You have submitted an FOI request
Date: Sept. 22, 2021, 12:49 p.m.
Your request is already in review
Your request was denied
Date: 2021-09-29 16:14:50.000000
How was your request?
Published by Bureau of Internal Revenue(BIR) on Sept. 22, 2021.
Requested from BIR by S. Bentoy at 12:49 PM on
Sept. 22, 2021.
Purpose: For clarification on VAT treatment on Janitorial services transaction
Date of Coverage: 06/19/2017 - 06/19/2017
Tracking no: #BIR-887930920088
Hi! May I kindly request a copy of BIR Ruling 213-15 regarding the VAT ruling on Philcare Manpower for our basis on processing vouchers. Thank you!
Ma'am/Sir, In reply, please be informed that the subject matter of the request falls within the confidentiality provision of Section 270 of the National Internal Revenue Code (Tax Code) of 1997, as amended, which states that: “SEC. 270. Unlawful Divulgence of Information. - Except as provided in Section 6(F) and 71 of this Code and Section 26 of Republic Act No. 6388, any officer or employee of the Bureau of Internal Revenue who divulges to any person or makes known in any other manner than may be provided by law information regarding the business, income or estate of any taxpayer, the secrets, operation, style or work, or apparatus of any manufacturer or producer, or confidential information regarding the business of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties, shall upon conviction for each act or omission, be punished by a fine of not less than Fifty thousand pesos (P50,000) but not more than One hundred thousand pesos (P100,000), or suffer imprisonment of not less than two (2) years but not more than five (5) years, or both.” A BIR Ruling contains confidential information of a taxpayer which cannot be divulged to unauthorized persons under the above-cited provision. In view of the foregoing, we regret our inability to grant your request. Sincerely, Chief, Law and Legislative Division