Summary
RMC No. 75-2017, issued on September 22, 2017, promulgates and implements the People’s Freedom of Information (FOI) Manual of the BIR, which sets the rules and procedures for requests to access information.
Key points
- FOI Receiving Officer. An FOI Receiving Officer (FRO), ranked not lower than Revenue Officer IV or equivalent, is designated at BIR offices that regularly render frontline services. These include Regional Offices and their Divisions (with stated exceptions), all Revenue District Offices, Large Taxpayers Service Divisions (with stated exceptions) and a list of National Office divisions.
- Functions of the FRO. The FRO is the first contact for the public, receives FOI requests and makes an initial evaluation. The FRO may deny a request if the form is incomplete, if the information is already on www.bir.gov.ph, or if it is protected, such as under Section 270 of the Tax Code or as sensitive personal information under the Data Privacy Act of 2012.
- FOI Decision Maker. The Chief of the Division holding the information is the FOI Decision Maker (FDM) and may grant or deny the request. Grounds for denial are that the BIR lacks the information, it contains sensitive personal information, it falls under the FOI exceptions, the request is unreasonable or a subsequent identical or substantially similar one, or Section 270 of the NIRC applies.
- Appeals. The Deputy Commissioner for Legal Group or an authorized representative is the FOI Appeals Authority in the National Office. In Regional Offices it is the Assistant Regional Director, who reviews FDM decisions and takes final action.
- Publication and privacy. The BIR publishes key information at no cost, in conjunction with Republic Act No. 9485 (Anti-Red Tape Act of 2007) and on its website. It must disclose personal information only as laws permit and protect it with reasonable security arrangements, and officials with access may not disclose it except as authorized by law.
- Penalties. Failure to comply with the FOI Manual is a ground for administrative penalties. A first offense is a reprimand, a second is suspension of one (1) to thirty (30) days, and a third is dismissal from the service.
Who is affected
- Members of the public making FOI requests
- FOI Receiving Officers and Decision Makers
- BIR officials and employees with access to personal information
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.