‘Ayusin na lang natin’ (How not to fix taxes)

LAST September 29, the National Bureau of Investigation (NBI) launched an entrapment operation at the Bureau of Internal Revenue (BIR) – Revenue District Office (RDO) 44 in Taguig. It resulted in the arrest of a Group Supervisor and her secretary for allegedly demanding ₱600,000 from a taxpayer in exchange for “helping” them with their Letter of Authority (LOA).

The Reality in Tax Practice

As a legal tax practitioner, this hardly comes as a surprise to yours truly. There are bad apples in the BIR, and taxpayers often feel cornered. Some pay lawyers’ fees to defend them from bloated assessments. Others succumb to the dreaded line: “Ayusin na lang natin.”

Either way, the taxpayer loses. Many businesses, whether corporations, partnerships, or sole proprietors, lack deep knowledge of tax rules.

‘Ignorance of the law excuses no one’ and in practice, it is precisely this ignorance that makes them easy prey. Thus, what should be a straightforward process of tax collection often degenerates into a vicious cycle of extortion and corruption.

A Broken System

Admittedly, this is not pork barrel–level plunder. But it is symptomatic of a culture deeply ingrained even in the lower ranks of government.

Why do some BIR employees resort to this? Consider the numbers: a Revenue Officer I with Salary Grade 11 takes home a little over ₱25,000 a month; a Group Supervisor (usually a Revenue Officer II, SG 13) earns about ₱29,000 net. Most of them are certified public accountants who endured grueling years just to add the title “CPA” after their names—only to receive this compensation.

Now imagine being the family breadwinner: paying for food, housing, utilities, and your children’s education. Is that even enough? Yet these same officers are tasked to pore over mountains of invoices, sales records, importation documents, purchases, and books of account. The work is grueling, the pay meager.

When government workers are dignified and taxpayers are respected, corruption diminishes, and only then can trust in governance be rebuilt.

This does not justify corruption but it does explain the temptation. Survival instincts take over, and “Ayusin na lang natin” becomes the coping mechanism.

On the other side, taxpayers rationalize non-compliance: “Bakit ako magbabayad ng tamang buwis kung nanakawin lang ng mga buwaya?”

This frustration is only magnified by the recent news where billions of pesos were stolen by corrupt officials in ghost and substandard flood-control projects. Both mentalities feed off one another, and the cycle deepens.

Toward Real Reform

The lesson here is simple: the problem is not just about greedy individuals, but a system designed to fail both taxpayer and tax enforcer. We cannot fight corruption with entrapments alone. We need a complete overhaul.

If we truly want to end this cycle, reform must be holistic. Raise the salaries of government workers to dignified levels. Streamline tax processes so compliance is not a gamble but a guarantee. Strengthen accountability so public funds are not treated as personal wallets.

Most importantly, rebuild public trust in taxation: let taxpayers see that what they pay goes back to them in services, infrastructure, and nation-building.

Because when government workers are dignified and taxpayers are respected, corruption diminishes, and only then can trust in governance be rebuilt.

Until then, “Ayusin na lang natin” will remain a phrase that keeps taxpayers fearful, employees compromised, and a nation shortchanged.