You have submitted an FOI request
Date: May 26, 2023, 5:46 p.m.
Your request is already in review
Your request was denied
Date: 2023-05-30 08:28:13.000000
How was your request?
Published by Bureau of Internal Revenue(BIR) on May 26, 2023.
Requested from BIR by J. Dela Cruz at 05:46 PM on
May 26, 2023.
Purpose: Legal basis and proper guidelines in registering non-resident foreign corporations (NFRC)
Date of Coverage: 01/01/2022 - 05/26/2023
Tracking no: #BIR-529564204063
Hi, Good day! I would like to request a copy of document or information of BIR Operations Memorandum No. 61-2022. The said document will be used as legal basis and proper guidelines in registering non-resident foreign corporations (NFRC). Looking for a positive response. Thank you and Kind regards!
May 30, 2023 Dear Ms. Dela Cruz: Greetings! Thank you for your request dated May 26, 2023 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch. Your request You asked for BIR Operations Memorandum No. 61-2022. Response to your request In reply, the Freedom of Information (FOI) Act recognizes the right to access information involving public interest, subject, however, to reasonable conditions set by law. On this note, please be informed that Operations Memorandums are issuances issued by Deputy Commissioners prescribing specific guidelines and procedures to implement a particular revenue issuance or BIR program. These are internal in nature since it is directed and addressed to revenue officials/personnel or a division in the Bureau on guidelines and/or procedures in dealing or handling certain BIR transactions. These are not laws per se as these orders merely regulate the personnel or division of the Bureau and not the public. As these issuances are internal in nature and concerns specific individuals and divisions of the Bureau, such information is not for public consumption. Thank you. FOI Receiving Officer Public Information and Education Division