Data Sharing Agreement

The purpose of the agreement is to enable the BIR, as the government agency tasked to implement the EOI provisions of the Philippines' DTAs, to obtain from the PSA the relevant information requested by foreign jurisdictions in a timely manner in accordance with the internationally agreed standard of tax information exchange set out by the Global Forum.

Bureau of Internal RevenueIndependent research copy

Document type: DOC
Index unit: bir-text-data-sharing-agreement
Year: Not classified
Text quality: Not specified

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Reference copy · verify against the official source

The BIR and the Philippine Statistics Authority (PSA) executed a Data Sharing Agreement so the BIR can request from the PSA records — such as dates of birth and/or death, addresses, and the identities and details of legal heirs — needed to respond to exchange-of-information (EOI) requests from foreign jurisdictions under the Philippines' Double Taxation Agreements (DTAs). The agreement cites the Data Privacy Act (RA 10173), its Implementing Rules and Regulations, and NPC Circular 16-02 as its framework, and states that the Commissioner of Internal Revenue is the competent authority for EOI and may delegate EOI functions via a Revenue Delegation Authority Order (RDAO). The list of DTA treaty partners is attached as Annex 1 and may be updated by BIR notice to the PSA.