Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
FIRST REGULAR SESSION 
HOUSE BILL NO. _______ 
Introduced by Representative ERIC M. MARTINEZ 
EXPLANATORY NOTE 
Every Person has the right to be treated with respect and dignity by their 
government. Unfortunately, many taxpayers feel intimidated and powerless when 
dealing with the tax authorities. They are often unsure of their rights and 
obligations, and they may not have the resources or knowledge to challenge the 
tax authorities’ decisions. 
Hence, this bill, establishing the taxpayer’s basic rights and obligations, is 
a vital piece of legislation that will ensure that the tax authorities treat all 
taxpayers fairly. Further, it will ensure that every taxpayer has the right to be 
informed about their obligations and the services they are entitled to receive from 
the concerned tax authority. 
This bill also creates the Office of the National Taxpayers Advocate 
(ONTA) to help taxpayers who are struggling when dealing with different tax 
authorities and advocate for their interests. The National Taxpayers Advocate will 
act as a liaison between taxpayers and tax authorities, ensuring that their concerns 
are heard and addressed. This office will have the power to identify systematic 
problems in the tax system and recommend changes to improve the tax system 
for all taxpayers. With the help of the national Taxpayers Advocate, taxpayers 
will have the confidence to challenge the tax authorities’ decisions and hold them 
accountable for their actions. 
Overall, this bill seeks to promote greater trust and confidence in the tax 
system by providing taxpayers with greater protections and accountability from 
the government, and by creating an independent body to represent their interests 
and resolve their complaints. 
The passage of this bill is hereby earnestly sought. 
ERIC M. MARTINEZ 
February 28, 2023
3:00 pm
7336


Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
FIRST REGULAR SESSION 
HOUSE BILL NO. _______ 
Introduced by Representative ERIC M. MARTINEZ 
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 by the Senate and the House of Representatives of the 
Philippines in the Congress assembled: 
SECTION 1.  Title. - This Act shall be known as the “The Taxpayer’s Bill 
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of Rights and Obligations Act.” 
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SECTION 2. Declaration of Policy. - It is hereby declared the policy of 
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the State to provide increased protection of taxpayers’ rights in complying with 
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their obligation to pay national and local taxes to the government, to the end that 
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abuses committed against taxpayers are prevented, if not completely eradicated, 
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and taxes are collected responsibly, with due regard for taxpayers’ rights. In turn, 
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taxpayers are expected to faithfully comply with their tax obligations to the 
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government. 
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SECTION 3. Definition of Terms. – As used in this Act, the following 
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terms shall mean: 
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a. Assessment refers to the process of determining the amount of taxes,
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duties, and other charges to be paid by the taxpayer;
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b. Revenue Authority refers, singly or collectively, to the Bureau of Internal
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Revenue (BIR), Bureau of Customs (BOC), Local Government Units
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(LGUs), and other tax collecting agencies;
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c. Revenue Officers refer to the officers, employees, and agents of the
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revenue authorities;
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d. Summary Collection refers to the civil remedy of the government for the 
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collection of accounts receivable or delinquent accounts by a garnishment 
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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 
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(NIRC) of 1997, as amended, the Customs Modernization and Tariff Act 
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of 2016, the Local Government Code of 1991, as amended, and all other 
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tax laws, rules, and regulations, including those, collected by other tax 
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collecting agencies; 
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f. Taxpayer refers to any person, whether natural or juridical, subject to the 
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tax imposed by the national and local government; and 
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g. Tax Audit refers to the examination of a taxpayer’s obligation, and 
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compliance with tax laws, rules, and regulations by the BIR, BOC, LGUs, 
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or other tax-collecting agencies, as the case may be. 
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SECTION 4. Taxpayer’s Bill of Rights and Obligations. – 
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Notwithstanding the rights and remedies of the taxpayer provided for in the 
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National Internal Revenue Code (NIRC) of 1997, as amended; Customs 
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Modernization and Tariff Act (CMTA); Republic Act (RA) No. 1125, creating 
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the Court of Tax Appeals (CTA), as amended; Book II of the Local Government 
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Code of 1991, as amended; and all other laws, rules, and regulations, issuances, 
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and circulars in support thereof, the taxpayer is hereto granted basic taxpayer 
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rights, whether at the administrative level or at the judicial level. Provided, That 
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nothing in this Act shall amend the jurisdiction of the courts and quasi-judicial 
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agencies, as provided for by the law, nor deprive the Judiciary of its power to 
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promulgate rules and procedures in all courts. 
