RMO No. 30-2023 — Prescribes the revised guidelines for Information Asset Classification Digest | Full Text | Annex A | Annex B

Quezon City

June 15, 2023

REVENUE MEMORANDUM ORDER NO. 30 - 2023

SUBJECT: REVISED GUIDELINES FOR INFORMATION ASSET CLASSIFICATION

TO: ALL INTERNAL REVENUE OFFICIALS, EMPLOYEES AND OTHERS

CONCERNED

I PURPOSE

The Bureau of Internal Revenue Information Asset Classification Guidelines sets the minimum

the sensitivity and confidentiality of information assets across the BIR's network. requirements for information asset security classification. It also provides a standard process to classification that must be applied, addressing the need for a consistent approach to dealing with allow offices to evaluate their information assets and determine the appropriate level of security

implementation of electronic service delivery has accelerated the need for a consistent approach to security classification, particularly as the BIR seeks to integrate its services and information. By providing a standard approach to information asset security classification, the guideline facilitates improved interoperability and consistency within the BIR's network. The

This Order specifies the schema for security classification of information, and related controls that are in accordance with the National Internal Revenue Code (NIRC), BIR's Information Security Policy, Freedom of Information Program (EO No. 2 Series of 2016), BIR's Information Security Manual (RMC No.128-2019) Data Privacy Act (RA 10173).

RMO 12-2014). This also aims to harmonize previously issued policies/procedures, specifically: RMO 12-2014 (Implementation of the Information Asset Classification Guidelines) and unnumbered Memo dated November 12, 2018 -(Security Controls in Transmitting Documents in Compliance to

II SCOPE

This Order provides a process and direction for determining the security classification of information assets. This is intended to address the classification of information assets across all

to apply to both electronically and non-electronically stored information. A single guideline for multiple channels. delivery mechanisms, including both online services and physical over-the-counter' services, and all delivery mechanisms is vital because services and information are increasingly offered on

This will be in particular reference to:

a. Information owners and users who are responsible for the classification and control of BIR's information assets b. Information asset custodians c. Any people who are designing BIR services such as business process specialists. application developers, and system architects BUREAU OF INTERNAL REVENUE

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d. Business managers and service stakeholders e. Information security managers and auditors who may assess security of service f. Heads of Office and employees who have responsibility for managing classified

information assets over time and responsible for the supply and operation of information systems

III THE SECURITY CLASSIFICATION SCHEMA

contractors is official information. As it is a valuable official resource, official information: BIR. Any information received or collected by, or on behalf of, the BIR through its office and This section outlines the schema to be used for security classification of information assets within

must be handled with due care and in accordance with authorized procedures must be made available only to people who have a legitimate 'need-to-know' to fulfil their official duties or contractual responsibilities, and must only be released in accordance with the policies, legislative requirements and directives of the BIR and the courts. Official information held within the BIR.typically fall into two broad categories:

Official information intended for public use / consumption; and Official information which, because of the adverse consequences of unauthorized disclosure, requires appropriate controls to protect its confidentiality. The following diagram provides a representation of the various security classifications of official BIR Information.

All information used in BIR

Public Non-Public Information

Internal Use Security Classified

Restricted

Confidential Office)-in-Confidence

3.1 PUBLIC INFORMATION

clearly labeled as PUBLIC in order to distinguish it from INTERNAL USE information assets. Public information are information assets that has been explicitly authorized by the data owner for wide dissemination or public access through the BIR website, BIR social media accounts, and office email account of the Internal Communications Division or Public Information & Education Division. This classification of information directly relates to the dissemination of information to the public and various stakeholders of the BIR. Such information asset must be BUREAUOFIN UE

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Although confidentiality is not a requirement of this information asset, it is still necessary to

the integrity and availability of a PUBLIC document comes with a cost. As such, an information maintain its integrity (accuracy and completeness) prior to its release and availability. Assuring

available. asset should not be classified as PUBLIC until they are assessed and required to be made

Some information assets that require disclosure to the public may have confidentiality requirements before the actual release. As such, the point of the asset's lifecycle, where it needs to be reclassified as PUBLIC, must also be determined and explicitly indicated.

