Tbf, his alibi for “tax evasion” is that he was under the impression that his staff took care of those. Sure it’s good practice to check if your staff is doing their job, but from what we know of BBM (a bum), I wouldn’t expect him to do that.

It’s also not unheard of to miss filing ITRs out of oversight. My first employer failed to do it for 3 years and I only found out when they couldn’t give me my TIN number. It wasn’t malicious or anything.

That said, I do like this law because it helps freelancers pay taxes easier by digitizing BIR services. They don’t have paid leaves so they don’t have the luxury of setting aside a day to do that.