Legal Heads Up

BIR Revenue Memorandum Circular No. 82-2018 (28 September 2018)

Supplemental to the People’s Freedom of Information (FOI) Manual

This Circular supplements the People’s Freedom of Information (FOI) Manual of the BIR to ensure its full compliance with Executive Order No. 2, series of 2016 (Operationalizing in the Executive Branch the People’s Constitutional Right to Information and the State Policies of Full Public Disclosure and Transparency in the Public Service and Providing Guidelines Thereof).

List of exceptions from the FOI:

  1. Information covered by Executive Privilege
  2. Privileged information relating to National Security, Defense or International Relations
  3. Information concerning law enforcement and protection of public and personal safety
  4. Information deemed confidential for the protection of the privacy of persons and certain individuals such as minors, victims of crimes or the accused
  5. Information, documents or records known by reason of official capacity and are deemed as confidential, including those submitted or disclosed by entities to government agencies, tribunals, boards or officers, in relation to the performance of their functions, or to inquiries or investigation conducted by them in the exercise of their administrative, regulatory of quasi-judicial powers
  6. Prejudicial premature disclosure
  7. Records of proceedings or information from proceedings which, pursuant to law or relevant rules and regulations, are treated as confidential or privileged
  8. Matters considered confidential
  9. Other exceptions to the right to information under laws, jurisprudence, rules and regulations
  10. The Bureau of Internal Revenue does not have the information requested
  11. The information requested contains sensitive personal information protected by the Data Privacy Act of 2012.
  12. The information requested is already available in the BIR website and accessible online.
  13. The request is unreasonable, subsequent identical or substantially similar from the same requesting party whose request has already been previously granted or denied by the Bureau
  14. Any records, documents, papers, reports, letters, contracts, whether in hard or soft copies, containing information regarding the business, income or estate of any taxpayer, secrets, operation, style or work or apparatus of any manufacturer or producer or return or any paper or document requested is covered by Section 270 of the National Internal Revenue Code, as amended.

Disclaimer: The information in this website is provided for general informational purposes only. No information contained in this post should be construed as legal advice from Platon Martinez or the individual author, nor is it intended to be a substitute for legal counsel on any subject matter. No reader of this post should act or refrain from acting on the basis of any information included in, or accessible through this post without seeking the appropriate legal or other professional advice on the particular facts and circumstances.