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RMC No. 6-2023: Circularizes the National Privacy Commission Advisory Opinions upholding the authority of the BIR, in its tax enforcement, assessment and collection functions, to obtain personal and sensitive information from any person pursuant to Section 4 (e) of RA No. 10173 (Data Privacy Act of 2012), in relation to Section 5 (B) of the 1997 Tax Code, as amended

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Summary

RMC No. 6-2023 circularizes National Privacy Commission (NPC) Advisory Opinions upholding the BIR’s authority to obtain personal and sensitive personal information for tax enforcement, assessment and collection.

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Key points

  1. Legal basis of authority. The authority covers information from any person, including offices of the national and local governments, agencies, instrumentalities and GOCCs. It rests on Section 4(e) of RA No. 10173 (Data Privacy Act of 2012) in relation to Section 5(B) of the NIRC.
  2. Advisory Opinions. These are NPC Advisory Opinion No. 2021-045 dated 29 December 2021 (access to subscriber records), No. 2021-028 dated 16 July 2021 (tenant information from a condominium corporation) and No. 2021-015 dated 24 February 2020 (collection of personal data for tax compliance).
  3. Access to records letters. Internal revenue officials and employees must now cite Section 4(e) of the DPA of 2012 as a legal basis, aside from Section 5(B) of the NIRC, in access to records letters on personal and sensitive personal information.

Who is affected

  • Internal revenue officials and employees preparing access to records letters

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.