I HAVE been in the tax practice for more than a decade now, and everyone will agree that the Philippine tax system is overly complicated. In the last few years, the system has undergone some major changes, starting with the Tax Reform for Acceleration and Inclusion (Train) Act and followed by the Corporate Recovery and Tax Incentives for Enterprises (Create) Act. These reforms put emphasis on revenue generation and less on taxpayer compliance. For some, the changes have made tax rules even more complicated.

Recently, another tax reform bill was ratified by both chambers of Congress that is intended to reduce the administrative burden on taxpayers, especially the small taxpayers. The Ease of Paying Taxes (EOPT) Act aims to simplify the Philippine tax compliance system and pave the way for the digitalization of BIR services to improve tax compliance, boost government revenues, and enhance taxpayer convenience.