Bureau of Internal Revenue (BIR) staff check the income tax returns submitted by individuals and business owners at the BIR Office in Intramuros, Manila, April 18, 2022. — PHILIPPINE STAR/ RUSSELL A. PALMA

THE HOUSE of Representatives ways and means committee on Tuesday approved a bill that seeks to specify the rights and obligations of Filipino taxpayers.

The proposed Magna Carta for Taxpayers aims to provide “increased protection” to taxpayers by providing a detailed list of their rights and duties.

The chamber approved in August last year House Bill (HB) 4125 or the proposed Ease of Paying Taxes Act, which included taxpayer’s bill of rights, ways and means committee Chairman and Albay Rep. Jose Ma. Clemente S. Salceda told the hearing.

HB 4125 was transmitted to the Senate a month later.

“The Senate split the Ease of Paying Taxes [bill to create a] separate taxpayer’s bill of rights so they are asking the House for concurrence to their version of the taxpayers’ bill of rights,” he said.

The Senate approved its version of the bill of rights on July 31, while Senate BIll 224 or the Ease of Paying Taxes bill is being debated in plenary.

“We decided, just for the sake of national interest, to repeat this deliberation [on the taxpayer’s bill of rights],” Mr. Salceda said. “The leadership is predisposed to just concur with the Senate version… so at least we complied with the requirements of the law.”

“We need to safeguard the rights of law-abiding taxpayers,” Eleanor L. Roque, tax principal at P&A Grant Thornton, said in a Viber message. “Generally, law-abiding taxpayers are the ones enduring the difficulties in dealing with tax authorities. The taxpayer’s bill of rights ensures that taxpayers’ rights to due process are observed.”

Internal Revenue Assistant Commissioner Larry M. Barcelo said the measure is a “guiding principle” in formulating tax policies and increasing taxpayers’ awareness of their rights and duties.

He noted that while these rights are provided for in the 1987 Constitution and other laws, these should be consolidated for the benefit of taxpayers, the tax bureau and other agencies.

Under the bill, violators will get a jail term of six years and fined as much as P1.5 million. Those who violate the taxpayer’s right to quality service and assistance will be punished under the Code of Conduct and Ethical Standards for Public Officials and Employees.

The bill also seeks to integrate the taxpayer’s bill of rights and obligations in public and private schools.

Taxpayer’s bill of rights and obligations should also be posted at all offices of revenue authorities, whether printed or digital, and should be both in English and Filipino.

The Senate version of the bill includes a provision creating the Office of the National Taxpayer Advocate to help taxpayers. — Beatriz Marie D. Cruz