Republic of the Philippines 
House of Representatives 
Quezon City 
19th Congress 
First Regular Session 
House Bill No. ______________________ 
=========================================================================== 
Introduced by HONORABLE PETER B. MIGUEL 
=========================================================================== 
AN ACT PROVIDING FOR THE BILL OF RIGHTS AND OBLIGATIONS OF TAXPAYERS, 
CREATING THE OFFICE OF THE NATIONAL TAXPAYER ADVOCATE, APPROPRIATING FUNDS 
THEREFOR, AND FOR OTHER PURPOSES 
EXPLANATORY NOTE 
This bill seeks to ordain a bill of rights and obligations of the taxpayer and creation of Office 
of the National Taxpayer Advocate to protect the rights and enforce the obligations of the 
taxpayer. 
The policy of taxation in the Philippines is governed chiefly by the Constitution of the 
Philippines. Under Article VI, Section 28 of the Constitution,  states that the rule of taxation 
shall be uniform and equitable and that Congress shall evolve a progressive system of 
taxation. 
The taxation laws of the Philippines have been strengthened over the years. In fact, the 
enactment of Republic Act (RA) No. 11534, or the '‘'Corporate Recovery and Tax Incentives 
for Enterprises (CREATE)" is a testament of the government's firm resolve of pushing forward 
its economic reforms, which would mean more investments and an increase of revenues 
through taxation. 
In the collection of taxes, the government has the immense power and resources to pursue 
taxpayers, and in a number of cases, to their undue prejudice. This leaves no choice for the 
affected taxpayers but to hire lawyers and certified public accountants, which are relatively 
costly, in order to ensure that their rights are protected.  
RA No. 6713, or the "Code of Conduct and Ethical Standards for Public Officials and 
Employees", provides for, among others, specific rules of actions and behavior of government 
employees, however it does not stop the deluge of reports of alleged abuses or harassment 
of some officers and employees of the Bureau of Internal Revenue (BIR) and Bureau of 
Customs (BOC). Hence, legislating the Taxpayer Bill of Rights and Obligations (TBORO) would 
be a major leap in trying to address this systemic problem as the measure's objective is 
primarily to protect taxpayers against threats on their rights. particularly those emanating 
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from the undue discretions of tax authorities, and encourage them to pay taxes within the 
prescribed period of time.  
 
In the April 2022 report of the Revenue Integrity Protection Service (RIPS) of the Department 
of Finance (DOF), 55% of the 468 employees investigated from the period July 2016 to 
February 2022 were from the BOC while 38% were from the BIR. This led to the dismissal of 
16 employees from the service, on top of the 10 who were found guilty in criminal cases, 35 
were suspended, 9 were reprimanded and 7 were ordered to pay fines as penalties for the 
charges for which they were held liable. Furthermore, on 11 July 2022, the BOC reported that 
three of its personnel were dismissed, 27 were relieved, 1 was reprimanded, and 7 were 
suspended for having found to have engaged in "irregular activities". Their investigations 
further led to 249 employees being reshuffled to other offices and ports from January to June 
2022.  
 
Taking into consideration the guidelines set by the Organization for Economic Cooperation 
and Development (OECD) and international standards and practices, this measure proposes 
the TBORO, which contains fundamental information aimed to help taxpayers know their 
basic rights and obligations without having to consult the Tax Code and several tax laws that 
are complicated to understand. These rights, summarized In a concise and clearer manner 
and with some supplementing the rights and remedies of taxpayers as provided for in R.A. 
8424, or the "National Internal Revenue Code (NIRC)") R.A. 10863, or the "Customs 
Modernization and Tariff Act (CMTA)") R.A. 1125, as amended or "An Act Creating The Court 
Of Tax Appeals", and all other laws, rules and regulations, issuances and circulars in support 
thereof, are not new as they are already enshrined in the 1987 Constitution and/or provided 
for by law.  
 
Furthermore, this 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, especially those who are either 
ignored or taken advantage of. This measure also provides remedies to taxpayer's concerns, 
and promotes accessibility to the taxpayer's rights and obligations, especially to MSMes. It 
also proposes the establishment of a micro- and small- taxpayer clinic program to be 
developed by the Department of Finance to ensure the fairness and integrity of the tax system 
for micro- and small- taxpayers having a tax dispute with any revenue authority.  
 
