REVENUE MEMORANDUM ORDER NO. 17-2023 issued on May 18, 2023
prescribes the policies, guidelines and procedures on the preservation, archiving,
and/or safekeeping of records/documents at the Records Management
Division/Administrative and Human Resource Management Division.
The Records Management Division (RMD) in the National Office and
Administrative and Human Resource Management Division (AHRMD) in the
Regional Offices shall archive, safekeep and safeguard the records/documents
and dockets of tax cases of the BIR against damage or loss. The protection of
these records can be accomplished by scanning or other modes of capturing the
exact image, making it possible to store the electronic copies in an external hard
drives and be placed in a depository safe in the RMD/AHRMD, or other electronic
Scanning or capturing the exact image shall cover records/documents/
dockets of tax cases forwarded to RMD/AHRMD for archiving or safekeeping and
such other documents/dockets which are not necessarily for archiving or
safekeeping but must be safeguarded from loss or damage which include, but not
limited to, the following:
Dockets of tax cases involving fraud which are recommended for
Dockets of tax cases which are subject to court litigation regardless of
the amount involved;
Dockets of tax cases which are subject for abatement and/or collection;
All subsequent action documents or papers which form part of a docket
Other dockets or cases not included in the preceding paragraph but are
considered as ‘important record’;
All other records/documents deemed as permanent and confidential.
Records/documents/dockets transmitted to RMD/AHRMD must contain an
index or table of contents, numbered in chronological order, with proper and
correct pagination, the top page being the latest dated document.
Records/documents/dockets forwarded to RMD/AHRMD for storage
purposes only are considered still under the custody of the office where the
document/docket originated. However, it shall be subject to the disposal process
when it reaches the prescribed retention period.
Temporary records such as newspapers and other documents/records of
insufficient and short-term administrative values need not be scanned. These
records must undergo the usual decluttering and disposal process after regular
review and evaluation to ensure that documents are not stored or kept for periods
longer than necessary.
All scanned or captured exact image of these records/documents/ dockets
are considered Official Records. As such, these are subject to proper retention
and disposal rules as approved by National Archives of the Philippines (NAP).
All electronic records shall be properly secured and protected throughout
their retention periods from intentional or accidental modifications, disclosures,
deletion, and unauthorized access. Permission to capture or access electronic
records shall only be given to authorized personnel.
Request for reproduction of records/documents/dockets from the electronic
copy, where the original has been confirmed to be lost/damaged, can only be done
thru a letter-request from the head of office where the records/document/docket
originated, recommended by the concerned Assistant Commissioner in the
National Office and Regional Director for Regional Offices and approved by the
Commissioner of Internal Revenue. The letter-request for reproduction of records
shall state the reason for the requested reproduction, with supporting documents.
In case of request for reproduction of records/documents/dockets which
were already disposed, the Chief of RMD/AHRMD shall only issue a Certificate of
Disposal of Records, except in exceptional circumstances to be determined by the
Electronic copies of the scanned/captured image of the records must be
preserved and migrated to the most current hardware or software on regular basis
before the original paper documents can be disposed. Disposal can only be done
upon the approval of the NAP following proper procedures to ensure the electronic
copies or scanned records remains accessible and readable for their full retention
period. Electronic copies of the records/documents/dockets shall be kept and
retained under the custody of the RMD/AHRMD.