Bureau of Internal Revenue(BIR)

Hi! I'm making an extensive report on VAT and would greatly appreciate if you could kindly furnish me a list of all the revenue issuances on VAT. Thank you very much.

August 31, 2022

Dear Maria Joshua Dimapilis,

Greetings!

Thank you for your request dated Aug 31, 2022 08:31:16 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

You asked for All Revenue Issuances on VAT.

We were able to determine that this particular information is already available online and therefore cannot be counted as a valid FOI request. You may search or retrieve your requested information from https://www.bir.gov.ph/index.php/revenue-issuances.html. 

Furthermore, under 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.” The description and purpose of your request are clearly general in nature.

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. Thus, for failure to meet requirement of specificity, your request for said issuances is denied.

In view of the foregoing, the Bureau denies your request. Please be informed that you have the right to appeal the decision of the undersigned within fifteen (15) days from receipt of this Notice of Denial. 

Thank you for availing our services.

Respectfully,
Records Management Division
FOI Officer