Summary
RMC No. 105-2021 circularizes Memorandum Circular No. 89 of the Office of the President, which updates the Inventory of Exceptions to the Right to Access of Information under Executive Order (EO) No. 02, Series of 2016.
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Key points
- Exceptions listed. The exceptions include information under executive privilege, national security, defense or international relations, law enforcement and public and personal safety, and information protecting the privacy of persons such as minors, victims of crimes or the accused.
- More exceptions. Also excepted are confidential information known by reason of official capacity, prejudicial premature disclosure, records of proceedings treated as confidential or privileged, and matters confidential under banking and finance laws. Other exceptions under laws, jurisprudence, rules and regulations also apply.
- Details. The salient details and legal bases defining the extent and application of the exceptions are in Memorandum Circular No. 89.
Who is affected
- Government offices and instrumentalities covered by EO No. 2 (S. 2016)
- The general public
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.
