An Act Ordaining A Bill Of Rights For Taxpayers

• This bill seeks to ordain a bill of rights for the taxpayers which are divided into three main pillars: a) taxpayers’ basic rights, b) taxpayers’ right in civil cases, and c) taxpayers’ rights in criminal cases.  The enumerated rights are in addition to the legal rights and remedies provided under the NIRC and CMTA. 
• In order to protect the taxpayers’ rights, this measure also seeks to establish the Office of the Taxpayers Advocate with, among others, the following functions:
• assist taxpayers in resolving problems with the BIR and BOC; 
• b.    identify areas in which taxpayers have problems in dealings with the BIR and BOC; 
• c.     to the extent possible, propose changes in the administrative practices of the BIR and BOC to mitigate problems identified under the preceding paragraph;  
• d.    identify potential legislative changes which may be appropriate to mitigate such problems; and
• issue taxpayer assistance orders.

• Clearly, there is a need to enact this bill into a law in order to protect the rights of the taxpayers. Mandating due observance of standards and proper procedures on the part of BIR and BOC in dealing with various concerns from taxpayers would not only promote efficiency, but may likewise eliminate red tape and corruption.

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