‘Logical step to curb BIR excesses’

I read with interest Raul Palabrica’s article titled “Elusive tax evasion cases” (Business, 11/1/13).

While we appreciate the zeal of the incumbent commissioner of internal revenue in throwing the book at taxpayers who violate the provisions of the tax code, we should not disregard the constitutional right of the ordinary taxpayer to due process.

Ordinarily, we assume that the Bureau of Internal Revenue (BIR) conducts its investigation with due diligence and impartiality. However, official records show that the bureau has been making short cuts in issuing arbitrary assessments, lacking the required evidence to support its action.

Jurisprudence shows that the BIR has lost a notable number of cases in court due to its failure to back its position.

The present setup where tax evasion cases are forwarded to the Department of Justice for review is but a logical step to curb the excesses of the BIR in making arbitrary assessments.

—GABRIEL U. VILLALUZ,

Hayaville Subd., Quezon City