You have submitted an FOI request
Date: July 14, 2020, 9 a.m.
Your request is already in review
Your request was denied
Date: 2020-09-07 00:37:40.000000
How was your request?
Published by Bureau of Internal Revenue(BIR) on July 14, 2020.
Requested from BIR by J. Cruz at 09:00 AM on
July 14, 2020.
Purpose: Academic Research
Date of Coverage: 01/01/2015 - 12/31/2019
Tracking no: #BIR-423312361383
Hi, I would like to request information regarding the following: The number of cases and total amount of administrative refunds/issuance of tax credit certificate granted by the BIR (not ordered by CTA or SC) for the period January 1, 2015 to December 31, 2019, segregated based on: 1. Refund of excess and unutilized input VAT under Section 112 of the NIRC; and 2. Refund of erroneously or illegally collected tax under Section 229 of the NIRC. Thank you.
September 7, 2020 Dear Jonas Miguelito Cruz, Greetings! Thank you for your request dated Jul 14, 2020 09:00:43 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch. Your request You asked for Number and Amount of Administrative Refunds Granted by BIR. 2015 to 2019 Response to your request According to Assistant Commissioner Larry M. Barcelo of the Legal Service, " The herein request involves documents showing general and cumulative data/figures which may not be in violation of Section 270 of National Internal Revenue Code of 1997, as amended. However, Section 21.2 of the Revised FOI Manual for the BIR which was circularized by Revenue Memorandum Circular (RMC) No. 128-2019, states that: Section 21. Receipt of Request for Information. - 21.2 The purpose of the request for information shall be specific or adequately and sufficiently described. General averment 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, despite request by the eFRO to provide specific reason or purpose, shall be ground for denial of the eFOI request." In this case, the information was requested by Jonas Miguelito for academic research. Thus failure to specify the reason for or purpose of the request shall be a ground for denial of the eFOI request." For your guidance and information. Respectfully, Maria Lourdes Narvaez, OIC- Chief FOI Officer