Summary
RMO No. 45-2018 prescribes the guidelines for BIR offices to prepare and submit Freedom of Information (FOI) Reports.
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Key points
- Who submits. FOI Receiving Officers of listed offices submit the reports. These include all Regional Offices and their Divisions (except Administrative Divisions and the Document Processing Division), all Revenue District Offices, Large Taxpayers Service Divisions (except LT Document Processing & Quality Assurance Division), and several National Office divisions.
- Consolidation. The Planning and Programming Division collates the reports and prepares the FOI Agency Information Inventory, FOI Quarterly Registry and FOI Quarterly Summary Report under FOI Memorandum Circular No. 1 s. 2018. It submits them to foico@gmail.com on the set schedules.
- Non-compliance. Failure to submit the reports is a ground for administrative penalties under Section 26 of the FOI Manual.
Who is affected
- FOI Receiving Officers of concerned BIR offices
- Planning and Programming Division
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.