Summary
RMC No. 82-2023 publishes the Memorandum of Agreement between the BIR and nine (9) multi-sectoral partners to address tax administration issues through consultation and collaboration.
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Key points
- Partners. The partners are PCCI, TMAP, MAP, FINEX, PICPA, ACPAPP, ACPACI, PHILEXPORT and the Joint Foreign Chambers of the Philippines (JFC).
- Key initiatives. The parties create a BIR-Multi-Sectoral Working Group for consultations on tax administration. They also share knowledge on best practices and advocate lawful policies, plans and regulations.
- Responsibilities. The BIR and each partner designate an official and an alternate representative and assign a focal person. Both sides host Working Group meetings as needed and promote the agreed activities.
- Confidentiality. The parties protect Confidential Information under Section 270 of the NIRC, as amended, and information protected by the Data Privacy Act. This clause survives termination of the MOA.
- Amendment and withdrawal. The agreement is amended through a signed addendum. A party may withdraw with thirty (30) day prior notice, and the withdrawal of a party other than the BIR does not affect the agreement.
Who is affected
- BIR
- PCCI, TMAP, MAP, FINEX, PICPA, ACPAPP, ACPACI, PHILEXPORT and JFC
Deadlines and effectivity
- Effective immediately upon signing for a period of one year
- Withdrawal on thirty (30) days prior notice
- Renewal agreement needed to continue beyond one year
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.