RMC No. 6-2023 — Circularizes the National Privacy Commission Advisory Opinions upholding the authority of the BIR, in its tax enforcement, assessment and collection functions, to obtain personal and sensitive information from any person pursuant to Section 4 (e) of RA No. 10173 (Data Privacy Act of 2012), in relation to Section 5 (B) of the 1997 Tax Code, as amended Digest | Full Text | Annex A |

TE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BURIAUGFTN TRNAI FFPNUR FECORTAR "P.7HON

BUREAU OF INTERNAL REVENUE L10:25 a.m. JAN 17 2023`

Ht .T. RS

16 January 2023

ReVenue MeMOranduM CIrcuLar nO. G- 2023

SUBJECT: Assessment and Collection Functions, to Obtain Personal and Circularizing the National Privacy Commission Advisory Opinions Upholding the Authority of the BiR, in its Tax Enforcement.

Sensitive Information from Any Person Pursuant to Section 4 (e) of Relation to Section 5(B) of the 1997 Tax Code, as Amended. Republic Act (RA) No. 10173, or the Data Privacy Act of 2012, in

TO All Iinternal Revenue Officials, Employees and Others Concerned

personal and sensitive personal information from any person, inciuding from any office others concerned, attached herewith as Annexes "A", "B" and. "C" are the National performance of its tax enforcement, assessment and collection -functions, to obtain instrumentalities and government-owned "or -controlled" corporations, pursuant to Section 4(e) of Republic Act (RA) No. 10173, or the Data Privacy Act (DPA) of 2012, in or officer of the national and local governments, government agencies and Privacy Commission (NPC) Advisory Opinions upholding the authority of the BIR, in the For the information and guidance of all internal revenue employees, officials and

relation to Section 5(B) of the National Internal Revenue Code (NIRC) of 1997, as amended. They are as follows:

(2) NPC Advisory Opinion No. 2021-028 dated 16 July 2021 (Annex "B"); and, (3) NPC Advisory Opinion No. 2020-015 dated 24 February 2020 (Annex "C") (1) NPC Advisory Opinion No. 2021-045 dated 29 December 2021 (Annex "A");

parties involving personal and sensitive personal information, all internal revenue Section 4(e) of the DPA of 2012, aside from Section 5(B) of the NIRC of 1997, as officials/employees concerned are hereby directed to include as legal bases thereof Henceforth, in preparing "access to records letter" to taxpayers and/or third

amended.

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

VAGUI Jr Commissioner of internal Revenue 001423 ta 3

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