Gatchalian moves to prioritize taxpayer's welfare for more effective, impartial tax system

Providing remedies to taxpayers' concerns prompted Senator Win Gatchalian to file a bill that will primarily protect taxpayers against any threat to their rights in carrying out their obligation to pay taxes.

In the collection of taxes, Gatchalian 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 chairs the Committee on Ways and Means at the Senate.

"Isa sa magiging focus ng Committee on Ways and Means sa Senado ay ang mismong taxpayer at ang karapatan nito. Madalas kasi nating iniisip ang pagtataas ng buwis o kaya ang pagpapalawak ng sakop ng pagbubuwis. Pero nakakalimutan natin ang karapatan ng mga konsyumer o mismong mga nagbabayad," Gatchalian said in filing Senate Bill No. 1199 or An Act Ordaining a Bill of Rights and Obligations of the Taxpayer.

"This law 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," 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 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.

The measure also promotes accessibility to the taxpayers' rights and obligations, especially the micro, small, and medium enterprises (MSMEs). It 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.

Gatchalian: Bigyang prayoridad ang taxpayers para sa mas epektibo, patas na pagbubuwis

Ang pagtuon ng pansin sa problema ng taxpayers ang naghudyat kay Senador Win Gatchalian na maghain ng panukalang batas upang maprotektahan ang kanilang hanay laban sa anumang banta sa kanilang karapatan kaugnay ng obligasyong magbayad ng buwis.

Ayon kay Gatchalian, na siyang chairman ng Committee on Ways and Means sa Senado, marami nang pagkakataon kasing ginamit ng collecting agency ang lahat ng sakop ng kapangyarihan nito upang habulin ang taxpayers kahit sa maling paraan. Kaya mahalaga, ani Gatchalian, ang pagsasabatas ng Taxpayer Bill of Rights and Obligations (TBORO) upang mahinto na ang ganitong gawain.

"Isa sa mga pagtutuunan ng pansin ng Committee on Ways and Means sa Senado ay ang mismong taxpayer at ang karapatan nito. Madalas kasi nating iniisip ang pagtataas ng buwis o kaya ang pagpapalawak ng sakop ng pagbubuwis. Pero nakakalimutan natin ang karapatan ng mga konsyumer o mismong mga nagbabayad," sabi ni Gatchalian kasunod ng paghahain niya ng Senate Bill No. 1199 or Act Ordaining a Bill of Rights and Obligations of the Taxpayer.

"Layon ng panukalang batas na ito na isaayos ang mandato ng gobyerno patungkol sa pagbubuwis upang mabigyan ng patas at makatwirang trato ang taxpayers. Sa pamamagitan ng panukalang ito ay mas mahihikayat pa natin ang maraming taxpayer na tugunan ang kanilang obligasyon at magbayad nang maagap at tamang buwis," dagdag ng senador.

Batay sa imbestigasyon noong nakaraang Abril ng Revenue Integrity Protection Service (RIPS) ng Department of Finance (DOF), ilang mga empleyado ng Bureau of Customs (BOC) at Bureau of Internal Revenue (BIR) ang nasangkot sa mga iligal na gawain. Mula sa 468 na inimbestigahan mula July 2016 hanggang February 2022, umabot sa 16 na mga empleyado ang tinanggal, 10 ang nahatulang may sala, 35 ang suspendido, at 7 ang pinagmulta. Noong nakaraang Hulyo naman, tatlong empleyado ng BOC ang sinibak at 7 ang sinuspinde.

Layon ng naturang panukala ang pagtatatag ng National Taxpayer Advocate na tututok sa mga problema ng taxpayers at sisiguruhing mapoprotekrahan ang kanilang mga karapatan at magsisilbing "champion of every taxpayer."

Isinusulong din ng panukala ang pagsuporta sa mga maliliit na negosyo o 'yung tinatawag na micro, small, and medium enterprises (MSMEs) at pagtatatag ng micro and small taxpayer clinic program pang masiguro ang integridad ng pagbubuwis sa bansa lalo na para sa mga micro and small taxpayers.