3.2 NON-PUBLIC INFORMATION

use and security classified. Information assets that are classified as non-public can be divided into two categories: internal

3.2.1 Internal Use Information assets that are generally used in the conduct of the BIR's operations and do not authorization should be obtained from the information asset owner (process owner) before releasing INTERNAL USE information to the public, effectively re-classifying the asset into PUBLIC. need special security controls may remain unlabelled and left unclassified. An explicit

3.2.2 Security Classified

controls as determined by its owner. This classification can be divided into the following: Security classified information are assets that require a certain degree of confidentiality depending on its potential effect to the BIR. It should be protected with additional security

3.2.2.1 RESTRICTED The most private and sensitive information asset which requires a substantial degree of protection as compromise could cause serious damage to the BIR and the nation, regulatory or contractual liability, severe damage to operations and loss of public trust and confidence and foreign relationship issues. This type of information classification should be used sparingly as its protection requires a substantial degree of investment. the Philippines, Department of Finance, Commissioner of Internal Revenue, and the Deputy Commissioners of Internal Revenue). RESTRICTED information assets are usually within the executives (Chief Executive of

3.2.2.2 CONFIDENTIAL

to the Group, Division or Section within the BIR that owns and requires the protection of Information assets, whose compromise could cause moderate to limited damage to the the information asset. BIR, should be classified as CONFIDENTIAL. This classification may be used in relation

Examples of CONFIDENTIAL classification may be used as follows: PERSONNEL-IN-CONFIDENCE: includes all BIR employee information where access would be restricted to the Personnel Division. Examples are employee evaluations, employee 201 files and grievances.

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AUDIT-IN-CONFIDENCE: includes all audit-related information that are not yet intended or re-classified as PUBLIC document. ISG-IN-CONFIDENCE: includes all ISG related information where access would be

restricted to the ISG officials and other authorized staff.

3.3 SECURITY CLASSIFICATION ROLE

3.3.1 Information Asset Owner

information asset by ensuring that proper controls are in place. Commissioner of Internal Revenue (CIR). The CIR therefore, has the direct authority and the Philippines. This responsibility is passed on to the agencies of the government. For the Bureau of Internal Revenue, the ownership is passed on by the Chief Executive to the accountability over the information asset. The CIR has the responsibility to protect the All information gathered and used by the government agencies are owned by the Republic of

In order to ensure that proper attention is given to information assets, the Commissioner may further delegate the ownership to the officials of each group and/or division. Information asset ownership should generally be assigned to a BIR Item and not to a natural person to ensure continuity of responsibilities. The roles and responsibilities of an Information Asset Owner are shown as follows:

Maintain an inventory of their information assets. Perform risk analysis to determine, identify and document the classification of the information assets owned. Provide the Security Management Division (SMD) a list of all the information assets identified as confidential and restricted (if applicable). Ensure appropriate controls are applied based on the classification of an information asset. More stringent controls for each information asset may be implemented by the owner. Authorize access privileges to those needing access to their data. Review annually the privileges authorized. Determine the retention period of an information asset.

3.3.2 Information Asset Custodian

the information asset owner. This is to ensure that confidentiality, integrity and availability criterion is met throughout the information asset's lifecycle. The roles and responsibilities of Information asset custodian has the physical or logical possession of the information asset. They are responsible for the implementation and maintenance of the security controls set by

an information asset custodian are as follows:

Implementation of physical and/or logical access control systems to protect the information assets Provide and administer general controls such as back-up and recovery systems consistent with the BIR's Information Security Policy and applicable baseline standards. Custodians are responsible in establishing, monitoring and operating information systems, containing the information assets of the BIR, consistent with BIR information security policy. This should be in consultation with the information asset owners. Custodians should not change or alter the information asset in their custody as well as

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3.3.3 Information Asset User Information Asset User is an individual with explicit authorization to use the information asset. Information Asset User is responsible for implementing controls and executing due care in utilizing information assets. The following are the roles and responsibilities of the information asset user:

Users should use information only for the purposes specifically approved by the Information Asset Owner.

