January 6, 2020
REVENUE MEMORANDUM ORDER NO. 001-20
| SUBJECT | : | Data Privacy Manual of the Bureau of Internal Revenue |
| TO | : | All Internal Revenue Officials and Employees and Others Concerned |
Section 270 of the National Internal Revenue Code of 1997 (NIRC), as amended, provides that tax return information from taxpayers, be it individual or corporate, shall be held in strict confidence by the Bureau and shall not be divulged to third persons or to the public in general unless divulgence is allowed under the exceptions provided for therein. HTcADC
The effectivity of Republic Act No. 10173 (RA 10173) or the Data Privacy Act of 2012 has extended and expanded the Bureau's mandate to secure such personal, sensitive personal information, privilege information as well as business information of individual taxpayers that have already been collected, or will still be collected, in the course of the performance of its official functions. The Act also requires that such information should be collected, processed and secured in adherence to the general data privacy principles of transparency, legitimate purpose and...
