RMO No. 15-2026: Guidelines on the Processing of Freedom of Information Requests

Summary

RMO No. 15-2026 prescribes the guidelines on processing Freedom of Information (FOI) requests filed with any BIR office under Executive Order No. 2, s.2016.

Key points

1. Coverage and FRO. The FOI Manual binds all Revenue Regions, RDOs, and other designated offices, and requests must concern existing official records in the Bureau’s custody. Each Revenue Region and RDO designates an FOI Receiving Officer (FRO) as the first contact, who makes an initial evaluation of validity.
2. Request requirements. The requester fills out an FOI Request Form with name, contact details, address, organization, ID type, a reasonable description of the information, and a specific purpose. Vague purposes such as “for information” or “for research” do not qualify. At least two (2) valid government-issued IDs are required, plus an authorization letter or corporate authority documents when applicable.
3. Response time. The Bureau responds within fifteen (15) working days from receipt of a fully compliant request. The FRO transmits an acceptable request to the FOI Decision Maker (FDM) within one (1) working day, and the FDM submits the complete information to the FRO within ten (10) days of receipt, with the count restarting after any clarification.
4. Grounds for denial. The FRO may deny a request that is incomplete in form, has material misrepresentations, concerns information the Bureau does not hold, is vexatious, or is outside the FOI program’s scope. The FDM may deny on similar grounds and others, including a lapsed 60-day period to clarify, Executive privilege, confidential or privileged information, banking and finance confidentiality, premature disclosure, and taxpayer information covered by Section 270 of the NIRC.
5. Clarifications, transfers, extensions. A request for clarification stops the 15 working day period, and a fresh 15 working days start on receipt. Requests needing several offices are copied and treated as separate requests, and requests are transferred to the office holding the information. An extension for extensive searches or similar cases may not exceed twenty (20) working days on top of the fifteen (15), unless exceptional circumstances warrant a longer period.
6. Out-of-scope requests. Requests outside the FOI program, such as frontline or government service transactions and complaints, may be denied and the requester advised of other platforms. Complaints are directed to the Enhanced eComplaint System per RMO No. 28-2021.

Who is affected

• Persons requesting information from the BIR under the FOI program
• Revenue Regions, RDOs, and other designated offices
• FOI Receiving Officers and FOI Decision Makers

Deadlines and effectivity

• Response: within 15 working days from a fully compliant request
• Extension: up to 20 working days
• Issued: July 7, 2026

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