RMO No. 11-2013: Prescribes the procedure for processing and responding to requests for official information or documents from the BIR

Summary

RMO No. 11-2013 prescribes the procedure for processing and responding to requests for official information or documents from the BIR.

Key points

1. Where requests go. Requests from any government office or agency, or from private entities, are addressed to the Commissioner of Internal Revenue. A request received by another BIR office is sent at once to the Office of the Commissioner.
2. Responses. All responses are coursed through the Commissioner. No revenue official or employee may release official information or documents to a government body or private entity without the Commissioner’s prior written approval.
3. Violations. Breaking this procedure is an administrative infraction under the Revised Code of Conduct for BIR Officials and Employees.

Who is affected

• Government offices and agencies and private entities requesting BIR information
• BIR officials and employees

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.