Owner, implemented by the Custodian, and/or defined by the SMD. Users should comply with all security measures defined by the Information Asset

Users should refrain from disclosing information in their possession (unless it has been designated as Public) without first obtaining permission from the Owner. Users should report to the Servicedesk all situations, where they believe an information security vulnerability or violation may exist.

IV SECURITY CLASSIFICATION PROCESS

4.1 IDENTIFICATION OF INFORMATION ASSETS

Information assets are data, information or material generated, gathered, compiled, stored or utilized by the Bureau in the conduct of its operations. These include, but are not limited to, taxpayer information, electronic messages, documents, policies, guidelines and procedures.

4.2 OWNER IDENTIFICATION

have a designated owner and when necessary, a custodian. SMD should be given a copy and keep the complete inventory. Each group is responsible for ensuring that information assets are properly classified by the information asset owner and such classification is implemented and maintained by the is aware of the sensitivity of the information asset. The Information Asset custodian shall ensure information asset custodian. Information assets shall be classified by the information asset owner or delegate at the earliest possible opportunity and as soon as the information asset owner that proper care is regarded in handling information assets assigned to them. All assets shall be included in the Bureau's inventory and maintained by the Information Asset Owners and shall

4.3 DETERMINATION OF SECURITY CLASSIFICATION

Security classification of an asset should be based on legal provisions and its impact on the Bureau.

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4.3.1 Benchmarking to Legal Provision

determining the classification. The following may serve as basis for classifying the information assets of the Bureau. Relevant laws, regulations, issuances, and other references should be considered in

a. National Internal Revenue Code b.Data Privacy Act of 2012 C Executive Order No. 2 Series of 2016 (FOI Program) d.Revenue Memorandum Circular No. 128-2019 (People's FOI Manual of the BIR) e. BIR Information Security Policy

Additional relevant laws, regulations, issuances, or any other reference that eventually becomes applicable should be considered in classifying assets.

and issuances. Below are legal provisions BIR may use to classify assets based on relevant laws, regulations

Legal Provision Protection of Public and Personal Safety Information is covered by Executive Privilege Privileged information relating to National Security, Defense or International Relations Informationconcerning LawEnforcement and ClassificationBasis Restricted Restricted Restricted Exceptions) BIR FOI Manual BIR FOI Manual Annex 4, List of BIR FOI Manual Annex 4, List of Exceptions) Annex 4, List of

Exceptions) Information deemed confidential for the Protection of Confidential minors, victims of crimes, or the accused Information, documents or records known by reason of the Privacy of Persons and certain individuals such as Confidential BIR FOI Manua] BIR FOI Manual Annex 4, List of Exceptions)

official capacity and are deemed as confidential. government agencies, tribunals, boards, or officers, in judicial powers. Prejudicial Premature Disclosure. including those submitted or disclosed by entities to relation to the performance of their functions, or to inquiries or investigation conducted by them in the exercise of their administrative, regulatory of quasi- Records of proceedings or information from Confidential Confidential Exceptions) Exceptions) (Annex 4, List of BIR FOI Manual (Annex 4, List of BIR FOI Manual

Matters considered confidential under banking and proceedings which, pursuant to law or relevant rules and regulations, are treated as confidential or privileged finance laws, and their amendatory laws Confidential Annex 4, List of Exceptions) BIR FOI Manual (Annex 4, List of Exceptions)

jurisprudence, rules, and regulations Other exceptions to the right to information under laws, Confidential BIR FOI Manual (Annex 4, List of Exceptions)

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Legal Provision 1. About an individual race, ethnic origin, marital Sensitive Personal Information may be: status, color and religious, philosophical, or political ClassificationBasis Confidential Section 3) 2012 (Chapter 1, Data Privacy Act

