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RMC No. 46-2025: Revised People’s Freedom of Information Manual of the Bureau of Internal Revenue and Updated List of FOI Receiving

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Summary

RMC No. 46-2025 circularizes the revised People’s Freedom of Information (FOI) Manual of the BIR, the updated list of FOI Receiving Officers, and related documents.

Key points

  1. Documents and annexes. The BIR FOI Manual is Annex 1 and the List of FOI Receiving Officers as of December 2024 is Annex 2. The One-Page FOI Manual is Annex 3 and the FOI Request Process Flowchart is Annex 4.
  2. Other annexes. The List of Exceptions to the Right to Access of Information is Annex 5, and the No Wrong Door Policy workflow and guidelines are Annex 6.

Deadlines and effectivity

  • List of FOI Receiving Officers as of December 2024
  • Issued May 7, 2025

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.