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Accordingly, the taxpayer is expected to obey and comply with tax 
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obligations enumerated in this Act and in other relevant laws, rules, and 
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regulations that are implemented by the revenue authorities. 
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SECTION 5. Taxpayer’s Basic Rights. – The following are the 
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taxpayer’s basic rights: 
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a. Right to Information. – The taxpayer shall have the right to know in a 
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simplified manner how one can comply with laws, rules, and 
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regulations implemented by revenue authorities. The taxpayer is 
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entitled to a clear, complete, accurate, and simplified explanation of tax 
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laws, rules, regulations, and procedures, as well as be apprised of the 
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taxpayer’s rights and obligations in all tax forms, publications, notices, 
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correspondences, assessments, ruling, and decisions. 
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In case of any deficiency tax findings or alleged violations, the taxpayer 
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shall have the right to be clearly and sufficiently informed in writing of 
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the facts and laws thereon, including any supporting computation or 
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documentation, or both, upon which they are based, at the same time 
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such findings or violations are communicated. 
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Unless prejudicial to the government, the taxpayer shall have the right 
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to be informed of any impending institutions by revenue authorities of 
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a summary collection action, which requires the sale or seizure of 
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property or the freezing of assets. 
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b. Right to the fair and faithful application of laws. – The taxpayer shall 
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have the right to a fair and faithful application of laws, rules, 
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regulations, and other issuances of revenue authorities in all 
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proceedings involving the taxpayer. 
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c. Right to challenge the position of and be heard by revenue authorities. 
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– The taxpayer shall have the right to challenge and raise objections 
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against the findings, assessments, rulings, or decisions of the revenue 
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authorities unless otherwise prohibited by the law. 
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d. Right to present evidence and witnesses. – The taxpayer shall have the 
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right to be given ample and adequate opportunity to present evidence in 
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the possession of the taxpayer or any third party, and call witnesses to 
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testify, as the case may be, that would assist the taxpayer in the pursuit 
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of the case. 
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e. Right to be assisted or represented by a qualified professional. – The 
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taxpayer shall have the right to be assisted or represented by a 
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competent and independent qualified professional, such as legal 
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counsel, or customs broker, of the Taxpayer’s own choice, in all 
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administrative, civil, or criminal tax proceedings. 
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In case the taxpayer experiences financial difficulty in engaging the 
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services of a private counsel or qualified professional, the Office of the 
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National Taxpayer Advocate (ONTA) shall provide free and effective 
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representation to the taxpayer, upon the latter’s request. 
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f. Right to the timely and expeditious completion of tax audits. – The 
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taxpayer shall have the right to have revenue authorities begin and 
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complete tax audits in a timely and expeditious manner. 
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g. Right against baseless assessment. – Except in cases allowed by law, 
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the tax authorities are prohibited from issuing assessments against 
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taxpayers without the benefit of an audit conducted against taxpayers. 
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Otherwise, such assessments shall be void. 
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h. Right to be given an opportunity for amicable settlement. – Unless 
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contrary to laws, rules, and regulations, the taxpayer shall have the 
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opportunity to amicably settle the taxpayer’s deficiencies and 
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delinquencies, at any stage of the proceedings: Provided, That said 
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settlement must be in writing and duly signed by the parties or their 
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agent. 
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i. Right to avail of installment payment. – In so far as may be permitted 
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by law, the taxpayer shall have the right to settle tax liabilities through 
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installment payments. 
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j. Right to relief from paying interests and penalties. – The taxpayers 
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shall be entitled to a reduction of interests and penalties levied on their 
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tax liabilities in case of any unjustifiable error or delay caused by the 
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revenue authorities, including instances of loss of records, personnel 
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transfers, extended illness or leaves of absence, and personnel training, 
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resignation, retirement, or termination from service of the concerned 
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personnel. 
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k. Right to recover actual costs and actual damages arising from judicial 
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actions. – The taxpayer shall have the right to recover actual costs and 
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actual damages, including attorney’s fees and expenses of litigation, 
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arising from judicial actions, as may be determined by a court of 
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competent jurisdiction. 
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l. Right to quality service and assistance. – The taxpayer shall have the 
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right to be treated professionally, courteously, fairly, and reasonably by 
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revenue authorities. 
