Primacy of privacy: Supreme Court voids BIR rule on professionals to submit appointment books

The Supreme Court has invalidated a Bureau of Internal Revenue regulation requiring self-employed professionals to submit their rates and register appointment books to monitor their tax compliance, saying it violates individual rights to privacy.

The Court ruled that the regulation infringed on the privacy rights of professionals and their clients. The SC had previously issued a temporary restraining order against this policy on April 22, 2014, following petitions from professional associations challenging its constitutionality. Further, the Court emphasized that such regulations breached the privacy of professionals and their clients, who have a reasonable expectation of confidentiality in their appointments and interactions.

Source: Law Daily Report (lawdailyreport.net)

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