English: The proposal sets additional categories of taxpayers namely the micro, small, and medium taxpayers. Penalties incurred by micro and small taxpayers will also be reduced.
Filipino: Ang panukala ay nagtatakda ng mga karagdagang kategorya ng taxpayers katulad ng micro, small, at medium taxpayers. Ang mga parusa na ipapataw sa mga tinaguriang micro at small taxpayers ay mababawasan din.