Senator Win Gatchalian has filed a bill to protect taxpayers against any threat to their rights in paying their taxes.
He cited many instances when a 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,” said Gatchalian, chair of the Senate Committee on Ways and Means.
In filing Senate Bill No. 1199 or An Act Ordaining a Bill of Rights and Obligations of the taxpayers, he said taxpayers and their rights are one of the focuses of his committee.
“We oftentimes think about increasing or extending taxes coverage,” said Gatchalian. “But we have forgotten the rights of the consumers or those paying taxes.”
Gatchalian stressed his proposed 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.
Investigations made by the Revenue Integrity Protection Service (RIPS) of the Department of Finance (DOF) in April 2022 found Bureau of Customs (BOC) and Bureau of Internal Revenue (BIR) employees are 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 7 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 7 were suspended.
The measure proposes the creation of the Office of a National Taxpayer Advocate that would take the cudgel in ensuring that not only these rights are safeguarded but would also serve as the champion of every taxpayer.
It also promotes accessibility to the taxpayers’ rights and obligations, especially the micro, small, and medium enterprises (MSMEs).
It recommends 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.