REVENUE MEMORANDUM ORDER NO. 21-2023 issued on June 1, 2023 prescribes the policies, guidelines, and procedures in the disposal of valueless records in the BIR.
          The Records Management Division (RMD) in the National Office and Administrative and Human Resource Management Division (AHRMD) in the Regional Offices shall safeguard, adopt appropriate security measures as required in Republic Act No. 10173 (Data Privacy Act of 2012) and follow the applicable rules and regulations of National Archives of the Philippines (NAP) General Circular No. 2 (Guidelines on the Disposal of Valueless Records in Government Agencies) dated January 20, 2009 on the actual disposal of valueless records.
             The BIR Records Disposition Schedule (RDS) and/or specific laws and regulations shall be used in determining records/documents for disposal. Only records/ documents with a disposal schedule shall be destroyed after completion of its period for storage.
               Records/documents to be disposed shall have an item number with records series and period covered as indicated in the BIR Records Disposition Schedule. Periodic review and examination of these records/documents shall be conducted at least once a year to identify valueless records that can be requested for disposal.
               Appropriate measures shall be undertaken when disposing personal information or records that contain sensitive information of an individual. Records for disposal shall be segregated from those for further retention, as recommended by the NAP. Disposition of any public records/documents is strictly prohibited without authority from the NAP.
                  Records/documents that are involved in any case (i.e. criminal, civil, tax, etc.) shall not be disposed until they are finally decided upon or settled. Financial records/ documents subject of audit by the Commission on Audit (COA) shall not be disposed until post-audited and finally settled.
               Actual disposal shall be witnessed by Authorized Representatives from the BIR, NAP and COA to ensure that the records/documents to be disposed are the same records/documents that were authorized for disposal.
                 The procedures in the disposal of valueless records in the National Office and Regional Offices are specified in the Order.