2. About an individual's health, education, genetic or committed by such person, the disposal of such sexual life of a person, or to any judicial proceeding for any offense committed or alleged to have been proceedings, or the sentence of any court in such affiliations

3. Issued by Philippine government agencies peculiar to an individual which includes, but not limited to. Social Security numbers, previous or current health records, licenses or its denials, suspension or proceedings

revocation, and tax returns; and 4. Specifically established by an executive order or an

Information regarding the business, income or estate of Confidential any taxpayer, the secrets, operation, style or work, or act of Congress to be kept classified. NIRC Section 270 apparatus of any manufacturer or producer, confidential information regarding the business of any or

Informationwhich compromises or unauthorized disclosure could cause moderate to limited damage to the BIR taxpayer Confidential BIR Information (Section 3.3.3) SecurityPolicy

controls which may remain unlabeled and left Information that are generally used in the conduct of the BIR's operations and do not need special security Internal Use BIR Information Security Policy Section 3.3.2

documents and papers pertaining to official acts. research data used as basis for policy development Information on the Bureau's mandate, structure, powers. Information that has been explicitly authorized by the Informationofficial records,publicrecords transactions, or decisions, as well as to government functions, duties, and decision-making process Information about the Bureau's frontline services and the procedure and length of time they may be availed of Names of the Bureau's key officials, their powers, unclassified owner for public access, through the Internal Communications Division and Public I Public Public Public Public BIR Information Security Policy FOI (Section 3) BIR FOI Manual (Chapter Section 9) BIR FOI Manual (Chapter Section 9) BIR FOI Manual Section 3.3.1 Program 4 4

curriculum vitae functions and responsibilities, and their profiles and Important rules and regulations, orders or decisions Work programs, development plans, investment plans, projects, performance targets and accomplishments, and budgets, revenue allotments and expenditures Public Public Section 9) (Chapter (Chapter Section 9) BIR FOI Manual BIR FOI Manual (Chapter 4 4

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Legal Provision ClassificationBasiss

policy or the exercise of its power Bidding process and requirements Current and important database and statistics the Bureau Public generates Mechanisms or procedures by which the public may participate in or otherwise influence the formulation of Public Public Section 9) Section 9) BIR FOI Manual (Chapter BIR FOI Manual (Chapter Section 9) BIR FOI Manual (Chapter 4, 4 4

4.3.2 Impact Assessment

assets. Below is an impact assessment matrix which may be used by the Bureau. If there are no laws, regulations, issuances and other references that could identify the classification of information assets, impact of it being compromised should be considered. An impact assessment matrix may be used as a guide to evaluate the classification of information

Impact Criteria party Public order Distress caused to any Financial Loss to agency [ Damage to a party's reputation No impact Minor/Negligible No impact No impact No impact Moderate Damage Short Damage Short Can cause slight Minor. Less than confusion term I term Major Long Damage Long Damage Can cause chaos > 2% term term of

or capacity to operate Impact on development or operation of major /service provider Threat to BIR's systems No impact No impact 2% of monthly budget. Can cause slight efficiency issues Can cause slight confusion Can cause major monthly budget. Can cause chaos efficiency issues or total stoppage of operation 1r failure. to

PotentialInformation Asset Classification government policy Consider Internal Use/Public for Internal Use operate policy Confidential

4.4 LIMITATION OF DURATION OF CLASSIFICATION

Protection applied to information assets may change when classified or declassified. up to a specific date or event. An event may trigger an increase or decrease in sensitivity or change in target audience. For instance, a revenue memorandum in its draft state shall be considered CONFIDENTIAL and be classified as PUBLIC on Commissioner's approval. Asset classification may vary at a point in time. Duration of classification may be determined

4.5 APPLICATION OF CONTROLS

availability of information shall be considered in applying specific controls on information Pertinent controls shall be applied to ensure that appropriate protection is given to information assets in accordance with the determined security classification. Confidentiality, integrity and assets. These controls are outlined in Section 5 of this Order.

