Declaration of Policy.
Section 2
SEC. 2. Declaration of Policy. - It is hereby declared the policy of the State to protect and enhance revenue administration and collection, and make the country's tax system more equitable, by simplifying the tax compliance requirements. Toward this end, the State shall: (a) Provide a one-time opportunity to settle estate tax obligations through an estate tax amnesty program that will give reasonable tax relief to estates with deficiency estate taxes; (b) Broaden the tax base by offering a general tax amnesty for all unpaid internal revenue taxes that will help cleanse, organize, and improve the Bureau of Internal Revenue's database; (c) Enhance revenue collection by providing a tax amnesty on delinquencies that will minimize administrative costs in pursuing tax case and declog the dockets of the Bureau of Internal Revenue and the courts; and (d) Provide a more equitable tax system by adopting a comprehensive tax reform program that will simplify the requirements on tax amnesties with the use of simplified forms, and utilization of information technology in broadening the tax base.