With this legislation, we hope that the taxpayer's experience in dealing with revenue 
authorities will be easier and better so as to elicit greater taxpayer's trust and confidence in 
the government, thereby, improving their willingness to comply with their tax obligations, 
and consequently, increase government revenue collections.  
 
In view of the foregoing, the immediate approval of this bill is earnestly sought. 
 
 
 
 
 
 
 
 
 
 
 
PETER B. MIGUEL, M.D., FPSO-HNS 
 
 
 
 
 
 
Representative, 2nd District South Cotabato 


Republic of the Philippines 
House of Representatives 
Quezon City 
19th Congress 
First Regular Session 
House Bill No. ______________________ 
=========================================================================== 
Introduced by HONORABLE PETER B. MIGUEL 
=========================================================================== 
AN ACT PROVIDING FOR THE BILL OF RIGHTS AND OBLIGATIONS OF TAXPAYERS, 
CREATING THE OFFICE OF THE NATIONAL TAXPAYER ADVOCATE, APPROPRIATING FUNDS 
THEREFOR, AND FOR OTHER PURPOSES 
Be it enacted in the Senate and the House of Representatives of the Republic of the 
Philippines in Congress assembled: 
Section 1. Short Title. – This Act shall be known as "The Taxpayer's Bill of Rights and 
Obligations Act".  
Section 2. Declaration of Policy. — It is hereby declared the policy of the State to provide 
increased protection of taxpayers' rights in complying with their obligation to pay national 
and local taxes to the government, to the end that abuses committed against taxpayers are 
prevented, if not completely eradicated, and taxes are collected responsibly, with due regard 
for taxpayers' rights. In turn, taxpayers are expected to faithfully comply with their tax 
obligations to the government. 
Section 3. Definition of Terms. - As used in this Act, the following terms shall mean: 
a) Assessment refers to the process of determining the amount of taxes, duties, and
other charges to be paid by the taxpayer;
b) Revenue Authority refers, singly or collectively, to the Bureau of Internal Revenue
(BIR), Bureau of Customs (BOC), Local Government Units (LGUs), and other tax
collecting agencies;
c) Revenue Officers refer to the officers, employees, and agents of the revenue
authorities;
d) Summary Collection refers to the civil remedy of the government for the collection
of accounts receivable or delinquent accounts by garnishment or distraint of personal
property, or levy of real property;
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e) Taxes refer to all taxes imposed under the National Internal Revenue Code (NIRC) 
of 1997, as amended, the Customs Modernization and Tariff Act of 2016, the Local 
Government Code of 1991, as amended, and all other tax laws, rules and regulations, 
including those collected by other tax collecting agencies;  
 
f) Taxpayer refers to any person, whether natural or juridical, subject to the tax 
imposed by the national and local government; and  
 
g) Tax Audit refers to the examination into a taxpayer's obligation, and compliance 
with tax laws, rules and regulations by the BIR, BOC, LGUs, or other tax collecting 
agencies, as the case may be. 
  
Section 4. Taxpayer's Bill of Rights and Obligations. – Notwithstanding the rights and remedies 
of the taxpayer provided for in the National Internal Revenue Code (NIRC) of 1997, as 
amended; Customs Modernization and Tariff Act (CMTA); Republic Act (RA) No. 1125, creating 
the Court of Tax Appeals (CTA), as amended; Book II of the Local Government Code of 1991, 
as amended; and all other laws, rules and regulations, issuances, and circulars in support 
thereof, the taxpayer is hereto granted basic taxpayer rights, whether at the administrative 
level or at the judicial level. Provided, That nothing in this Act shall amend the jurisdiction of 
the courts and quasi-judicial agencies, as provided for by law, nor deprive the Judiciary of its 
power to promulgate rules and procedures in all courts. 
 
 Accordingly, the taxpayer is expected to observe and comply with tax obligations enumerated 
in this Act and in other relevant laws, rules, and regulations that are implemented by revenue 
authorities.  
 
