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8box Solutions Inc.


Contact Number: 09369340340

REVENUE MEMORANDUM CIRCULAR NO. 6-2023 issued on January 17, 2023 circularizes the National Privacy Commission (NPC) Advisory Opinions upholding the authority of the BIR, in the performance of its tax enforcement, assessment and collection functions, to obtain personal and sensitive personal information from any person, including from any office or officer of the national and local governments, government agencies and 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 relation to Section 5(B) of the National Internal Revenue Code (NIRC) of 1997, as amended. They are as follows:
      a. NPC Advisory Opinion No. 2021-045 dated 29 December 2021 re: Access to
          Subscriber Records for Internal Revenue Tax Purposes;
      b. NPC Advisory Opinion No. 2021-028 dated 16 July 2021 re: Disclosure of Personal
          Information of Tenants by a Condominium Corporation to the BIR; and
      c. NPC Advisory Opinion No. 2021-015 dated 24 February 2020 re: Collection of
          Personal Data by the BIR for Tax Compliance Purposes.
             Henceforth, in preparing “access to records letter” to taxpayers and/or third parties involving personal and sensitive personal information, all internal revenue officials/employees concerned are directed to include as legal bases thereof Section 4(e) of the DPA of 2012, aside from Section 5(B) of the NIRC of 1997, as amended