Abstract: Republic act no. 11976, or the ease of paying taxes act of 2024, was enacted to simplify the tax process in the Philippines and alleviate the burden of tax compliance for taxpayers. This study aims to determine the advantages and disadvantages of implementing the EOPT act as perceived by selected tax practitioners in Bohol. The researchers employed a descriptive qualitative research design and conducted interviews to gather pertinent insights from 10 selected tax practitioners through a snowball sampling method. The findings revealed that the revised provisions introduced under the EOPT Act are generally advantageous, with certain key areas requiring further improvements due to new changes and challenges in implementation. The frequently cited advantages include streamlining tax compliance and reducing the burden on taxpayers, aligning with the law's intended purpose. However, concerns were raised regarding the provisions under the EOPT Act, such as unreliable electronic payments, the risk of neglecting to withhold taxes, and increased tax liabilities due to a shifting tax base. The study underscores the need for improvements to strengthen the law's effectiveness. Recommendations from tax practitioners include the need to improve the electronic filing system, rigorous monitoring measures for withholding taxes, and timely release of new tax returns.

College of Business and Accountancy Bachelor of Science in Accountancy Bachelor of Science in Management Accounting