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4.6 DOCUMENTATION OF CLASSIFIED INFORMATION ASSETS IN REGISTER

BIR should maintain an information asset inventory that records all information assets of the Bureau with corresponding security classification. Information asset inventory shall be maintained in a centralized location and should cover all information assets of the BIR, readily accessible to BIR Management. At a minimum, an information asset register should include: a.Unique identifier of asset (unique control number) b. Description of information asset c. Location of information asset d. Information asset owner e. Security classification f Date of security classification and name of who approved the classification g.Reason for the security classification The following may be considered in maintaining an information asset register:

a. Date to review security classification b. Users and usage of information c. Number of copies in circulation d. Disposal details where information has been disposed

should provide copy to SMD and make the necessary updates in the information'asset inventory. In the event that information asset is identified as confidential, the Information Asset Owner

V SECURITY CONTROLS

5.1FILING AND MARKINGS

Information assets are distinguished among information classification through their respective filing and markings. Appropriate protective filing and markings are the following: Public

An archive of public documents accessible to the public must be maintained. Information must be marked "Approved for Public Release Internal Use

Information must be marked "Internal Use Information" Filing must be in accord with normal records management practices. Security Classified Information must be marked "Restricted" or "Confidential". Additional marking for Confidential information should be labelled to indicate its sub-classification such as

"(Office)-in-Confidence Sub-classified information assets must be filed separately, and a distinctive file must be maintained accordingly. Refer to Annex A and B for sample TOP Sheet for Security Classified Information

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5.2RECLASSIFICATION OF INFORMATION

Information assets may change its state of criticality and sensitivity. Therefore, information may be held confidential prior to its release. Any reclassification must be done by the information asset owner. Reclassification may be considered in the following scenarios: assets may be reclassified at a point in time or when necessary. For instance, public information

A legal, legislative, regulatory, policy or any other provision requires reclassification of the information asset. There is a change in the state of information (e.g., criticality, sensitivity). Significant changes occurred affected the impact of information assets (e.g., change of government, change strategic priorities). The user believes that there is a need to reclassify the information asset. User must advise the information asset owner who may consider the reclassification.

Owner should provide copy to SMD and make the necessary updates in the information asset In the event that the information asset changes and become confidential, the Information Asset

inventory.

5.3MINIMUM BASELINE CONTROLS

Appropriate controls must be established to ensure that appropriate protection is applied to information assets. Controls are applied according to the determined asset classification.

5.3.1 Public Information a." Available to the public b. Information accessed by the public should not be modifiable. Modifications and updates

are limited to information asset owner c. Contents to be published are authorized by the Internal Communications Division

5.3.2 Internal Use Information a.Available within the Bureau b. Available to any employee or third party (e.g., vendor, consultants, other government

agencies, AABs, OJTs) upon approval from the immediate head or, if appropriate agreements are in place, an employee who can disclose or share this information with the extended enterprise c. Default privilege is read-only

5.3.3 Security classified information

5.3.3.1Restricted

Access is limited to those approved by the Commissioner Information is not disclosed to extended enterprises 0

Modifications and updates are limited to the information asset owner

G Electronic documents should be encrypted while in transit, and at rest with storage

level encryption

0 Strong authentication method should be applied to devices containing electronic

documents

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5.3.3.2Confidential

a. Access is given to a limited audience within the Bureau b. Information is disclosed to an extended enterprise with appropriate agreements in

c. Modifications and updates are limited to the information asset owner place

d. Electronic documents should be protected both while in transit and at rest. e. Strong authentication method should be applied to devices containing electronic

documents

5.4 NON-GENERAL SECURITY CONTROLS

5.4.1 Discussing security classified information Discussions of security classified information should be taken with care to ensure that leakage is prevented from people without a need-to-know. The following shall be observed in conducting meetings involving security classified information: a. Meetings should occur behind closed doors ensuring area is secured b. Roster of attendees should be approved by the information asset owner c.Meeting materials should have classification markings d. Information written on whiteboards or stored on equipment should be removed prior to vacating the meeting room

5.4.2 Video Conferencing

based on the information discussed on the conference, and as guided by the information asset adhere to the Bureau's Acceptable Use Policy (AUP). In addition, when using Zoom or Teams or any means of video conferencing, the conference host must obtain the consent of the Video conferencing as a medium to communicate must be done thru approved applications (Zoom, Teams, etc.). Personnel utilizing video conferencing using BIR's IT assets must participants within the call prior to initiating any recording. The recording shall be classified

classification guideline.

