RMC No. 130-2020 — Prescribes the policies and guidelines in the conduct of online meetings/conference with taxpayers Digest | Full Text | Annex A | Annex B

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNALREVENUE NTN DEC 10 2020 a:yPM. WM

Quezon City RECORDS MGT. DIVISION 0G

October 20, 2020

REVENUE MEMORANDUM CIRCULAR NO. /30-2 O&0

SUBJECT: Meetings/Conferences with Taxpayers Policies and Guidelines in the Conduct of Online

TO All Internal Revenue Officials, Employees and Others Concerned

meetings/conferences for the protection of both revenue officials/employees and taxpayers. This Circular is hereby issued to provide order and uniformity in the conduct of online

highly discouraged, taxpayers and revenue officials/employees may use the digital or online medium as an alternative option to hold meetings/conferences. With the COVID-19 pandemic situation where face-to-face meeting/conference is

policies and guidelines are hereby issued for the compliance and observance of the concerned revenue officials/employees and taxpayers. reproduction, broadcast, publication, sharing, perpetuation, and use thereof in any platform. including but not limited to digital, print, audio and other similar forms, the following during the conduct of meetings/conferences and to prevent any unauthorized recording, In line with this, in order to ensure the integrity of information and conversation

I Coverage

taxpayer/s and/or taxpayer/s' representatives on official matter with the BIR. This Circular shall cover the conduct of all online meetings/conferences with

H. Policies and Guidelines

1. The conduct of all online meetings/conferences with taxpayer/s and/or taxpayer/s' representatives shall be hosted by the BIR. 2. In sending invitation, revenue officials and employees shall only use the prescribed BIR email address (name.surname@bir.gov.ph). Personal email shall not be used for this purpose.

3. All meetings/conferences must, be pre-approved in writing by the concerned Revenue District Officer for Revenue District Offices. Division Chief for National Office/ Regional Director for Regional Offices/

4. All revenue officials and employees initiating the conduct of meeting/conference must file a.memorandum request stating the following information:

a. Name of taxpayer and/or authorized taxpayer/s' representative b. Taxpayer Identification Number

f. Details of Assessment: eLOA No., Date, Taxable year covered (if applicable) c. Name of persons who will attend the online meeting/conference (for both the d. Date and time of the meeting e. Agenda BIR and for the taxpayer stating therein their official positions);

5 In order to be allowed to represent the taxpayer/s, all representative/s shall have a

duly notarized Special Power of Attorney from the taxpayer including those with BIR Certificate of Accreditation pursuant to Revenue Regulations (RR) No. 11- 2006, as amended by RR No. 4-2010 and RR No. 14-2010.

6. Meetings/conferences shall only be conducted if taxpayer/s and/or taxpayer/s

representatives have requested the virtual meeting schedule through the BIR eAppointment System " and clicked"Agree" to BIR eAPPOINTMENT USER AGREEMENT (Annex "A"), or submitted a duly accomplished BIR VIRTUAL MEETING AGREEMENT (Annex "B") for those BIR offices with no BIR eAppointment facility;

7. The proceedings shall be strictly confidential. To ensure that no untoward divulgence/disclosure may happen, recording of the meeting/conference in

whatever form is strictly prohibited. Any unauthorized recording or disclosure shall be subject to appropriate criminal, civil and administrative liability

8. In cases of power interruption and/or poor connectivity, the online meeting/conference may be rescheduled on a date and time agreed upon by both

parties.

as wide a publicity as possible. All internal revenue officials and employees are hereby enjoined to give this Circular

This Circular shall take effect immediately.

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CAESAR R. DULAY

IREAUOFINTERNALREVENUE nNTYN Commissioner of Internal Revenue 038573

K-1 - BKTD DEC 10 2020 2:"X PM.

J RECORDS MGT. DIVISION