Briones assured that they will be able to get the refund within 15 days from May 14 upon submission of the required sworn affidavit.
The Election Service Reform Act of 2016 provides for the following honoraria amount: P6,000 for chairperson of the Electoral Board; P5,000 for members of Electoral Board; P4,000 for DepEd supervisor officials; P2,000 for support staff; and an additional P1,000 travel allowance.
Other benefits include legal indemnification package worth P50,000; medical assistance of up to P200,000; and election-related death benefit amounting to P500,000.
Around 300,000 DepEd teachers and volunteers, mostly Teachers I and II, are expected to serve in the 2018 local elections.
The Electoral Board shall be responsible for the conduct of voting and counting for the barangay and SK elections; preparation of the Election Returns (ERs); announcement of results in the precinct; and submission of ERs to the Board of Canvassers.