THE buzz in professional circles lately involves a significant Supreme Court decision that struck down a Bureau of Internal Revenue (BIR) regulation that requires self-employed professionals — such as accountants, lawyers, doctors, and dentists — to register their appointment books and submit their service rates as part of tax compliance...
THE buzz in professional circles lately involves a significant Supreme Court decision that struck down a Bureau of Internal Revenue regulation that requires self-employed professionals — such as accountants, lawyers, doctors, and dentists — to register their appointment books and submit their service rates as part of tax compliance monitoring. This ruling marks a pivotal change in the landscape of professional tax obligations and has sparked widespread discussion among affected sectors.
Can a BIR issuance with the ultimate purpose of increasing revenue collections for public welfare win over the constitutionally granted right to privacy? The Supreme Court did not think so. In its decision, the court discussed the concept of zones of privacy as defined in jurisprudence and how citizens are generally granted the right to determine what, how much, to whom and when information about themselves is disclosed.
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