REVENUE MEMORANDUM CIRCULAR NO. 129-2020 issued on December 10, 2020 publishes the full text of the Memorandum of Agreement (MOA) between the Bureau of Internal Revenue (BIR) and the Maritime Industry Authority (MARINA) regarding data sharing agreements.

MARINA consents to share with the BIR confidential/personal data or information of their MARINA registered persons which it collected in the performance of its mandated duties and functions, to be utilized by the Bureau for assessment, collection and enforcement of national internal revenue taxes only.

BIR consents to share with MARINA personal data or information 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 National Privacy Commission (NPC) Circular No. 16-02, to be utilized by MARINA for tax validation purposes only.

The type of personal data or information to be shared between MARINA 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, secrets of 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, once infrastructure is available. Provided, that such updates shall be considered amendments to the MOA. Provided further, that BIR and MARINA 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 MARINA 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 Administrator (for MARINA).

The BIR and MARINA shall designate a Data Protection Officer who shall also stand as witnesses in the signing of this agreement. Both agencies shall also 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.

The BIR warrants to treat any and/or all information by MARINA 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 MARINA 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 MARINA or on account of any breach of confidence committed by any employee and/or authorized representative of BIR.

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

In case of violation of the rights of the data subject, he/she may file a complaint before the Commissioner of Internal Revenue (for BIR) or the Administrator (for MARINA).

The MOA shall remain in full force for five years from the date of signing thereof 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.