Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMC No. 129-2020: Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Maritime Industry Authority (MARINA)

Files
Download this file

Summary

RMC No. 129-2020 publishes the full text of the Memorandum of Agreement (MOA) between the BIR and the Maritime Industry Authority (MARINA) on data sharing.

Key points

  1. What each agency shares. MARINA shares confidential and personal data of MARINA registered persons, 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 MARINA tax validation purposes only, subject to Section 4 of NPC Circular No. 16-02.
  2. Confidential information excluded. The BIR does not share information on business, income, estate, secrets of operation, 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.
  3. Access and updates. Access and types of processing are limited to those in the Technical Annex, and changes need approval of the Commissioner of Internal Revenue for BIR and the Administrator for MARINA. Operational details are updated in phases and count as amendments to the MOA.
  4. Safeguards and liability. Each agency designates a Data Protection Officer, applies security measures under the Technical Annex, and treats shared data with utmost confidentiality under the Data Privacy Act. Each holds the other free and harmless from liability for misuse or breach by its own personnel.
  5. Term. The MOA stays in force for five years from signing or until mutually abrogated, and its effectivity may not be extended, without prejudice to a new data sharing agreement. A data subject may complain to the Commissioner for BIR or the Administrator for MARINA.

Who is affected

  • BIR
  • Maritime Industry Authority (MARINA)

Deadlines and effectivity

  • In force for five years from signing

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.