REVENUE MEMORANDUM CIRCULAR NO. 123-2020 issued on November 23, 2020 publishes the Memorandum of Agreement (MOA) between the Bureau of Internal Revenue (BIR) and the Land Registration Authority (LRA) regarding data sharing.
The LRA consents to share with the BIR personal data or information of the registered property owners relevant to land titles to be utilized by the Bureau for assessment, collection and enforcement of national internal revenue taxes only, subject to compliance with Section 4 of the National Privacy Commission (NPC) Circular No. 16-02.
The BIR consents to share with LRA personal data of taxpayers not otherwise covered by Section 270 of the National Internal Revenue Code (NIRC) of 1997, as amended, which it collected in the performance of its mandated duties and functions, subject to compliance with Section 4 of NPC Circular No. 16-02, to be utilized by LRA for tax validation purposes only.
The type of personal data to be shared between LRA and BIR, mode of data sharing, frequency, and other operational details shall be specified in the Technical Annex of the MOA; Provided that, BIR shall not share information regarding business, income, estate, secrets operation, 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 using the available infrastructure of each agency, subject to the conditions specified in the MOA.
Access to the shared personal data shall be limited to the list of BIR and LRA officers/employees specified in the Technical Annex of the MOA. The types of processing of the shared 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 Administrator for LRA; Provided, that personal data shared between the LRA and the BIR shall not be divulged by each party to third parties.
BIR and LRA shall implement appropriate security measures, as specified in the Technical Annex of the MOA, 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 shared to it by LRA 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 LRA 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 LRA or on account of any breach of confidence committed by any employee and/or authorized representative of BIR.
LRA warrants to treat any and/or all information shared to it by BIR pursuant to the MOA with utmost confidentiality, in accordance with the Data Privacy Act. LRA 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 LRA.
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 Administrator for LRA.
The MOA shall take effect upon the signing thereof by all parties and will remain in full force for five (5) years from date thereof, unless sooner terminated by both parties concerned, without prejudice to entering into a new data sharing agreement.