SBN-815: The Taxpayer Bill of Rights Act of 2016

An Act Ordaining A Bill Of Rights For Taxpayers

  • In addition to the rights and remedies provided under the Tax Code and Tariff and Customs Code and other pertinent laws, rules and regulations, the bill grants the following rights: a) taxpayers’ basic rights; b) taxpayers’ rights in civil cases; and c) taxpayers’ rights in criminal cases whether at the administrative level, or at the judicial level, concerning tax assessments, collection and refund, and prosecution for criminal cases.
  • Creation of the Office of the National Taxpayer Advocate
    1. Under the administration and supervision of an official to be known as the National Taxpayer Advocate.
    2. Attached to the Office of the President, for administrative purposes only. Shall have the rank of Undersecretary and shall be appointed by the Office of the President.
    3. Qualifications: 1) Filipino citizen; 2) at least forty (40) years of age; 3) member of the Philippine Bar in good standing; 4) with at least ten (10) years of practice in the field of taxation; 5) with proven integrity and competence; and 6) must not have been convicted of any crime involving moral turpitude.
  • Some of the major duties and functions of the Office of the National Taxpayer Advocate:
    1. Assist taxpayers in resolving their problems with the BIR and BOC;
    2. Propose changes in the administrative practices of the BIR and BOC;
    3. Issue Taxpayers Assistance Orders upon application filed by a taxpayer;
    4. Submit annual reports on its activities during the fiscal year to the Chairpersons of the Committees on Ways and Means of both Houses of Congress
  • Remedies of taxpayers
    1. Any violation of the provisions under the TABOR, shall be filed with the Office of the Commissioner of Internal Revenue (CIR) or BOC, as the case may warrant, with the assistance of the National Taxpayer Advocate. The CIR or the Commissioner of Customs shall decide the controversy not less than 30 days but not more than 60 days from the time the complain was filed.
    2. Decisions of either the CIR or Commissioner of Customs may be brought for review before the Secretary of Finance.
    3. Complaints against the CIR or Commissioner of Customs shall be filed directly with the Secretary of Finance who shall decide the case within 60 days from the time the complaint was filed. Decisions herein are appealable to the Office of the President.
  • Exclusionary rule
    1. The bill provides that any evidence obtained in relation to the law that have been found in violation of any of the enumerated rights of the taxpayers shall be inadmissible in any court or proceeding.
  • Penalties
    1. Any person or public officer who is found to have violated the TABOR shall be punished with imprisonment of not less than 6 years but not more than 12 years and a fine of not less than P100,000 but not more than P500,000.
  • Report of the Secretary of Finance
  • The Secretary of Finance, on or before June 1 of each calendar year, shall submit and present to both the Chairpersons of the Senate and House of Representatives Ways and Means Committee a report on (a) all categories of incidents involving the misconduct of the officers and employees of the BIR and BOC during the preceding calendar year; and (2) action on and disposition of any such instances.


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