Section 5. Taxpayer's Basic Rights. — The following are the taxpayer's basic rights:  
 
a) Right to Information. - The taxpayer shall have the right to know in a simplified manner 
how one can comply with laws, rules and regulations implemented by revenue 
authorities. The taxpayer is entitled to clear, complete, accurate, and simplified 
explanation of tax laws, rules, regulations, and procedures, as well as be apprised of 
taxpayer's rights and obligations in all tax forms, publications, notices, 
correspondences, assessments, rulings, and decisions.  
 
In case of any deficiency tax findings or alleged violations, the taxpayer shall have the 
right to be clearly and sufficiently informed in writing of the facts and laws thereon, 
including any supporting computation or documentation, or both, upon which they are 
based, at the same time such findings or violations are communicated.  
 
Unless prejudicial to the government, the taxpayer shall have the right to be informed 
of any impending institution by revenue authorities of a summary collection action, 
which requires sale or seizure of property or the freezing of assets.  
 
b) Right to fair and faithful application of laws. - The taxpayer shall have the right to a 
fair and faithful application of laws, rules, regulations, and other issuances of revenue 
authorities in all proceedings involving the taxpayer.  


 
c) Right to challenge the position of and be heard by revenue authorities. - The 
taxpayer shall have the right to challenge and raise objections against the findings, 
assessments, rulings, or decisions of the revenue authorities, unless otherwise 
prohibited by law.  
 
d) Right to present evidence and witnesses. - The taxpayer shall have the right to be 
given ample and adequate opportunity to present evidence in the possession of the 
taxpayer or any third party, and call on witnesses to testify, as the case may be, that 
would assist the taxpayer in the pursuit of the case.  
 
e) Right to be assisted or represented by a qualified professional. - The taxpayer shall 
have the right to be assisted or represented by a competent and independent qualified 
professional, such as a legal counsel, accountant, or customs broker, of the Taxpayer's 
own choice, in all administrative, civil, or criminal tax proceedings.  
 
In case the taxpayer experiences financial difficulty in engaging the services of a 
private counsel or qualified professional, the Office of the National Taxpayer Advocate 
(ONTA) shall provide free and effective representation to the taxpayer, upon the 
latter's request.  
 
f) Right to timely and expeditious completion of tax audits.- The taxpayer shall have 
the right to have revenue authorities begin and complete tax audits in a timely and 
expeditious manner.  
 
g) Right against baseless assessment - Except in cases allowed by law, the tax 
authorities are prohibited from issuing assessments against taxpayers without the 
benefit of an audit conducted against taxpayers. Otherwise, such assessments shall be 
void.  
 
h) Right to be given an opportunity foramicable settlement - Unless contrary to laws, 
rules and regulations, the taxpayer shall have the opportunity to amicably settle the 
taxpayer's deficiencies and delinquencies, at any stage of the proceedings: Provided, 
That said settlement must be in writing and duly signed by the parties or their agent.  
 
i) Right to avail of installment payment - In so far as may be permitted by law, the 
taxpayer shall have the right to settle tax liabilities through installment payments.  
 
j) Right to relief from paying interests and penalties. - The taxpayer shall be entitled to 
a reduction of interests and penalties levied on their tax liabilities in case of any 
unjustifiable error or delay caused by the revenue authorities, including instances of 
loss of records, personnel transfers, extended illness or leaves of absence, and 
personnel training, resignation, retirement, or termination from service of the 
concerned personnel.  
 
k) Right to recover actual costs and actual damages arising from judicial actions. - The 
taxpayer shall have the right to recover actual costs and actual damages, including 


attorney's fees and expenses of litigation, arising from judicial actions, as may be 
determined by a court of competent jurisdiction.  
 
i) Right to quality service and assistance. - The taxpayer shall have the right to be 
treated professionally, courteously, fairly, and reasonably by revenue authorities.  
 
m) Right to privacy. - The taxpayer shall have the right to privacy of communication 
and correspondence, as guaranteed by the Constitution, and the Data Privacy Act of 
2012. The taxpayer shall have the right to demand that any information provided to 
revenue authorities shall not be disclosed and shall be kept confidential, unless 
disclosure is expressly authorized by law or by the taxpayer. 
 
