RMO No. 15-2026 — Guidelines on the Processing of Freedom of Information Requests Digest | Full Text

REPUBLIC OF THL PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE BAGONG Bringing ln Revenues 7 JUL 0 2026 for Nation-Building 015 - 2026 REVENUE MEMORANDUM ORDER NO. SUI},IECT : GTJIDELINES ON THE PROCESSING 0F FITEEIX)M OF TO INFORMATION RI'QT] ES'I'S : ALL REVENT]E OFFICIALS, EMPLOYEES, AND OTHER CONCERNEI) I. llackground. It has come to our attention that ceFtain Revenue District Oflices (RDOs) have been indorsing Freedom oflnlbrnration (FOI) requests to the Revenue Regions riithout perftrrnring the inilial evaluation and processing required under the Bureau of lnternal Revenue (BIR)'s Revised People's IiC)l Manualr ("FOl Manual"). 'l his practicc' has caused delals and conlirsion. inconsistcnt *ith thc prescribed procedures set lirrrh in the FOI Manual. Accordingll. this Mernorandurrr rL'itcratcs thc slandard procedures 1'rrr processine FOI reqLrests. I l. ('or erage. The FOI ManLral covers all requests 1br inlbnnatior.r directed- lilcd. or subrnittcd to an1 olllce under the Bureau pursuant to F}ecutivc Order No. 2. s. 2016. All Revcnue Regions- RDOs- and other designated olllces are boLrnd b1 its provisions uhcn handling [iOI Requests. Such requests must pertain to e\isting ol]icial rccords. docr.rrents. and inlirrrnation in the cuslodv ofthe Bureau. Ill. Standard Proccdures for FOI Requests. [:ach Revenue Region and Revenue Distlict Olfice shall designate an []Ol Rcceiving Ofllcer (FRO). I'he IrRO serves as the initial point of contact tbr [OI requests u'ithin the ollice's.iurisdiction and shallconduct an inilial evaluation on the validit) ofFOI recluests.r '[he requesting part] must accomplish an FOI Request Forrn indicating the t'rrll nanre. contact delails. complete address. organizationalalllliation. tlpe ol identilicatiolr. a reasonable clescription ot'the inlbrnration requested. and the specific reason or purpose ibr thc recluest. (ieneral purposes such as "fbr infbrmation." "fbr research." or sirnilar vague statelnents do not satisl) thc- requirelnenl olspecificitr. Rcqucsts rrust bc accompanicd by at least t\\o (2) \alid I Revenue Merrorandum Circular No. 7-2026- Annex l. /}.\ ,-,RBEUCRI E}TAI.UJS OF INTERNAL REVEN'.'E MANA(iFMt.JT OIVISION r Section 5 of the FOI Manual. JUL 0? 2026 f; BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Dil a N!I;-t-& Website: www. bir.gov. ph BY: 00000376 Trunkline: 8981 -7000 : 8929-7 67 6

governnrcnt-issued IDs. and- $hen applicable. an authorization letler or corporate' authoritl documcnts.-l'hc F'RO shall stamp the request uith thc date and titre of rcccipt ancl assign a relerencc nLrmber.l 'I he Bureau nrusl respond to the requesling party rvithin a total of filicen ( I 5) working da1's lrom rc'ceipt ofa lllll.cornpliant request.l The FRO nral denv lhe-request based on the following grounds:' a. The fbrm of the request is incomplete: b. The requesting part)i made material nr isrepresentat ioll s in his requcst: c. 'l'hc Bureau does not have custod) ol'the infbrtnation requesled and is not kno*n to be in thc custodl ofanother agencl,under the Executivc Branch: d. The request is a vexatious FOI requcst:6 e. The request lalls outside the scope ofthc FOI program.T Otherl isc'. the F-RO shall transrnit the request uithin onc ( l) rrorking da) to thc' I-OI Dec ision Makcr (FDM).8 LJpon receipt ol the request tbr intbrmation liom the [rRO. thc FDM shall assess and clarif-rthercquestil'necessan.lleorshcshill rnake necessar) steps to locatc and retrieve the inlbrnration requested. The FDM shall ensure that the cornplete inlbrmation rcqucsled be subrnitted to the FRO rvithin ten (l0) dals upon receipt ofsuch request ulrless thc FDM seeks lirrther claritlcation. in uhich case. the ten (10) dals shall comrnence liorn rcceipt o1'thc clarification liom the FRO. Oncc thc F[)M approvcs or dcnics the request. the FDM shall preparc a u'ritten response and transmit it to the FRO. r''rho shall then sign thc rvritten response and submit it to the requesting part_\ . The FDM rral denl the FOI request based on the follol ing grounds:'' a. 60-da1 period to provide clarification has lapsed: b. The requesting party rnade material misrepresentations in his request: c. Thc [Jurcau docs not have custodl,ol'the infblrnation requested and is no1 knoln to bc in thc custodl ofanother agencl, under the Exccutivc Branchl d. 1-he request is a vexatious FOI request. I1'the request is bcing denied on this basis. the FDM shall indicate u'h1 the F'Ol request is deemed vexatious:1r' Inlernationa I e. [-he request falls outside the scope ol'the FOI program:r] I lnlirrrration is covered by Executilc privilege: g. Privilegcd inlbrrnation relating to National Securitl'. Defbnse or Relations: 00000376 j 1rl Scction li. ('.Ll BUREAU OMFANINAT6EERMNIAN(TRDEiVvIESNIOUNE XLCORDS * /rl \ectron I 'i-l- Scction j 1r1 1.1.8. (' 1rl Section 14.6. JUL 07 Z0U0 ! i ftl Secrion 1.1.7. R s ll Section 7 and l5 AOMIN UNIT . 1 S.,tqnn " /rl Scction 20.4. l'),\ir7.uz note 5. I I ,Sr4rra note 5. P,IGL 2 OT' 4

