BUREAU OF INTERNAL REVENUE

PRIVACY POLICY

This Privacy Policy applies to personal information we collect and process on all Bureau of
Internal Revenue (BIR) forms, website and online services.

Personal information refers to any information, whether recorded in material form or not,
that will directly ascertain your identity. This includes your address and contact information.

Sensitive personal information is personal information that includes your age, date of birth,
marital status, social security and other government identification numbers, financial
information and tax returns.

WHAT PERSONAL INFORMATION WE COLLECT

We process and collect personal information for a lawful purpose connected with our
functions and activities of administering the National Internal Revenue Code (NIRC) of 1997,
as amended, and other existing tax laws.

WHEN WE COLLECT PERSONAL INFORMATION

We collect personal information directly from you when you:

 fill in a BIR form either online or in hard copy

 register and use BIR online services
 contact BIR by phone or other means

We also collect personal information from third parties:

Take note that the NIRC of 1997, as amended, allows the Commissioner of Internal Revenue
to collect personal information about a taxpayer from other people, entities and government
offices subject to limitation provided for by existing laws.

Third party information allows the BIR to ascertain the correctness of any returns, or in
making a return when none has been made, or in determining the liability of any person for
any internal revenue tax, or in collecting any such liability, or in evaluating tax compliance.

LIMITS ON USE AND DISCLOSURE OF YOUR PERSONAL INFORMATION

We only use and disclose personal information in connection with our lawful functions and
activities of administering the NIRC of 1997, as amended, and other existing tax laws, and in
accordance with existing legislations such as Republic Act (RA) No. 10173, or the Data
Privacy Act of 2012, and RA No. 10021, or the Exchange of Information on Tax Matters Act
of 2009.
The personal information we collect may be used to:

 administer the NIRC of 1997, as amended, and other existing tax laws
 update BIR database or records
 provide to other government agencies which are entitled to the information under existing
 contact you, including sending you information electronically

HOW WE KEEP YOUR PERSONAL INFORMATION SECURE

We respect your privacy and keep your information confidential unless we are lawfully
required or allowed to disclose it or that you give your written consent to such disclosure.

Under Section 270 of the NIRC of 1997, as amended, BIR personnel cannot divulge
information collected from taxpayers concerning the latter’s business, income or estate, as
well as the secrets, operation, style or work, or apparatus of any manufacturer or producer,
or confidential information regarding the business of any taxpayer. There are, however,
exceptions, namely:

 disposition of income tax returns under Section 71 of the NIRC, as amended

 disclosure of income tax returns under Section 26 of RA 6388 (Election Code) in case of an
individual who files a certificate of candidacy and executes a waiver for the examination of
his returns
 information given by the BIR pursuant to a request by a foreign tax authority under an
existing treaty pursuant to RA 10021

The Data Privacy Act of 2012 clearly provides that personal data of an individual shall never
be collected and processed without his or her consent, unless otherwise provided by law.

We wish to emphasize that we have created and maintained a secure environment for the
protection of your personal information and records. When we collect this information, it is
kept safe and secure. We use reasonable security safeguards to protect information from
loss, unauthorized access, use or disclosure.

WEB BROWSER COOKIES OF OUR WEBSITE

Our website, www.bir.gov.ph, may use “cookies” where a small data file is sent to your
browser to store and track information about you when you enter our website. Usage of a
cookies is not linked to any personally identifiable information on our website. You can
choose to accept or decline cookies. You can modify your browser setting to decline cookies
because most web browsers automatically accept cookies. This, however, may prevent you
from taking full advantage of the website.

LINK TO OTHER WEBSITES

Our website may contain links to and from websites of government departments and other
organizations. This Privacy Policy, only applies to www.bir.gov.ph. Websites other than the
BIR website may have privacy and user policies that deviate from this one. We encourage
you to likewise take time to read their site policies. Also, we recommend that you familiarize
yourself with the Data Privacy Act of 2012.

RIGHTS OF THE DATA SUBJECT

Under the Data Privacy Act of 2012, people whose personal information is collected and
processed are called data subjects. We are duty bound to observe and respect your privacy
rights, including your right to information, right to access, right to correct, right to remove,
right to damages and right to data portability.

Revenue Regulation
Revenue Regulations (RR) are issuances signed by the Secretary of Finance, upon
recommendation of the Commissioner of Internal Revenue, that specify, prescribe or define
rules and regulations for the effective enforcement of the provisions of the National
Internal Revenue Code (NIRC) and related statutes.

No. of Issuance Subject Matter Date of

Issue
RR No. 1-2019 Further amends certain provisions February
of RR No. 2-98 as amended by RR No. 8, 2019
11-2018, which implemented the
provisions of RA No. 10963 (TRAIN
Law), relative to some changes in
the rate of Creditable Withholding
Tax on certain income payments
(Published in Manila Bulletin on
February 11, 2019)

RR No. 2-2019 Implements the imposition of Excise March 19,

Tax on Non-Essential Services 2019
introduced by RA No. 10963 (TRAIN
Law)
(Published in Manila Bulletin on March
21, 2019)

RR No. 3-2019 Prescribes the use of the March 28,

Electronic Certificate Authorizing 2019
Registration System relative to
transactions involving
registration and transfer of real
and personal properties
pursuant to Section 5(B) of the
NIRC of 1997, as amended, and
 in relation to Sections 58(E), 95
and 97 of the same Code
(Published in Manila Bulletin on
April 1, 2019)

RR No. 4-2019 Implements the Rules and Regulations April 8,

of RA No. 11213 (Tax Amnesty Act), 2019
Providing for the Guidelines on the
Processing of Tax Amnesty Application
on Tax Delinquencies
(Published in Malaya Business Insight
on April 9, 2019) |

RR No. 5-2019 Implements the tax incentives April 12,

provisions of RA No. 10771 (Philippine 2019
Green Jobs Act of 2016)
(Published in Malaya Business Insight
on April 16, 2019)
Digest |

RR No. 6-2019 Implements the provisions of Estate May 31,

Tax Amnesty pursuant to Republic Act 2019
No. 11213 (Tax Amnesty Act)
(Published in Malaya Business Insight
on May 31, 2019)

RR No. 7-2019 Amends pertinent provisions of June 13,

Section 2 under RR No. 11-2018 2019
specifically on the requirements
for top withholding agents
(Published in Malaya Business
Insight on June 14, 2019)
Digest |