By Atty. Julius Gregory B. Delgado

IBP-BOHOL DIALOGUE WITH THE PROVINCIAL ASSESSOR

Last Wednesday, 11 November 2020, the Integrated Bar of the Philippines-Bohol Chapter, led by its President, Atty. Idonah Lee Grupo-Coritico, hosted a dialogue between the Chapter Officers and the Provincial Assessor, Mr. Rogelio Villarias, on various concerns of lawyers in transacting with the Provincial and Municipal Assessors. Among these concerns, is the very strict interpretation of the Advisory Opinion No. 2019-13 of the National Privacy Commission (“NPC”) dated 01 April 2019. The Advisory Opinion No. 2019-13 was a reply to a Letter to the NPC requesting for an advice/opinion if a request for a copy of Tax Declaration without the consent of the owner may be given due course under the Data Privacy Act.

There have been reports by lawyers that their requests for copies of Tax Declaration or Tax History were turned down by Municipal Assessors citing NPC’s Advisory Opinion No. 2019-13. If there is no consent from the owner, they will release only upon receipt of a Subpoena from the courts. Firstly, Advisory Opinion No. 2019-13 is merely an advice or opinion and is not considered a statute or issuance, much more, an interpretation of the Data Privacy Act by the Supreme Court which has force and effect of law. Secondly, in Advisory Opinion No. 2019-13, the primary reason for denying the request for the release of a copy of the Tax Declaration without the consent of the owner is that it bears the Tax Identification Number or TIN of the declarant, a sensitive personal information under the Data Privacy Act. Such case may be true in other jurisdictions, especially in the National Capital Region, but in our locality, TINs are not reflected in Tax Declarations. Thirdly, our Municipal Assessors, with due respect, merely stopped on the exception that there should be a pending case before they can release a copy of the subject Tax Declaration without the consent of the owner. They missed this proviso in Section 13 (f) of the Data Privacy Act which provides for one of the exceptions of the rule against processing of sensitive personal information and privileged communication, i.e. the establishment, exercise or defense of legal claims, or when provided to government or public authority.”

The denial of request for copies of Tax Declarations or Tax History by the Municipal Assessors makes it difficult for lawyers to conduct due diligence work and hampers their case build-up to file a case in court. Under the 2019 Amendments to the 1997 Rules of Civil Procedure, it is now required to attach all documentary exhibits and testimonial evidence through Judicial Affidavits in initiatory pleadings in court such as a Complaint. Hence, a strict interpretation of the Data Privacy Act by our Municipal Assessors, i.e. copies of Tax Declarations mayonly be released upon the consent of the owner or a Subpoena from the courts, will make it difficult for someone to establish, exercise or defend his or her legal claims over a landholding.

Moving forward, the IBP-Bohol Officers and Provincial Assessor Villarias agreed that one of the pillars of the Data Privacy Act is for “Legitimate Purpose”. Lawyers are bound by their Lawyer’s Oath and by the Code of Professional Responsibility. In their Letters, if they will state the purpose why they are requesting such information from the Municipal Assessors, they will only use the same for such purpose and none other or they will risk of facing disciplinary action/disbarment proceedings. Provincial Assessor Villarias kindly agreed that he will issue a Memorandum to all Municipal Assessors that a Letter-Request from the lawyers stating the purpose of their request for requesting such information will suffice. The author will discuss the two other issues discussed next Sunday.