The Bureau of Internal Revenue (BIR) reiterated Thursday that taxpayers are not obliged to prepare working papers or photocopy any document when filing their income tax returns.

Answering a query from the Office of the Ombudsman, BIR Commissioner Joel Tan-Torres said requiring tax filers to bring said documents constitute harassment of taxpayers as such papers are already on file with the bureau.

Tan-Torres also said taxpayers are not obligated to bring document or records to BIR offices, saying it will encourage or reward recalcitrant taxpayers.

But the revenue chief clarified that the presentation of books of accounts is one obligation a taxpayer may be compelled to comply by the BIR and that failure to do so may result in the issuance of a subpoena and the filing of a criminal case or citation for contempt by a court. (Jun Ramirez)