 
SEC. 6. Taxpayer's Basic Obligations. - Complementary to the above taxpayer's rights are the 
following duties and responsibilities of the taxpayer:  
 
a) Observe and comply with tax laws, rules, and regulations;  
 
b) Truthfully and timely disclose complete and correct information as required by tax 
laws, rules, and regulations, including but not limited to, registered address, official 
email address, registered activities, tax type details, and accounting period;  
 
c) Lodge and submit, either personally or through electronic means, in a timely 
manner all relevant information, books of accounts, reports, records, returns, and 
other documents to revenue authorities on or before the dates set by tax laws, rules, 
and regulations;  
 
d) Exercise reasonable care and diligence in complying with all tax obligations;  
 
e) Keep accurate records of the required books of accounts and other tax information 
for the duration required by law, rules, and regulations, and make them available for 
examination by revenue officers following proper procedures;  
 
f) Cooperate with revenue authorities in the latter's conduct of tax audits in 
accordance with laws, rules, and regulations; and  
 
g) Timely pay the taxes due to the government through any available payment 
channels. 
 
SEC. 7. Creation of the Office of the National Taxpayer Advocate. — In order to protect the 
rights of taxpayers, both substantive and procedural, the ONTA is hereby created to promote 
tax compliance and assist taxpayers. The ONTA shall be an independent and autonomous 
office attached to the Department of Justice (DOJ) for purposes of policy and program 
coordination. The ONTA shall have the power to provide for the structural organization and 
staff of its offices and shall have the power and authority to designate and appoint officers 
and employees of the Office and create divisions and units, including regional or provincial 
offices, as may be necessary, subject to the approval of the Department of Budget and 


Management (DBM) and in accordance with civil service laws, rules, and regulations: 
Provided, That all employees shall be subject to Republic Act No. 6758, otherwise known as 
the Salary Standardization Act. 
 
SEC. 8. Powers, Functions and Responsibilities of the Office of the National Taxpayer 
Advocate. — The ONTA shall have the following functions, powers, and responsibilities:  
a) Assist the public in their tax queries and concerns relative to taxes;  
b) Represent taxpayers, and assist, initiate, and intervene, as may be applicable, in tax 
cases, complaints, and proceedings, after due evaluation: Provided, That the 
qualifications and disqualifications of taxpayers who shall be given priority in the 
ONTA's representation services shall be in relation to Section 5(e) of this Act.  
c) Engage in regular information, education, and communication programs for all 
taxpayers on tax laws, rules, regulations, circulars, including those that implement 
Supreme Court decisions, and other issuances that affect them, including their rights 
and remedies under the law;  
d) Recommend remedial administrative measures to revenue authorities by way of 
continuing policy review, and to the Anti-Red Tape Authority for purposes of reducing 
regulatory burden to taxpayers;  
e) Monitor tax issuances of revenue authorities, and propose recommendations, 
when necessary, at the administrative level, to ensure that taxpayers' rights as 
provided in this Act are upheld;  
f) Develop capacity building programs, and conduct the necessary trainings for the 
officials and employees of ONTA; and  
g) Perform such other powers and functions as may be necessary to enhance the 
ONTA's performance of its powers, functions, and responsibilities, as enumerated in 
this Act. 
SEC. 9. The Chief Taxpayer Advocate and Deputy Taxpayer Advocates. - The ONTA shall be 
headed by the Chief Taxpayer Advocate, who shall have the primary authority and 
responsibility for the effective exercise of its mandate and the discharge of its powers and 
functions. The Chief Taxpayer Advocate shall be assisted by Deputy Taxpayer Advocates, one 
(1) each for the National Capital Region, Luzon, Visayas, and Mindanao.  
The Chief Taxpayer Advocate and Deputy Taxpayer Advocate shall be Filipino citizens, at least 
forty (40) years of age, members of the Philippine Bar in good standing, with at least ten (10) 
years of practice in the field of taxation with proven integrity and competence and must not 
have been convicted of any crime involving a violation of any tax laws and rules, and of any 
crime involving moral turpitude. 
 


