RMC No. 43-2010: Circularizes the full text of the Memorandum of Agreement between the BIR and the Office of the Ombudsman

Key points

1. BIR provides ITRs. On a duly issued request from the Ombudsman, concerned BIR offices promptly give certified copies of the Income Tax Returns of the named natural or juridical persons for the years specified.
2. BIR investigates. The BIR uses the information from the Ombudsman to check whether taxpayers in the referred cases paid the correct taxes and may face NIRC sanctions. If warranted, it files criminal cases for tax fraud or tax evasion.
3. Ombudsman requests. The Ombudsman asks for certified ITRs in investigating public officials for graft and corruption, plunder or accumulation of ill-gotten wealth.
4. Confidentiality. The ITRs stay confidential and are used solely for those investigations. The information is not released to the public, except as part of an order, resolution or decision in the case for which it was requested.
5. Referral of private persons. If an investigation shows tax fraud or evasion by persons who are not public officials or employees, the Ombudsman endorses the case to the BIR for its own investigation.

Who is affected

• Persons named in Ombudsman requests
• Public officials under investigation