Revenue Memorandum Circular No. 6-2023

Circularizing the National Privacy Commission Advisory Opinions Upholding the Authority of the BIR, in its Tax Enforcement, Assessment and Collection Functions, to Obtain Personal and Sensitive Information from Any Person Pursuant to Section 4 (e) of Republic Act (RA) No. 10173, or the Data Privacy Act of 2012, in Relation to Section 5(B) of the 1997 Tax Code, as Amended