Summary
RMC No. 61-2021 publishes the full text of the Memorandum of Agreement (MOA) between the Bureau of Internal Revenue (BIR) and the Department of Trade and Industry (DTI) on sharing personal data online.
Key points
- Data DTI shares with BIR. DTI gives BIR online access to personal data it collected in its duties. BIR may use it only for assessment, collection and enforcement of national internal revenue taxes, in line with the Data Privacy Act.
- Data BIR shares with DTI. BIR gives DTI online access to taxpayer data not covered by Section 270 of the NIRC, plus data declared or obtainable from Tax Amnesty Returns and SALNs. DTI may use it for validation only, subject to Section 4 of NPC Circular No. 16-02.
- Limits on use and content. The use is limited, non-exclusive, non-transferable and revocable. Neither agency shares information on business, income, estate, secret operation, style of work, apparatus of any manufacturer or producer, or other confidential business information learned in the performance of duties.
- Technical Annex and changes. The Technical Annex sets the data types, mode, frequency, access list and allowed processing. Operational details are updated in phases once infrastructure is available, by written amendment signed by all Parties, and changes to the access list need approval of the Commissioner of Internal Revenue (BIR) and the Secretary (DTI).
- Privacy and security duties. Both agencies apply security measures, including retention, destruction and disposal policies, and keep the information confidential. Violations carry sanctions under the Data Privacy Act without prejudice to civil or criminal liability, and this clause survives termination or expiration of the MOA.
- Term and data subject requests. The MOA takes effect on signing and stays in force for five (5) years or until mutually abrogated. A data subject may get a copy on written request for a valid purpose, but details that could endanger the computer network or system may be redacted.
Who is affected
- BIR
- DTI
- Data subjects whose personal data is shared
Deadlines and effectivity
- Effective upon signing by authorized representatives
- In force for five (5) years or until mutually abrogated
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.