You have submitted an FOI request
Date: Nov. 29, 2022, 10:53 a.m.
Your request is already in review
Your request was denied
Date: 2022-11-29 11:38:07.000000
How was your request?
Published by Bureau of Internal Revenue(BIR) on Nov. 29, 2022.
Requested from BIR by E. Gumana at 10:53 AM on
Nov. 29, 2022.
Purpose: Research
Date of Coverage: 01/01/2001 - 11/29/2022
Tracking no: #BIR-382949769716
Hi! I would like to request for a copy of BIR Ruling No. 040-01. This is to check the legal provision mentioned in this following article: https://home.kpmg/ph/en/home/insights/2020/10/understanding-consultant-vs-contractor.html Thank you as always!
November 29, 2022 Dear Ms. Villanueva: Greetings! Thank you for your request dated Nov 29, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch. Your request You asked for Copy of BIR Ruling No. 040-01. Response to your request Please be informed, that the information cited in your request did not qualify in the Revised People's Freedom of Information Manual for the Bureau of Internal Revenue, Chapter VII-Standard Procedure for eFOI Requests, Section 21.2, quoted as follows: Section 21.2 - 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 eFOI request. In view hereof, e regret to inform you that your request has been denied due to the aforecited reason. Further, the information/copy of the BIR Ruling you have mentioned is protected under Republic Act No. 10173 or the Data Privacy Act of 2012. Kindly accomplish the FOI Request Feedback Form at the link: https://bit.ly/BIRFOISurveyForm01. Thank you. Respectfully, FOI Receiving Officer Public Information and Education Division