RMO No. 21-2023: Prescribes the policies, guidelines and procedures in the disposal of valueless records in the BIR

Key points

1. Responsible offices and standards. The Records Management Division (RMD) in the National Office and the Administrative and Human Resource Management Division (AHRMD) in the Regional Offices safeguard records. They apply security measures required by RA No. 10173 (Data Privacy Act of 2012) and follow NAP General Circular No. 2 dated January 20, 2009 on disposal of valueless records.
2. What may be disposed. The BIR Records Disposition Schedule and/or specific laws determine this. Only records with a disposal schedule are destroyed, after their storage period ends, and each carries an item number with records series and period covered. A review is conducted at least once a year.
3. Safeguards. Records with personal or sensitive information need appropriate measures, and records for disposal are segregated from those kept. Disposing of public records without National Archives of the Philippines authority is strictly prohibited.
4. Records not to be disposed. Records involved in any case (criminal, civil, tax, etc.) stay until the case is finally decided or settled. Financial records subject to COA audit stay until post-audited and finally settled.
5. Witnesses. Authorized representatives from the BIR, NAP and COA witness the actual disposal to confirm the records are those authorized for disposal.

Who is affected

• Records Management Division
• Administrative and Human Resource Management Divisions

Deadlines and effectivity

• Periodic review at least once a year