RMO No. 11-2013 — Prescribes the procedure for processing and responding to requests for official information or documents from the BIR

BUREAUOF INTERNAL REVENUF REPUBLIC OF THE PHILIPPINES DEPARTMENTOF FINANCE BUREAU OP INNHNAL HHVONUE RECORDS MGT LIVNION a$i 2 3 2013 4:D3PM

RECEIVED 1Ma

Aprit 22, 2013

ReVeNUE MEMORANdUM oRdeR nO. /1--20/3

SUBJECT : Prescribing the Procedure for Processing and Responding to Requests

for Official information or Documents fram the Bureau of Interna Revenue

TO : All Internal Reverue Officials. Employees and Others Concemed

to requests for official infomation or documents from the Bureau of Internal Revenue (BiR) made by any government office, department, bureau, agency and instrumentality: or by private entities. These include the submission of pertinent information or I. Scope. -- This Order shall govern the procedure for processing and responding

Iaws as exemptions to Section 270 of the NIRC taxpayers allowed by the National Intemal Revenue Code (NIRC) and other related

made by any government office, department, bureau, agency and instrumentality: or by private entities shall be addressed to the Commissioner of Internal Revenue. Should a reguest for officiai information or document be received by another office within the BiR Il. Procedure. - All requests for officiat information or documents from the BIR

it shall be immediately be transmitted to the Office of the Commissioner.

provide or make known, in any manner, official information or documents to a through the Commissioner. Under no circumstance shall a revenue official or employee All responses to requests for official information or documents shall be coursed

government office, department, bureau, agency and instrumentality: or to a private entity without the prior written approval from the Commissioner.

Ill. Penal Clause. - Strict compliance with this RMO is hereby enjoined. Any violation hereof shall be considered as administrative infractions under the Revised Code of Conduct for BIR Officiais and Employees, including, among others, ta wit:

a) "fllegal or Unauthorized Disciosure/Divuigence of Official Qf

Confidential Information" which constitutes a grave offense b Gross Negfect of Duty for failure to maintain the "Integrity ard Securify of Official Documents and Information" which constitutes a otfense: and BUREAU OF INTERNAL REVENUE NTERNAL COHMUNICATIONS DIVISION grave

c) Viofafion of Reasonable Office Rufes and Regufations for

Unauthorized Production of information" which constitutes a light offense.

Any erring revenue officials and employees shall be subject to the corresponding penalty/ies as provided under the Revised Code of Conduct for BiR Officials and Employees.

Iv. Repealing Clause. - Any provision of any order and/or pertinent issuance inconsistent with this RMO is hereby revoked, modified or amended accordingly

V. Effectivity. -- This RMQ takes effect immediately

KIm S.- JAQINTO-HENARES Cormmissioner of Internal Revenue

015417