Senator Sherwin Gatchalian has sought to protect taxpayers against any threat to their rights in carrying out their obligation to pay taxes.
In the collection of taxes, Gatchalian, chairman of the Senate Ways and Means committee, said that in many instances the collecting agency uses its immense power and resources to go after the taxpayers to their undue prejudice.
‘’This is why it is important to legislate the Taxpayer Bill of Rights and Obligations (TBORO) to address the systematic problem," according to Gatchalian who recently filed Senate Bill (SB) 1199, or An Act Ordaining a Bill of Rights and Obligations of the Taxpayer.
“This measure is meant to temper the government’s exercise of its taxing power and afford taxpayers fair and reasonable treatment when dealing with revenue authorities. Sa pamamagitan ng panukalang batas na ito ay mas mahihikayat pa natin ang maraming taxpayer na tugunan ang kanilang obligasyon at magbayad ng maagap at tamang buwis (through this proposed law, we will be able to influence more taxpayers to do their obligation which is to pay the correct taxes),’’ he added.
Investigations made by the Revenue Integrity Protection Service (RIPS) of the Department of Finance (DOF) in April 2022 found employees from the Bureau of Customs (BOC) and the Bureau of Internal Revenue (BIR) to have engaged in irregular activities.
Of the 468 investigated from the period July 2016 to February 2022, 16 employees were dismissed, 10 were found guilty in criminal cases, 35 were suspended, and seven were ordered to pay fines. In July of the same year, the BOC reported that three of its personnel were dismissed, 27 were relieved, and seven were suspended.
The measure proposes the creation of the Office of a National Taxpayer Advocate, which would ensure that not only these rights are safeguarded but would also serve as the champion of every taxpayer.
The measure also promotes accessibility to the taxpayers’ rights and obligations, especially the micro, small, and medium enterprises (MSMEs).
It also proposes the establishment of a micro and small taxpayer clinic program to be developed by the DOF to ensure fairness and the integrity of the tax system especially for micro and small taxpayers who have disputes with any revenue authority.