MANILA, Philippines- Pinawalang-saysay ng Supreme Court ang regulasyon ng Bureau of Internal Revenue (BIR) na nag-oobliga sa self-employed professionals na magsumite ng kanilang rates at magrehistro ng appointment books upang ma-monitor ang kanilang tax compliance.
Sa desisyon ng Supreme Court En Banc, idineklara itong walang bisa dahil sa paglabag sa right to privacy of professionals at sa kanilang kliyente na bahagi ng Section 2(1) at 2(2) ng BIR Revenue Regulation (RR) No. 4-2014, o Guidelines and Policies for the Monitoring of Service Fees of Professionals.
Ang RR No. 4-2014 na inisyu noong March 2014 ang nag-aatas sa self-employed professionals na magsumite ng affidavit na nakasaad ang kanilang rates, manner of billing, at iba pang mga kadahilanan sa pagdetermina ng kanilang setvice fees. Kailangan din irehistro ang kanilang books of account at appointment books na naglalaman ng pangalan ng kanilang kliyente at petsa at oras ng kanilang appointment. Kailangan ding mag-isyu ng BIR-registered receipt na nagpapakita ng 100% discount kapag libre ang serbisyo at hindi naningil ng professional fees.
Abril 22, 2014 nang magpalabas ang Korte ng temporary restraining order laban sa RR No. 4-2014 bunsod ng mga petisyun ng mga professional associations.
“In partially granting the present consolidated petitions, the Supreme Court ruled that the portions of Section 2(1) and 2(2) of RR No. 4-2014 which require professionals to submit a schedule of fees and register their appointment books were invalid. It also permanently enjoined the Department of Finance and the BIR from implementing these provisions.”
Sa kautusan naman na kailangang magsumite ng schedule of fees, sinabi ng SC na lampas na ito sa kapangyarihan ng BIR at hindi na sakop ng kanilang tungkulin na sumuri at magkolekta ng buwis.
Sinabi rin ng SC na labag sa privacy rights ng professionals at kanilang kliyente ang requirement na irehistro ang appointment books.
“Such a requirement violates the ethical standards of professionals bound by strict rules of confidentiality between the professional and the client.” Teresa Tavares
