RMC No. 1-2026 — Publishing the Full Text of the Data Sharing Agreement between the Bureau of Internal Revenue and the Fiscal Incentives Review Board Digest | Full Text | Data Sharing Agreement

BUREAU OF INTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building JAN 05] 2026 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO. 0 0 1 - 2026

SUBJECT: Publishing the Full Text of the Data Sharing Agreement between the

Bureau of Internal Revenue and the Fiscal Incentives Review Board

TO: All Revenue Officials, Employees, and Other Concerned

Incentives Review Board (FIRB). This Agreement allows the FIRB Secretariat to access Monitoring System (FIRMS) platform. This Agreement ensures the secure and efficient data Privacy Commission Circular No. 16-02. taxpayer registration information from BIR systems and grants the BIR access to tax incentive information of Registered Business Enterprises through the Fiscal Incentives Registration and sharing pursuant to Republic Act No. 10173 (Data Privacy Act of 2012) and the National Sharing Agreement executed between the Bureau of Internal Revenue (BIR) and the Fiscal For the information and guidance of all concerned, attached is the full text of the Data

accordingly. All internal revenue officers, employees, and other concerned are enjoined be guided

CHARLITO MARTIN R.MENDQ Commissioner of Internal Revenue

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AA 8s RECORDSMANAGEMENT DIVISION

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JAN O 5 2026

BY ADMIN UNIT- B iMc G:3tA

BIR National Office Bldg.,Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph