Section 44Sec./Art. 44

Ease of Paying Taxes and Digitalization Roadmap. - The BIR shall develop and Ease of Paying Taxes (EOPT) and digitalization roadmap that will provide for the programs and projects to be implemented to ensure ease of compliance of tax laws, rules and regulations, including but not limited to the adoption of simplified tax returns, streamlining of tax processes, reduction of tax or documentary requirements, and digitalization of BIR services as provided under Section 40 of this Act: Provided, That in developing this roadmap, the BIR shall prioritize taxpayers who are considered as micro and small taxpayers for purposes of this Act, in terms of streamlining tax procedures and documentary requirements according to taxpayer size and capacity to comply: Provided, further, That the BIR shall ensure the accessibility of its various services to different taxpayers particularly micro and small taxpayers so as to improve tax compliance, and enhance taxpayer convenience.

The BIR shall submit an annual report on the EOPT and the digitalization roadmap to the Congressional Oversight Committee on the Comprehensive Tax Reform Program (COCCTRP) as provided under Section 290 of the NIRC, as amended.