The Senate has approved on third and final reading the proposed Taxpayers' Bill of Rights and Obligations (TBORO) which lawmakers expect to bolster the government's revenue collection efforts. Twenty-two (22) senators voted yes to Senate Bill No. 1806 or The Taxpayers’ Bill of Rights and Obligations Act, which primarily ensures taxpayers' rights to be adequately informed in cases of any deficiencies or violations. Senator Sherwin Gatchalian, chairman of the Senate Ways and Means and sponsor of the measure, said the proposed law encompasses various fundamental rights for taxpayers, including the right to receive clear and simplified guidance on complying with laws, rules, and regulations implemented by revenue authorities. In the process of empowering taxpayers, the senator said the measure hopes to enhance tax compliance on expectations that taxpayers will be more inclined in fulfilling their obligations if their rights and privileges are clear to them. "Gusto natin na mas maging malinaw para sa ating mga taxpayers ang proseso ng pagbubuwis (we want to make the tax process easier and clear to our taxpayers)," Gatchalian said. "Layon nating mabigyan sila ng pagkakataon na maintindihan nang maayos hindi lang ang kanilang mga obligasyon kundi ang kanilang mga karapatan bilang mga taxpayers (We want to give them the opportunity to understand clearly, not only their obligations, but also their rights as taxpayers)," he added. The TBORO bill also seeks for the creation of the Office of the National Taxpayer Advocate or (ONTA). ONTA, according to Gatchalian,  will represent low-income taxpayers, assist the public in their tax concerns, and issue opinions. The ONTA will be an independent and autonomous office attached to the Department of Justice (DOJ), he said. Sen. Manuel "Lito" Lapid, author of the bill, welcomed the bill's approval in the Senate. Lapid urged their counterparts in the House of Representatives to expedite the approval of their version of the bill. Other senators who co-authored the measure are Senators Ramon “Bong” Revilla, Jr., Senator Cynthia Villar, Majority Leader Joel Villanueva, and Senate President Juan MIguel Zubiri.