5.4.3 Copying Non-Public information Copying of Non-Public information may be prohibited by the information asset owner. Copies of the information should be numbered and labelled per information asset classification.

5.4.4 Storage of classified information

Bureau. Physical documents should be stored and locked in secure locations. The clean desk policy should always be practiced. Other security controls may be applied as by prescribed by the

For electronic documents, access should be restricted and specific security controls should be implemented depending on the container (e.g., workstation, portable media device, cloud storage, etc.) of the electronic document, as prescribed by the Bureau.

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5.4.5 Electronic authentication and access

Control Guidelines at the minimum. Additional authentication mechanisms that may be implemented are as follows but not limited to: Access to information should be validated through electronic authentication. Information should be protected with a strong password in compliance with the Password and Login

a. Tokens b. Biometrics C. Access badge d. Radio-frequency Identification (RFID)

5.4.6 Audit logs

regularly. Audit logs should be enabled in the system. Monitoring of audit logs should be conducted

5.4.7 Digital transmission

Data Transmission

organizations outside the BIR. cloud-based services). Information should be encrypted during transmission to Information may be passed over appropriately classified internal networks (e.g., SFTP Sharepoint) or external networks (e.g., the internet, virtual private networks (VPNs), or

Email Email messages containing non-public information should be sent to recipients on a need-to-know basis, it must be appropriately labelled based on the classification, encrypted, and a digital signature must be enabled for additional authentication Contents and attachments should be encrypted or password protected. Additionally, for Forward" to prevent unauthorized sharing or dissemination of the information. security classified information, emails should be labelled with "Restricted" or "Do Not

5.4.8 Physical transmission

Within the Bureau Documents should be sealed in an opaque container (e.g., envelope, box, etc.) indicating its classification. It should not be left unattended on recipient's desk. There must be a confirmation from recipient upon delivery of authorized BIR personnel/messenger Outside the Bureau Document should be sealed in double containers. Sealed inner and outer container should indicate its classification. It should not be left unattended on recipient's desk. authorized BIR personnel/messenger with confirmation of receipt. Documents should be sent via registered mail, accredited courier service, or by

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5.4.9 Retention, Archiving and Disposal

Electronic Documents

a. Information should be retained based on the retention period defined by the

information asset owner. b. After the defined retention period, the information should be deleted

immediately. C. Prior to disposal, the media/container should be cleared of all data and or

physically destroyed.

Physical Documents

a. Information should be retained based on the retention period defined by Revenue Memorandum Circular No. 73-2008 for BIR Records Disposition Schedule. b. After the defined retention period, shred all documents and files or place in No. 21-2023 for Policies, Guidelines and Procedures in the Disposal of Valueless Records in the Bureau of Internal Revenue (BIR). secure receptacle for future shredding. Refer to Revenue Memorandum Order

VINON-COMPLIANCE

Non-compliance with the information security policies, standards, guidelines and procedures shall subject the offender to immediate disciplinary and/or legal actions.

VII REPEALING CLAUSE

This Order supersedes RMO 12-2014 and other related issuances, memoranda, guidelines and/or portion thereof inconsistent herewith.

VIII DOCUMENT MANAGEMENT AND MAINTENANCE

Any questions regarding the guidelines should be directed to the SMD. SMD and ITPSD are responsible for the management, maintenance and accuracy of the guidelines.

|X EFFECTIVITY

This Order shall take effect immediately.

C ommissioner of Internal Revenue n14390 UMAGUI,JR

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