INTRODUCTION
Background of the Study
Taxation is one of the natural powers that every sovereign state possesses. It is the one wherein the state gets its funding to enable the government to discharge its appropriate functions. Every member of the society is obliged to pay taxes in order for the state to pursue its proposed plans where the citizens will get benefit from. Through taxation, manpower needed for economic development is supplied and the gains of such undertaking are expected to improve the quality of human life. The increase of population and the decrease of resources burden government with economic problem which can and shall ultimately pose danger to the peace and order condition of the community, country or nation. In the Philippines the tax department, popularly known as Bureau of Internal Revenue (BIR), is under the support of the Department of Finance. The tax department has enormous and wide ranging administrative and legislative powers when it comes to assessment, enforcing taxes and collection. It is considered to be the main revenue earning agency for the government of Philippines. Annually the bureau collects practically 80 percent of the total generated revenue. The BIR has monthly and annual targets for collection and this is determined by the Development Budget and Coordinating Council, which is an inter-agency council headed by the Department of Budget and Management. Today tax payers can directly pay taxes either to the BIR using channels like RDOs or authorized banks. In the Philippines, individual tax returns have to be filed by April 15 of the following year for the previous calendar year. There is the option of paying and filing taxes electronically using the Internet banking through Electronic Filing and Payment System (EFPS). This system was introduced in 2001. The Philippine Constitution requires the observance of due process of law and equal protection of the law. Thus, Article III, Section 1 of 1934