Thoughts: Taxation of Association Dues (ToADs)

A Taxing Society

It’s not exactly a recent event, but for those who don’t know – the BIR has decided on taxation of association dues – we’ll call it ToADs for short. Now, I don’t know if this is a response to the weakening dollar, but this income generating project (for the government) seems ridiculous at best and terrifying at worst.

In case you’ve never lived in a condominium: association dues are a pooled fund used for the maintenance of the building, including the salaries of the staff. The amount given is based on a value set by the homeowners’ association multiplied by how much space you have. In short, it’s the combined resources of several families for upkeep of their homes.

Now, I’m no lawyer but I can see how unreasonable that is because if you think about it: Homeowners earn money via salaries which are taxed (income); this money is used to pay off utilities (which will now also taxed via e-vat) and personnel, who will also be taxed (income). The BIR will acquire a slice from all ends. So why is it that the government has decided on ToADs? There is nothing earned in the collection process (no work was done), it is simply a way to handle the expenses of a large amount of people at one time. As such, this tax seems to be an expression of greed - as a child eyes another’s dinner, knowing that he has his own. I don’t know if ToADs is legal, but I know that it’s not right. A government that allows – even encourages – such a thing is reprehensible because it both discourages its people’s comfort and disparages group organization.

There are two things in this world that are constant: the first occurs only once in one’s lifetime, while the other permeates nearly all aspects of today’s existence. Is it no wonder that I find the former less disturbing than the latter?

-SS

Student

Politics: An analogue

Note: I notice that I switch POVs.



A family, representing the people, shall live in a house called the State, with a garden called the Church. Sometimes, the house you live in is an oldie but a goodie. Sometimes, the house you live in is new and shiny. Though there are always going to be a few problems that come from home ownership, a family with the means, knowledge and motivation will be able to fix, and even spruce up, their home and garden.



However, there are houses that are so broken down (inside/outside) that it is beyond the family's ability to help. In that case, either you bulldoze the structure and build anew or sell it to a sucker out there.



In the same way, the garden is supposed to provide a sense of peace. There are small gardens and big gardens; gardens that require a lot of maintenance and those those that do not; and gardens that are well-manicured and those that grow willy nilly. There are some families who do not like gardens, and that is ok. A family member may decide to put a mini-garden in his/her room instead. It is perfectly fine. Unfortunately, we will not talk about families without gardens.



Gardens can also be a source of problems. There might be pests that come and infect your garden. In fact, bird droppings and ants might be something you will need to deal with constantly. You might not even be able to afford the upkeep of a house and a garden. In this case, compromises will have to be made. A sane person will tell you to favor the house unless your garden is a source of income.



There might also be a time when, if the family does not keep the garden in check, the garden becomes overgrown: Trees might affect the foundations of the house; ivy might crumble the walls; and moss might grow in strange places. This is why you must always know the state of your garden!



In this case, to repair your house, you must tear down some of your existing walls/foundations/etc. Then you must decide: to kill your garden and create more rooms; to trim your garden and rebuild parts of your house; to let your garden grow, sacrificing floor space.



If both the house and garden are not worth saving, move out.