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Date: Aug. 2, 2023, 2:16 p.m.
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Date: 2023-08-03 12:49:58.000000
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Published by Bureau of Internal Revenue(BIR) on Aug. 2, 2023.
Requested from BIR by P. Laxina at 02:16 PM on
Aug. 2, 2023.
Purpose: Research
Date of Coverage: 01/01/2018 - 02/28/2018
Tracking no: #BIR-079598267398
Good day, may I request for a copy of BIR Operations Memorandum No. 2018-03-01 and its annexes, dated February 26, 2018 Thank you
August 3, 2023 Dear Mr. Laxina: Greetings! Thank you for your request dated Aug 02, 2023 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch. Your request You asked for Operations Memorandum No. 2018-03-01 and its annexes. Response to your request In reply, the Freedom of Information (FOI) Act recognizes the right to access information involving public interest, subject, however, to reasonable conditions set by law. On this note, please be informed that Operations Memorandums are issuances issued by Deputy Commissioners prescribing specific guidelines and procedures to implement a particular revenue issuance or BIR program. These are internal in nature since it is directed and addressed to revenue officials/personnel or a division in the Bureau on guidelines and/or procedures in dealing or handling certain BIR transactions. These are not laws per se as these orders merely regulate the personnel or division of the Bureau and not the public. As these issuances are internal in nature and concerns specific individuals and divisions of the Bureau, such information is not for public consumption. Moreover, Section 9 of the Freedom of Information (FOI) Act expressly states that the person requesting access to information must “reasonably describe the said information requested and the reason for, or purpose of the request for information.” In connection therewith, Section 13.3 of the FOI manual of the BIR provides that the purpose of the request for information shall be specific or adequately and sufficiently described. Failure to specify the reason for or purpose of the request for information shall be a ground for denial of the FOI request. In this case, we note that you have not stated the purpose of your request for information. Thank you for availing our services. Respectfully, FOI Receiving Officer Public Information and Education Division