REVENUE MEMORANDUM CIRCULAR NO. 10-2021 issued on January 19, 2021 publishes the full text of the Memorandum of Agreement (MOA) between the Bureau of Internal Revenue (BIR) and the Civil Aviation Authority of the Philippines (CAAP) regarding data sharing.

The CAAP consent to share with BIR confidential/personal data or information of their members which it collected in the performance of mandated duties and functions pursuant to Section 5 of the National Internal Revenue Code (NIRC) of 1997, as amended by the TRAIN law, to be utilized by the BIR for assessment, collection and enforcement of national internal revenue taxes only.

The BIR consent to share with CAAP personal data or information of taxpayers not otherwise covered by Section 270 of the NIRC of 1997, as amended, which it collected in the performance of its mandated duties and functions, subject to compliance with Section 4 of National Privacy Commission (NPC) Circular No. 16-02, to be utilized by CAAP for tax validation purposes only.

The type of personal data or information to be shared between CAAP and BIR, mode of data sharing, frequency and other operational details are specified in the Technical Annex of the MOA; Provided that, BIR shall not share information regarding business, income, estate, secret operations, style of work, apparatus of any manufacturer or producer, or any confidential information regarding the business of the taxpayer, knowledge of which was acquired during the performance of
duties pursuant to Section 270 of the NIRC of 1997.

The operational details of the data sharing agreement shall be updated in a phased-in approach, once infrastructure is available. Provided, that such updates shall be considered amendments to the MOA. Provided further, that BIR and CAAP shall designate and authorize technical representatives to update the operational details.

Access to the personal data or information shall be limited to the list of BIR and CAAP officers/employees specified in the Technical Annex of the MOA. The types of processing of the data shall likewise be limited to those specified in the Technical Annex. Any modification to the access list and the types of processing allowed shall require the approval of the Commissioner of Internal Revenue (for BIR) and the Secretary (for CAAP).

BIR and CAAP shall designate a Data Protection Officer prior to the signing of the MOA, who shall also stand as witnesses in the signing of the agreement.
BIR and CAAP shall implement appropriate security measures, as specified in the Technical Annex, to ensure protection of the personal information of data subjects, including the policy for retention, destruction and disposal of records.

BIR warrants to treat any and/or all information by CAAP pursuant to the MOA with utmost confidentiality, in accordance with the Data Privacy Act, and for tax assessment, collection, and enforcement purposes only. BIR further agrees to hold CAAP and its officials and employees, free and harmless from any liability of whatsoever nature and kind from the misuse of any and/or all personal data or information from CAAP or on account of any breach of confidence committed by
any employee and/or authorized representative of the BIR.

CAAP warrants to treat any and/or all information by the BIR pursuant to the MOA with utmost confidentiality, in accordance with the Data Privacy Act, and for tax validation purposes only.

CAAP further agrees to hold BIR and its officials and employees, free and harmless from any liability of whatsoever nature and kind from the misuse of any and/or all personal data or information from BIR or on account of any breach of confidence committed by any employee and/or authorized representative of CAAP.

In case of violation of the rights of the data subject, as specified in the Data Privacy Law and its IRR, he/she may file a complaint before the Commissioner of Internal Revenue (for BIR) and the Director General (for CAAP).

The MOA shall take effect upon the signing thereof by the parties’ authorized representatives and shall remain in full force for five (5) years thereafter or until mutually abrogated by the parties concerned. Provided, that the effectivity of the MOA may not be extended, without prejudice to entering into a new data sharing agreement.

The MOA may be accessed by concerned data subjects in accordance with the process specified in the BIR’s People’s Freedom of Information (FOI) Manual and CAAP’s People’s FOI Manual. The request for information shall be addressed to the Commissioner of Internal Revenue (for BIR) and the Director General (for CAAP).