Bureau of Internal Revenue(BIR)

Good day! I would like to request for the matrix cited on the published BIR webpage, https://www.bir.gov.ph/index.php/legal-matters/guide-to-philippines-tax-law-research.html. Under the section on "II. Laws," the reference text is as follows: "The basic source of Philippine tax law is the ... Local taxation is treated separately in this Guide. There are, however, special laws that separately provide special tax treatment in certain situations.  (See attached matrix on special laws)." The cited matrix cannot be found on the same webpage and there is no hyperlink either. Thank you.

The information that will be released will be used as a guide for my personal research regarding Philippine taxation. It would also help the public as this may result in a needed update on the BIR webpage. Thank you.

January 9, 2023

Dear Ms. Villegas:

Thank you for your request dated Jan 03, 2023 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR Website Guide.

We received your request on Jan 03, 2023 and will respond on or before Jan 24, 2023 03:40:55 AM, in accordance with the Executive Order's implementing rules and regulations.

Should you have any questions regarding your request, kindly contact me using the reply function on the eFOI portal at http://www.foi.gov.ph/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi0zNjM1ODczMTUwNDUM, for request with ticket number #BIR-363587315045.

Kindly accomplish the FOI Request Feedback Form at the link: https://bit.ly/BIRFOISurveyForm01.

Thank you.

Respectfully,

FOI Officer
Public Information and Education Division

January 11, 2023

Dear Ms. Villegas,

Greetings!

Thank you for your request dated Jan 03, 2023 03:40:55 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your requested for the matrix of special laws on special transactions.

While our aim is to provide information whenever possible, in this instance this Office does not have yet the information you have requested. Please note however, that all amendments in the Tax Code brought about by the TRAIN Law, CREATE Law and other major tax laws have already been incorporated in the text of the 1997 Tax Code posted in the BIR website. 

In case you would want to know the tax treatment of a particular transaction, you may request for a BIR Ruling addressed to the Commissioner of Internal Revenue, Attention Legal and Legislative Division, Room 709, BIR National Office, Agham Road, DIliman, Quezon City, following the guidelines set forth in Revenue Memorandum Order No. 9-2014 which you may download from the BIR website, You may also call the said Office at telephone number 8981-7326-29.

Thank you.

Respectfully,
Chief, Legal and Legislative Division