Bureau of Internal Revenue(BIR)

Hi,


I would like to request a copy of Memorandum issued by Commissioner Romeo Lumagui Jr. with Subject: Immediate Cancellation of Letter of Authority for Taxpayers with Fake Transactions and its Annex A List of Taxpayers Affected by LOA Cancellation, for our reference.


Thank you!

Dear eFOI user,
Mabuhay!
Thank you for utilizing the eFOI portal (www.foi.gov.ph) and exercising your right to information under Executive Order No. 2, s. 2016 on Freedom of Information in the Executive Branch.
We have received your request on Request for BIR Memorandum, dated Sept. 24, 2024.
In reply, please be informed of the following:
We do not have a copy of the Memorandum issued by Commissioner on the Cancellation of Letter of Authority (LOA) for Taxpayers with Fake Transactions and its Annex A;
Such Memo is internal in Nature (intended for specific BIR Officials) and it is not for public consumption or use.
Moreover, Section 9 of the Freedom of Information (FOI) Act expressly states that 
the person requesting access to information must “reasonably describe the said 
information requested and the reason for, or purpose of the request for 
information.” 
In connection therewith, please be informed that Section 13.3 of the FOI manual of the BIR  provides that the purpose of the request for information shall be specific or adequately and sufficiently described. General averments of the purpose such as "for information," "for research," "for legal purpose," or other similarly worded purposes shall not be considered to have met the requirements of specificity. Failure to specify the reason for or purpose of the request for information shall be a ground for denial of the FOI request. 
In this case, the fact that your purpose is not a sufficient reason to have access to the requested information as the same is general in nature. Thus, for failure to meet requirement of specificity, on your request for copy of the said Memorandum is denied, given the above mentioned reasons.
For additional support, we encourage you to consult the FAQ section of the eFOI site: https://www.foi.gov.ph/help.
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If you are dissatisfied with our response to your FOI request, you have the option to request an internal review. To initiate this process, kindly submit your written appeal for review addressed to [insert name of Secretary and postal/e-mail address]. Please provide a detailed explanation of your dissatisfaction with our response within 15 calendar days from the date of receiving this response. We will conduct the review and communicate the outcome within 30 calendar days from the receipt of your review request.
Should you remain unsatisfied with the review outcome, you retain the right to appeal to the Office of the President under Administrative Order No. 22 (s. 2011).
Thank you.
Respectfully,
FOI Officer
Bureau of Internal Revenue