RMC No. 10-2021: Publishing the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Civil Aviation Authority of the Philippines

Key points

1. Data CAAP shares. CAAP shares confidential or personal data of its members, collected under Section 5 of the NIRC of 1997, as amended. The BIR uses it only for assessment, collection and enforcement of national internal revenue taxes.
2. Data the BIR shares. The BIR shares taxpayer personal data not covered by Section 270 of the NIRC, subject to Section 4 of NPC Circular No. 16-02. CAAP uses it only for tax validation. Business, income, estate and other confidential taxpayer information under Section 270 is not shared.
3. Access and security. Access and processing are limited to the officers and employees and the processing types listed in the Technical Annex. Changes need approval of the Commissioner of Internal Revenue (for BIR) and the Secretary (for CAAP), and both sides implement the security measures in the Annex.
4. Operational updates. Operational details are updated in phases once infrastructure is available, and such updates count as MOA amendments. Each side designates technical representatives and a Data Protection Officer before signing.
5. Confidentiality and complaints. Each party treats the other’s data with utmost confidentiality under the Data Privacy Act and holds the other free from liability for misuse. A data subject may complain to the Commissioner of Internal Revenue (for BIR) or the Director General (for CAAP).
6. Effectivity. The MOA takes effect on signing and stays in force for five (5) years or until mutually abrogated. Its effectivity may not be extended, though a new data sharing agreement may be made.

Who is affected

• BIR and CAAP
• Taxpayers and CAAP members whose data is shared

Deadlines and effectivity

• Effective upon signing, in force for five (5) years