An Overview of the Protection of Taxpayer Rights

Journal
Philippines
Asia-Pacific Tax Bulletin 2011 (Volume 17), No. 1
The article intends to provide an overview of the rights and obligations of taxpayers in the Philippines. It analyses the legislative framework and other available guarantees that ensure that taxpayer rights are protected, and also identifies other areas that require further attention and development. These guarantees are then further analysed in the context of international law along with international best practices.