Revenue Memorandum Circular · RMC
RMC No. 82-2023
The issuance publishes the full text of the Memorandum of Agreement (MOA) between the BIR and its nine multi-sectoral partners, which is intended to address issues and concerns raised by partner-stakeholders on matters that impact tax administration through consultation and collaboration.
- Document type
- RMC
- Number
- 82
- Year
- 2023
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMC No. 82-2023 (August 14, 2023) publishes the full text of a Memorandum of Agreement between the BIR and nine multi-sectoral partner organizations (PCCI, TMAP, MAP, FINEX, PICPA, ACPAPP, ACPACI, PHILEXPORT, and JFC). The MOA creates a "BIR-Multi-Sectoral Working Group" for consultations on tax administration issues, provides for sharing of expertise on taxation policies, and advocacy for tax administration policies. It assigns responsibilities to the BIR and the partners, imposes confidentiality obligations under Section 270 of the NIRC and the Data Privacy Act, allows amendment by signed addendum, permits withdrawal on thirty (30) days' notice, and takes effect upon signing for one year, renewable by agreement.