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m. Right to privacy. – The taxpayer shall have the right to privacy of 
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communication and correspondence, as guaranteed by the Constitution, 
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and the Data Privacy Act of 2012. The taxpayer shall have the right to 
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demand that any information provided to revenue authorities shall not 
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be disclosed and shall be kept confidential unless disclose is expressly 
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authorized by law or by the taxpayer. 
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SECTION 6. Taxpayer’s Basic Obligations. – Complementary to the 
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above taxpayer’s rights are the following duties and responsibilities of the 
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taxpayer: 
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a. Observe and comply with tax laws, rules, and regulations; 
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b. Truthfully and timely disclose complete and correct information as 
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required by tax laws, rules, and regulations, including but not limited 
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to, registered address, official email address, registered activities, tax 
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type details, and accounting period; 
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c. Lodge and submit, either personally or through electronic means, in a 
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timely manner all relevant information, books of accounts, reports, 
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records, returns, and other documents to revenue authorities on or 
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before the dates set by tax laws, rules, and regulations; 
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d. Exercise reasonable care and diligence in complying with all tax 
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obligations; 
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e. Keep accurate records of the required books of accounts and other tax 
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information for the duration required by law, rules, and regulations, and 
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make them available for examination by revenue officers following 
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proper procedures; 
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f. Cooperate with revenue authorities in the latter’s conduct of tax audits 
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in accordance with laws, rules, and regulations; and 
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g. Timely pay the taxes due to the government through any available 
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payment channels. 
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 SECTION 7. Creation of the Office of the National Taxpayer 
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Advocate. -In order to protect the rights of taxpayers, both substantive and 
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procedural, the ONTA is hereby created to promote tax compliance and assist 
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taxpayers. The ONTA shall be an independent and autonomous office attached to 
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the Department of Justice (DOJ) for purposes of policy and program 
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coordination. 
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The ONTA shall have the power to provide for the structural organization 
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and staff of its offices and shall have the power and authority to designate and 
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appoint officers and employees of the Office and create divisions and units, 
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including regional and provincial offices, as may be necessary, subject to the 
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approval of the Department of Budget and Management (DBM) and in 
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accordance with civil service laws, rules, and regulations: Provided, That all 
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employees shall be subject to Republic Act (RA) No. 6758, otherwise known as 
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the Salary Standardization Act. 
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SECTION 8. Powers, Functions, and Responsibilities of the Office of 
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the National Taxpayer Advocate. – The ONTA shall have the following 
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functions, powers, and responsibilities: 
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a. Assists the public in their tax queries and concerns relative to taxes; 
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b. Represent taxpayers, and assist, initiate, and intervene, as may be 
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applicable in tax cases, complaints, and proceedings, after due 
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evaluation: Provided, That the qualifications and disqualifications of 
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taxpayers who shall be given priority in the ONTA’s representation 
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services shall be in relation to Section 5 ( e ) of this Act. 
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c. Engage in regular information, education, and communication 
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programs for all taxpayers on tax laws, rules, and regulations, circular, 
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including those that implement Supreme Court decisions, and other 
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issuances that affect them, including their rights and remedies under the 
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law; 
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d. Recommend remedial administrative measures to revenue authorities 
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by way of continuing policy review, and to the Anti-Red Tape Authority 
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for purposes of reducing the regulatory burden to taxpayers. 
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e. Monitor tax issuances of revenue authorities, and propose 
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recommendations, when necessary, at the administrative level, to 
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ensure that taxpayers’ rights as provided in this Act are upheld; 
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f. Develop capacity-building programs, and conduct the necessary 
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trainings for the officials and employees of ONTA; and 
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g. Perform such other powers and functions as may be necessary to 
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enhance the ONTA’s performance of its powers, functions, and 
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responsibilities, as enumerated in this Act. 
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SECTION 9. The Chief Taxpayer Advocate and Deputy Taxpayer 
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Advocate. – The ONTA shall be headed by the Chief Taxpayer Advocate, who 
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hsall have the primary authority and responsibility for the effective exercise of its 
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mandate and the discharge of its powers and functions. The Chief Taxpayer 
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Advocate shall be assisted by the Deputy Taxpayer Advocates, one (1) each for 
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the National Capital Region, Luzon, Visayans, and Mindanao. 
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The Chief Taxpayer Advocate and Deputy Taxpayer Advocate shall be 
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Filipino citizens, at least forty (40) years of age, members of the Philippine Bar 
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in good standing, with at least ten (10) years of practice in the field of taxation 
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with proven integrity and competence and must not have been convicted of any 
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crime involving a violation of any tax laws and rules, and any crime involving 
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moral turpitude. 
