
TININTAHAN ni Pangulong Ferdinand R. Marcos Jr. araw ng Huwebes ang Republic Act (RA) 12253 o ang Enhanced Fiscal Regime for Large-Scale Metallic Mining Act sa isang seremonya sa Palasyo ng Malakanyang.
Layon nito na tiyakin ang equitable share ng mining revenues para sa gobyerno.
Sinabi ni Pangulong Marcos na ang pinasimpleng fiscal regime para sa large-scale mining ay maaaring mas makapagpalakas sa mining infrastructure at bigyan ang gobyerno ng ‘fair share’ mula sa extra profit.
“Around the world, the demand for minerals is surging. These minerals are needed to service the new technologies, for batteries, solar panels, other vital components of clean energy. Some even call these resources as the building blocks of a green and digital economy. We are blessed because the Philippines is resources in such resources,” ayon sa Pangulo.
“With the signing of the Enhanced Fiscal Regime for Large-Scale Metallic Mining Act, we are putting into place a system that is fairer, that is clearer and more responsive to the needs of both our people and the environment,” dagdag na wika ni Pangulong Marcos.
Hangad ng RA 12253 na gawing simple at i-rationalize ang fiscal regime para sa large-scale metallic mining, habang pinanindigan ang ‘principles of transparency, accountability at good governance’ sa mining industry.
Sa paglagda sa batas, tinatantiya na ang epekto ng kita mula 2026 hanggang 2029 ay P25.08 billion sa kabuuan o may average na P6.26 billion taun-taon.
“Key salient features of the law include the imposition of a 5-tier, margin-based royalty at rates ranging from 1 percent to 5 percent on income from metallic mining operations outside mineral reservations, and a minimum royalty rate of 0.1 percent on gross output for mines below the margin threshold,” ayon sa ulat.
Ipinakilala rin ng bagong batas ang isang 5-tier, margin-based windfall profits tax sa mga rates mula 1% hanggang 10% sa kita mula sa metallic mining operations.
At upang malimitahan ang tax-deductible borrowing costs mula sa pagkakautang, nagpatupad ang RA 12253 ng isang 2:1 debt-to-equity ratio o thin capitalization rule na applicable sa related-party debt. (Daris Jose)