Revenue Memorandum Circular · RMC
RMC No. 6-2023
To circularize three National Privacy Commission advisory opinions upholding the BIR's authority, in performing its tax enforcement, assessment and collection functions, to obtain personal and sensitive personal information from any person, and to direct internal revenue officials/employees to cite Section 4(e) of the DPA of 2012, in addition to Section 5(B) of the NIRC, as legal bases in 'access to records letters'.
- Document type
- RMC
- Number
- 6
- Year
- 2023
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMC No. 6-2023 (January 17, 2023) circularizes three National Privacy Commission advisory opinions upholding the BIR's authority, in performing its tax enforcement, assessment and collection functions, to obtain personal and sensitive personal information from any person — including offices/officers of national and local governments, government agencies and instrumentalities, and GOCCs — under Section 4(e) of the Data Privacy Act of 2012 in relation to Section 5(B) of the NIRC of 1997, as amended. It directs internal revenue officials and employees to cite Section 4(e) of the DPA, in addition to Section 5(B) of the NIRC, as legal bases when preparing 'access to records letters' to taxpayers and/or third parties involving personal and sensitive personal information.