h. Inlbrmation concems lau' cnfbrcement and protection olpublic and personal saletl: i. Intbrrnation is deemed confldential tbr the protection ofprivacr ol'persons and certain individuals such as minors- victims o1'crimes. or the acctlsed: .i. Inlbrmation is conlldential and knorvn by reason of ot}'icial capacitl'. including those submitted or disclosed by entities to govcrnment agencies. Iribunals. boards. or otllcers. in relation to the perfbnnartce of their f'unctions" or to inquiries or investigation conducted b1, thern in the exercise ol-their adrninistrative. regulator) or quasi-.iudicial po\\ ers: k. Records of proceedings or intbrmation liom proceedings uhich- pursuant to lau or relevant rules and regulations. are treated as confidential or privileged: l. Infbrmation covers matters considered confldential undcr banking and flnance larvs and their amendatorl lau s: rr. Prcjudic ial premature disclosure: rr. Anl' rccords. documents. paper. reports. letlers. contracls. containing infirrmation regarding the business. incomc or estate of an)' taxpa)'er. secrets. operation. stl le or $ork or apparatus ofanl' rnanut'acturer or producer or return or any paper or doctlmeltt requested is covered b1 Section 270 ofthe National lnternal Revenue Code of 1997. as anrendedr o. C)ther e\ceptions to the right of intbrrnation under larvs. -iurisprudence- rulcs and regulations. lfthe IRO or the Fl)M needs lirrther details to identiti or locate the inlbrrnation. thel shall request lor clarillcation liom the requesting part)'. rvhich shall slop the rlrnning ol'thc l5 sorking dal period to respond. Upon receipt ol'the required claritication lionr the requesting partl'- a fiesh l5 u,orking day period shall commence.ll lV. Requests rclating to more than one office in the Bureau. If the FOI Request requiles colnpliancc fiorr dil'lerent ofllces in the BLrreaLr including the FRO rihich received the request. alier the initial cvaluation. the IjRO shall reproduce additional copics ofthe request and lbruard them to thc other otflces concerned and thel'shall be treated as separale recluests.ll !'. Requested infirrmation is in the custodv of another office u ithin the Bureau. If thc rcqucstcd infbrmation is in the custod)' of another olllce w ithin the Bureau. the FRO shall transler the requesl to said olllce through the rnost expeditious manner. The requesting partl shall continue all its comrnunicalions (e.g. tbllow-ups" receipl of intbrrnation) regarding said request uith the appropriate otfice rvhere such requcst $'as transf-erredrr. Vl. Request for Ertcnsion of Time. If tho information requesterl requires extensive search of thc Bureau's office records facilities, examination of voluminous records, thc occurrence of forfuitous ovcnt or othcr analogous cascs, thc FDN{ should inform the FRO. A\ BUREAU OF INTERNAL REVENUE REaOBD( M AN ^,:.$FttrT DrVrqrON ll1tl Sections l:1.9 and 16.3. r r /rl Section l.{.2. ir'l 'li L- l rr ll Section l.l.-l JUL 07 2026 BY: ADMIN UNIT.1 16^- Ill?it B Y,{4r) 0003 P..lGl. .1 Of 4

Tht' FRO shall ther.r inform the recluestir.rg party of the extensior.r, st,tting fortl.r the reasons for such extension. In no case shall tho exte.sion exctocl tw.entr, (20) r,r,orkir.rg tla\.s on top of the mandateti fifteen (15) working days to act on the rtqutst, unless exccptional circumstances warraltt a longer poriotl.ts VII. Requests which falls outside the scope of the FOI Program. If the information requcstetl falls outside thc scope of the FOI prograrn, the lequest mav be dcniec{ ancl the requcstirtg partv shalt be arivisecl tl-rat the rt questetl information or st.rvice may be proviclecl tl.rrough other platforms. .t Frontline/Government Service. This refers to tht' process or transitction ir-rvolving applicatior.rs for anv privilege, right, pcrmit, rt warrl, lit-ense, concession, or for an). motlification, rent.wal or extcnsion of tht, cnumerattcl trpplications and/or rcquests lt,hich are actet{ up(n1 in the ordinan, course of business of tl.re age.ncy or office conct'rnetl. b. Complaints. Complaints shall be courserl througl.r the proper chamrels of tho Bureau. The officer sl.rall respontl'to the requesting par[, with tl.re follol.ing . message: "To facilitate the l.rancllir.rg/ rosolution of vour conct rn/ complair.rt, we are provicling vou with thc link to the Bureau of Interr.ral Revtnue's Enhancetl eComplaint Svstcm: wn,w.bir.gov.ph/intlex.php/eservicts/ecomplair.rt- home.l.rtml w'here vou can riirectlv krclge your concern/ complair.rt to the ccrncernecl BIR Office", per Revenue N.,[emorandum Order No. 28-2027.1t' VIII. Effectivity. This OrcIer shall take effect immecliately For \.our strict compliance. Verl trulv r ours. CHARLITO MARTIN R. MEN Comrnissioner of lnternal Rcv c li-t- vR1 R!'AEf.1fl'^''ltlFA$$,.fs,vr$":,8 l5 ,/.1 Section I 7 JUL 07 2026 I l6.lrqrra note- Section 14.7 i.iY; ADMIN UNIk,1-a,s. 00 0 00 3 7 6 P..t(;E 10t.4