RMC No. 130-2020: Prescribes the policies and guidelines in the conduct of online meetings/conference with taxpayers

Key points

1. Hosting and invitations. The BIR hosts all online meetings with taxpayers or their representatives. Invitations come only from the prescribed BIR email address (name.surname@bir.gov.ph), never personal email.
2. Approval and memorandum request. Each meeting needs written pre-approval of the Division Chief (National Office), Regional Director or Revenue District Officer. The initiating official files a memorandum request giving the taxpayer or representative, TIN, attendees and positions, date and time, agenda, and assessment details (eLOA No., date, taxable year if applicable).
3. Representatives. A representative needs a duly notarized Special Power of Attorney from the taxpayer, including those with a BIR Certificate of Accreditation under RR No. 11-2006, as amended by RR No. 4-2010 and RR No. 14-2010.
4. Request channel. A meeting is held only if the taxpayer requested the schedule through the BIR eAppointment System and clicked Agree to the User Agreement, or submitted a BIR Virtual Meeting Agreement for offices without eAppointment.
5. Confidentiality and rescheduling. Proceedings are strictly confidential and recording in any form is prohibited. Unauthorized recording or disclosure carries criminal, civil and administrative liability. Meetings hit by power interruption or poor connectivity may be rescheduled by agreement.

Who is affected

• Taxpayers and their representatives
• Revenue officials and employees