You have submitted an FOI request
Date: Feb. 14, 2022, 8:37 a.m.
Your request is already in review
Your request was denied
Date: 2022-02-14 14:00:03.000000
How was your request?
Date: 2024-02-08 15:16:01.283334
Published by Bureau of Internal Revenue(BIR) on Feb. 14, 2022.
Requested from BIR by J. Deveza at 08:37 AM on
Feb. 14, 2022.
Purpose: Research purposes and for Guidelines for both TP and RO
Date of Coverage: 01/02/2022 - 01/17/2022
Tracking no: #BIR-882193279825
Hi Sir/Madam, Many Taxpayers and RO interpret requirements/procedures with regards to Closure of Business differently. With this, I respectfully request for clarification on the said matter. Your response will be highly appreciated Thank you
Requesting for rewiewing denied request for FOI
Hi Ms. Ana Marie,
I am respectfully asking for your reconsideration to process my request for the following reasons
1. You provided https://www.bir.gov.ph/index.php/registration-requirements/primary-registration/application-for-registration-update.html#afcob
-Procedures stated herein is only applicable to "death of Individual not subject to Estate Tax"
2. https://www.bir.gov.ph/images/bir_files/downloadables/bir-files/BIR-Citizens-Charter-2021-Edition.pdf
As the title suggest on item 15 "application for closure of business -Branch"
This pertains to businesses with branch.
Procedures on Closure of business for Living Individual TaxPayer (no Branch) was not mentioned on the foregoing. And like I mentioned, some RO/TP may misinterpret those procedures, so to avoid confusion between the RO and TP and in respect with ARTA, may I ask for a complete guidelines for my concern.
Thank you for your prompt response