Summary

RMC No. 123-2020 publishes the Memorandum of Agreement (MOA) between the BIR and the Land Registration Authority (LRA) on data sharing.

What each agency shares. The LRA shares personal data of registered property owners relevant to land titles, for BIR assessment, collection and enforcement of national internal revenue taxes only. The BIR shares taxpayer personal data not covered by Section 270 of the NIRC, for LRA tax validation purposes only. Both are subject to Section 4 of NPC Circular No. 16-02.
Confidential information excluded. The BIR does not share information on business, income, estate, secrets, operations, style of work or apparatus of a manufacturer or producer, or other confidential business information learned in its duties under Section 270 of the NIRC.
Access limits. Access and types of processing are limited to those listed in the MOA’s Technical Annex. Changes need the approval of the Commissioner of Internal Revenue for BIR and the Administrator for LRA, and shared data is not divulged to third parties.
Safeguards and liability. Each agency applies security measures set in the Technical Annex and treats shared data with utmost confidentiality under the Data Privacy Act. Each holds the other and its officials and employees free and harmless from liability for misuse or breach of confidence by its own personnel.
Term. The MOA takes effect upon signing by all parties and stays in force for five (5) years from its date, unless both parties end it sooner. A data subject whose rights are violated may complain to the Commissioner for BIR or the Administrator for LRA.

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

RMC No. 123-2020: Publishes the Memorandum of Agreement between the Bureau of Internal Revenue and the Land Registration Authority