Summary
RMO No. 17-2023 prescribes policies and procedures for preserving, archiving and safekeeping records and documents at the Records Management Division (RMD) and the Administrative and Human Resource Management Division (AHRMD).
Key points
- Who safeguards records. The RMD in the National Office and the AHRMD in the Regional Offices archive and safeguard records and tax case dockets against damage or loss, by scanning them or capturing their exact image and storing the electronic copies.
- What is scanned. Scanning covers dockets forwarded for archiving and other records to be safeguarded. These include fraud dockets recommended for prosecution, dockets under court litigation regardless of amount, dockets for abatement or collection, and permanent and confidential records. Temporary records of short-term value need not be scanned.
- Official records and security. Scanned images are Official Records subject to retention and disposal rules approved by the National Archives of the Philippines. Electronic records must be protected from modification, disclosure, deletion and unauthorized access, and only authorized personnel may capture or access them.
- Reproduction requests. To reproduce from the electronic copy where the original is lost or damaged, the head of the originating office submits a letter-request with reason and supporting documents. It is recommended by the ACIR or Regional Director and approved by the Commissioner. For disposed records, the RMD/AHRMD Chief issues a Certificate of Disposal of Records, except in exceptional circumstances the Commissioner determines.
- Disposal of originals. Electronic copies must be migrated to current hardware or software regularly before original paper documents are disposed. Disposal needs National Archives approval, and the RMD/AHRMD keeps the electronic copies.
Who is affected
- Records Management Division and Administrative and Human Resource Management Divisions
- Offices that forward records and dockets for archiving
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.