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REVENUE MEMORANDUM CIRCULAR NO. 82-2023 issued on August 14, 2023 publishes the full text of the Memorandum of Agreement (MOA) between the BIR and its nine (9) multi-sectoral partners, namely: the Philippine Chamber of Commerce and Industry (PCCI), Tax Management Association of the Philippines (TMAP), Management Association of the Philippines (MAP), Financial Executives Institute of the Philippines (FINEX),
            Philippine Institute of Certified of Public Accountants (PICPA), Association of Certified Public Accountants in Public Service and Practice (ACPAPP), Association of Certified Public Accountants in Commerce and Industry (ACPACI), Philippine Exporters Confederation, Inc. (PHILEXPORT), and the Joint Foreign Chambers of the Philippines (JFC), that will effectively address issues and concerns raised by the partner-stakeholders on matters that impact tax administration through consultation and collaboration.
           The Parties agreed to cooperate, within the context of their respective mandates, policies and resources, and instruments, to contribute to the following key initiatives:
       1. Creation of a “BIR-Multi-Sectoral Working Group” which will be a mechanism for
          consultations regarding issues on tax administration;
      2. Sharing of knowledge and expertise on best practices on taxation policies and
          regulations and strategies on how the Philippine business tax system can be
          improved to make the Philippine business environment conducive and supportive
          of business growth and expansion;
      3. Advocacy for comprehensive, relevant, and lawful policies, plans, and regulations
          for tax administration.
         The BIR’s responsibilities are as follows:
      a. Designate an official and alternate representative to the Working Group;
      b. Convene the Working Group in partnership with the Parties;
      c. Host the “BIR-Multi-Sectoral Working Group” meetings, as needed;
      d. Assign a focal person who will coordinate with the Parties’ focal person to ensure
          the implementation of activities pursuant to the Agreement; 
      e. Participate and promote the activities covered in the Agreement.
          JFC’s responsibilities are as follows:
          a. Designate an official and alternate representative to the Working Group who are            
             knowledgeable on tax issues and can officially speak on behalf of their
         b. Host meetings of the Working Group, as needed;
         c. Assign a focal person who will coordinate with the BIR and the private sector
             members of the Working Group on the implementation of the activities pursuant to
             the Agreement;
         d. Participate and promote the activities covered in the Agreement; and
         e. Attend in meetings/consultations/discussion on issues/concerns pertinent to the
             Sector/Industry represented by the organization.
           Except as required by law or pursuant to prior written consent, each of the Parties agrees to protect and not to disclose any Confidential Information under Section 270 of the NIRC, as amended and information protected by the Data Privacy Act, obtained or accessed through the other Party on account of the implementation of the MOA. The Parties agree to take all reasonable steps to ensure their personnel and authorized agents comply with this confidentiality clause. This clause shall survive the termination of the MOA.
           In case any one or more of the provisions contained in the MOA shall, for any reason, be held to be invalid or unenforceable in any respect, such invalidity or unenforceability shall not affect any of the provisions of the Agreement.
            The Agreement shall be amended, altered, and/or modified through consultation between and among the parties, which shall be effected through an addendum, duly signed by
the parties, to be applicable from the date agreed upon up to expiration of the MOA.
               Any of the parties may withdraw from the Agreement by giving a thirty (30) day prior
notice to the other parties. Provided that the withdrawal of any party, other than the BIR, shall not affect the subsistence of the Agreement.
              The MOA shall take effect immediately upon signing and shall continue for a period of one year unless otherwise affected by the withdrawal of any of the parties in relation to Article 10 of the Agreement. The same terms and conditions of the Agreement may subsist beyond said period provided that the parties desirous thereof, shall enter into a renewal agreement.