You have submitted an FOI request
Date: May 25, 2022, 9:02 p.m.
Your request is already in review
Your request was denied
Date: 2022-05-27 14:46:31.000000
How was your request?
Date: 2024-02-08 15:16:04.069469
Published by Bureau of Internal Revenue(BIR) on May 25, 2022.
Requested from BIR by A. Zarate at 09:02 PM on
May 25, 2022.
Purpose: Academic research
Date of Coverage: 07/04/1946 - 05/25/2022
Tracking no: #BIR-362653757193
What are the current laws and bir rules that are in effect granting tax exemptions to business entities/persons, so that one can avail and maintain the exemptions? I am respectfully asking for the type/class/kind of business entities/persons exempt from bir taxation, not a specific list of names of business entities/persons exempt. Thank you.
May 27, 2022 Dear Jasper Carias, Greetings! Thank you for your request dated May 25, 2022 09:02:59 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch. Your request You asked for Laws and regulations granting bir tax exemptions and type/kinds of persons/business entities tax exempt. The reason for the request is for academic research. In reply, please be informed that Section 13, item 13.3 of the Revised Peoples' Freedom of Information Manual of the BIR provides the following: "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 FOI request." In view thereof, we regret to deny your request for lack of specifity of the purpose. Respectfully, BIR Chief, Law and Legislative Division Decision Maker FOI Officer
I might be taking graduate studies soon. Thus having an idea on said taxation and tax exempt entities will be useful once I take said graduate studies, for I might take courses relative to business entities in the Philippines.