SEC. 10. Appointment, Term, and Rank. —The Chief Taxpayer Advocate and Deputy Taxpayer 
Advocates shall be appointed by the President: Provided, That the appointment of the Deputy 
Taxpayer Advocates shall be upon the recommendation of the Chief Taxpayer Advocate. They 
shall both serve for a fixed term of seven (7) years with one (1) re-appointment.  
The Chief Taxpayer Advocate and Deputy Taxpayer Advocates shall have the equivalent rank, 
salaries, allowances, and retirement benefits as the Prosecutor General and Senior Deputy 
State Prosecutor of the National Prosecution Service, respectively. 
SEC. 11. Disqualification. — An individual cannot be appointed as the Chief Taxpayer Advocate 
or Deputy Taxpayer Advocate if such individual has been an employee or officer of, or has 
rendered service as consultant or in any other capacity to any of the revenue authorities for 
two (2) years prior to such appointment. 
SEC. 12. Submission of Annual Reports. – The Congressional Oversight Committee on the 
Comprehensive Tax Reform Program (COCCTRP) shall exercise oversight powers over the 
implementation of this Act.  
To this end, the ONTA shall submit a detailed report on its activities and identified problem 
areas, either personally or through electronic means, to the COCCTRP on or before December 
31 of every year, copy furnished the Secretary of Finance, particularly on identified areas in 
which taxpayers have problems in dealing with revenue authorities.  
Afterwards, on or before June 1 of every year, the Secretary of Finance shall submit a report 
in relation to the ONTA's report, either personally or through electronic means, to the 
COCCTRP and shall include appropriate remedial action, if any, or proposed legislation, and 
other recommendations on the proper implementation of this Act.  
SEC. 13. Penalties for the Violation of the Bill of Rights of Taxpayers. — Notwithstanding the 
administrative remedies provided in the National Internal Revenue Code (NIRC) of 1997, as 
amended; the Customs Modernization and Tariffication Act of 2016 (CMTA); R.A. No. 1125 
creating the Court of Tax Appeals (CTA), as amended; and Book II of the Local Government 
Code of 1991, as amended, any person or revenue officer who is found to have violated 
Section 5 of this Act shall be punished with imprisonment of not less than six (6) months nor 
more than six (6) years, or a fine of not less than One Hundred Thousand Pesos 
(Phpl00,000.00) but not more than One Million Five Hundred Thousand Pesos 
(Phpl,500,000.00), or both. 
SEC. 14. Accessibility of the Taxpayer's Bill of Rights and Obligations. — The Taxpayer's Bill of 
Rights and Obligations shall be made available in all offices of revenue authorities, free of 
charge, in all formats, digital or otherwise, and shall be posted in their respective websites, in 
English and Filipino language. 
SEC. 15. Integration of Taxpayer's Bill of Rights and Obligations in Higher Education 
curriculum. — All public and private higher education institutions shall integrate the 
Taxpayer's Bill of Rights and Obligations as part of the curriculum. The Commission on Higher 
Education (CHED), pursuant to its mandate under RA No. 7722, otherwise known as the 


"Higher Education Act of 1994," shall develop the program to execute and implement this 
Section. 
SEC. 16. Appropriations. — The amount necessary for the implementation of this Act 
including the funding for the establishment, yearly operations and maintenance of the ONTA 
shall be included in the Annual General Appropriations Act. 
SEC. 17. Implementing Rules and Regulations. — Within sixty (60) calendar days from the 
effectivity of this Act, the DOJ, in consultation with the DOF, DBM, DILG, BIR, BOC, Civil Service 
Commission (CSC), CHED, ARTA, and the private sector shall promulgate the necessary rules 
and regulations, for the effective implementation of this Act. 
SEC. 18. Separability Clause. — If any provision of this Act is declared invalid or 
unconstitutional, other provisions hereof which are not affected thereby shall remain in full 
force and effect. 
SEC. 19. Repealing Clause. — All laws, orders, decrees, rules and regulations, and other parts 
thereof inconsistent with the provisions of this Act are hereby repealed, amended or modified 
accordingly.  
SEC. 20. Effectivity. — This Act shall take effect fifteen (15) days after its publication in the 
Official Gazette or in at least two (2) national newspapers of general circulation.  
 
Approved,