Tuesday, October 31, 2017

BIR Privacy Policy

The bureau has implemented the Bureau of Internal Revenue Privacy Policy that applies to personal information in which they collect and process on all Bureau of Internal Revenue (BIR) forms, website and online services. 

Personal information refers to any information, whether recorded in material form or not, that will directly ascertain your identity. This includes your address and contact information.

Sensitive personal information is personal information that includes your age, date of birth, marital status, social security and other government identification numbers, financial information and tax returns.


We process and collect personal information for a lawful purpose connected with our functions and activities of administering the National Internal Revenue Code (NIRC) of 1997, as amended, and other existing tax laws. 


We collect personal information directly from you when you:

1. fill in a BIR form either online or in hard copy
2. register and use BIR online services
3. contact BIR by phone or other means 

We also collect personal information from third parties:

Take note that the NIRC of 1997, as amended, allows the Commissioner of Internal Revenue to collect personal information about a taxpayer from other people, entities and government offices subject to limitation provided for by existing laws. 

Third party information allows the BIR to ascertain the correctness of any returns, or in making a return when none has been made, or in determining the liability of any person for any internal revenue tax, or in collecting any such liability, or in evaluating tax compliance.


We only use and disclose personal information in connection with our lawful functions and activities of administering the NIRC of 1997, as amended, and other existing tax laws, and in accordance with existing legislations such as Republic Act (RA) No. 10173, or the Data Privacy Act of 2012, and RA No. 10021, or the Exchange of Information on Tax Matters Act of 2009.

The personal information we collect may be used to:

1. administer the NIRC of 1997, as amended, and other existing tax laws
2. update BIR database or records
3. provide to other government agencies which are entitled to the information under existing 
4. contact you, including sending you information electronically


We respect your privacy and keep your information confidential unless we are lawfully required or allowed to disclose it or that you give your written consent to such disclosure. 

Under Section 270 of the NIRC of 1997, as amended, BIR personnel cannot divulge information collected from taxpayers concerning the latter’s business, income or estate, as well as the secrets, operation, style or work, or apparatus of any manufacturer or producer, or confidential information regarding the business of any taxpayer. There are, however, exceptions, namely:

1. disposition of income tax returns under Section 71 of the NIRC, as amended
2. disclosure of income tax returns under Section 26 of RA 6388 (Election Code) in case of an individual who files a certificate of candidacy and executes a waiver for the examination of his returns
3. information given by the BIR pursuant to a request by a foreign tax authority under an existing treaty pursuant to RA 10021 

The Data Privacy Act of 2012 clearly provides that personal data of an individual shall never be collected and processed without his or her consent, unless otherwise provided by law. 

We wish to emphasize that we have created and maintained a secure environment for the protection of your personal information and records. When we collect this information, it is kept safe and secure. We use reasonable security safeguards to protect information from loss, unauthorized access, use or disclosure.

Please refer: https://www.bir.gov.ph/index.php/privacy-policy.html of the full text Bureau of Internal Revenue Privacy Policy.

Sunday, October 1, 2017

Promulgation and lmplementation of the People's Freedom of Information Manual of the BIR

The bureau has issued Revenue Memorandum Circular (RMC) No. 75-2017 for the promulgation and implementation of the People's Freedom of Information Manual of the Bureau of Internal Revenue (BIR) stated as follows: 

As a public service institution, the BIR is mandated to adopt and implement the constitutional policy of full public disclosure of its transactions involving public interest. subject to reasonable conditions prescribed by law. The BIR recognizes further the fundamental role of the right to a free and open exchange of information in democracy as a means to enhance transparency and accountability in government official acts, transactions, or decisions. 

In this regard, the BIR's Freedom of Information Manual ("Annex A') is hereby promulgated in order to promote said constitutional right and comply with the directive of Executive Order No 2 Series of 2016. Henceforth, to ensure the faithful compliance and observance of the BIR's Freedom of Information Manual everyone is directed to read and be familiar with its provisions. An electronic copy of this Manual shall be posted in the BIR website for reference. 

Click the following of the FOI Request Form.