SEVENTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES
First Regular Session
)
SENATE
S.B. No. 308
DATE
BILLS
Introduced by Senator SONNY ANGARA
AN ACT
CREATING THE OFFICE OF THE NATIONAL TAXPAYER ADVOCATE 
TO SAFEGUARD THE RIGHTS OF THE TAXPAYERS AND FOR OTHER PURPOSES
EXPLANATORY NOTE
In 1990, the Organisation for Economic Co-operation and Development’s (OECD) 
Committee of Fiscal Affairs Working Party Number 8 published a document entitled Taxpayer’s 
rights and obligations -  A survey of the legal situation in OECD Countries. The survey found 
that, while most countries at that time did not have an explicit Taxpayer’s charter, the following 
basic taxpayer rights were present in all systems: 1) the right to be informed, assisted and 
heard; 2) the right of appeal; 3) the right to pay no more than the correct amount of tax; 4) the 
right to certainty; 5) the right to privacy; and 6) the right to confidentiality and secrecy1. Since 
then, several countries have expounded these basic rights into a taxpayers’ charter. Australia. 
Belgium, Canada. France. Germany. Netherlands. Ireland. United Kingdom and the United 
States are among the advanced economies that have already provided for a taxpayer’s bill of 
rights. In Asia, Japan. Korea, China, Malaysia, Singapore. Thailand and Indonesia have also 
enacted and passed the taxpayer’s rights into law2.
Over the years, many taxpayers have cried foul against dishonest and corrupt practices 
of some officers and employees of the Bureau of Internal Revenue (BIR) and the Bureau of 
Customs (BOC). Corruption and harassment have put unwarranted and unfair burden to the 
taxpaying public. Aside from legislating taxpayer’s rights, we are also creating a National 
Taxpayer Advocate Office that would take the cudgel in promoting, ensuring and protecting 
taxpayer’s rights. Among the functions of the proposed National Taxpayer Advocate Office 
include: to assist taxpayers in resolving problems with the BIR and the BOC; to identify areas in 
which taxpayers have problems in dealings with the BIR and the BOC; to propose changes, to 
the extent possible, in the administrative practices of the BIR and the BOC to mitigate problems 
identified; and, to issue Taxpayer Assistance Order to avoid, reduce or minimize the difficulty 
that a taxpayer may experience in settling their tax liabilities.
Through this measure, both the taxpayer and tax officials will have more clarity on how 
to do their business professionally, efficiently and transparently. This does not intend to put BIR 
or BOC employees and officials in bad light, but more so to highlight the need to protect and 
safeguard the rights of taxpayers who are entrusting a significant share of their hard-earned 
money to the hands of the government. In return, it is our hope that all taxpayers will be more 
truthful in the timely filing and payment of correct tax dues.
In view of the foregoing, urgent approval of this measure is earnestly sought.
SONNY ANGARA
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2 Tax Administration 2015: Comparalivo liilornuition on OliC’D niui Otlicr Advaiuvil and t;nK-i>;inj; lioonoinios, Olit'l ) 2015.