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SECTION 10. Appointment, Term, and Rank. – The Chief Taxpayer 
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Advocate and Deputy Taxpayer Advocates shall be appointed by the President: 
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Provided, That the appointment of the Deputy Taxpayer Advocated shall be upon 
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the recommendation of the Chief Taxpayer Advocate. They shall both serve for 
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a fixed term of seven (7) years with one (1) re-appointment. 
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The Chief Taxpayer Advocate and Deputy taxpayer Advocates shall have the 
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equivalent rank, salaries, allowances, and retirement benefits as Prosecution 
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Service, respectively. 
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SECTION 11. Disqualification. – An individual cannot be appointed as the 
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Chief Taxpayer Advocate or Deputy Taxpayer Advocate if such individual has 
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been an employee or officer of, or has rendered service as a consultant or in any 
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other capacity to any of the revenue authorities for two (2) years prior to such 
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appointment. 
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SECTION 12. Submission of Annual Reports. – The Congressional 
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Oversight Committee on the Comprehensive Tax Reforms Program (COCCTRP) 
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shall exercise oversight powers over the implementations of this Act. 
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To this end, the ONTA shall submit a detailed report on its activities and 
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identified areas, either personally or through electronic means, to the COCCTRP 
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on or before December 31 of every year, copy furnished to the Secretary of 
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Finance, particularly on identified areas in which taxpayer have problems in 
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dealing with revenue authorities. 
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Afterward, on or before June 1 of every year, the Secretary of Finance shall 
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submit a report in relation to the ONTA’s report, either personally or through 
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electronic means to the COCCTRP and shall include appropriate remedial action, 
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if any, or proposed legislation, and other recommendations on the proper 
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implementation of this Act. 
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SECTION 13. Penalties for the Violation of the Bill of Rights of 
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Taxpayers. – Notwithstanding the administrative remedies provided in the 
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National Internal Revenue Code (NIRC) of 1997, as amended; the Customs 
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Modernization and Tariffication Act of 2016 (CMTA); R. A. No. 1125 creating 
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the Court of Tax Appeals (CTA), a mended; and Book II of the Local Government 
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Code of 1991, as amended, any person or revenue officer who is found to have 
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violated Section 5 of this Act shall be punished with imprisonment of not less 
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than six (6) months nor more than six (6) years, or a fine of not less than One 
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Hundred Thousand Pesos (Php 100,000.00) but not more than One Million Five 
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Hundred Thousand Pesos (Php 1,500,000.00), or both. 
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SECTION 14. Accessibility of the Taxpayer’s Bill of Rights and 
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Obligations. – The Taxpayer’s Bill of Rights and Obligations shall be made 
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available in all offices of revenue authorities, free of charge, in all formats, digital 
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or otherwise, and shall be posted on their respective websites, in English and 
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Filipino language. 
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SECTION 15. Integration of Taxpayer’s Bill of Rights and Obligations 
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in Higher Education Curriculum. – All public and private higher education 
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institutions shall integrate the Taxpayer’s Bill of Rights and Obligation as part of 
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the curriculum. The Commission on Higher Education (CHED), pursuant to its 
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mandate under R.A. No. 7722, otherwise known as the “Higher Education Act of 
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1994,” shall develop the program to execute and implement this Section. 
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SECTION 16. Appropriations. – The amount necessary for the 
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implementation of this Act including the funding for the establishment, and 
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yearly operations and maintenance of the ONTA shall be included in the Annual 
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General Appropriations Act. 
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SECTION 17. Implementing Rules and Regulations. -  Within sixty (60) 
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calendar days from the effectivity of this Act, the DOJ, in consultation with the 
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DOF, DBM, DILG, BIR, BOC, Civil Service Commission (CSC), CHED, 
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ARTA, and the private sector shall promulgate the necessary rules and 
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regulations, for the effective implementation of this act. 
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SECTION 18. Separability Clause. – If any provision of this act is 
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declared invalid or unconstitutional, other provisions hereof which are not 
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affected thereby shall remain in full force and effect. 
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SECTION 19. Repealing Clause. – All laws, orders, decrees, rules, 
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regulations, and other parts thereof inconsistent with the provisions of this Act 
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are hereby repealed, amended, or modified accordingly. 
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SECTION 20. Effectivity. – This Act shall take effect fifteen (15) days 
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after its publication in the Official Gazette or in at least two (2) national 
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newspaper of general circulation. 
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Approved, 
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