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    Date: 2024-01-27 16:59:49.814930

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OPM-CSS-TSPMD No. 2018-08-01

Requested from BIR by R. CALI at 04:59 PM on Jan 27, 2024.
Purpose: Research refers to cancellation of PTU-POS
Date of Coverage: 01/01/2018 - 12/31/2019
Tracking no: #BIR-591104334964

CALI 04:59 PM, Jan 27, 2024 

OPM-CSS-TSPMD No. 2018-08-01 (Workaround Procedures in Lieu of the Conduct of Actual inspection Relative to the Cancellation of Permit to Use CRM POS) and other Similar Sales Machines Generating Receipts/invoices under certain Circumstances) dated July 31, 2018, for purposes of cancellation of PTU.


January 29, 2024

Dear Ms. Cali:

Greetings!

Thank you for your request dated Jan 27, 2024 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for OPM-CSS-TSPMD No. 2018-08-01.

Response to your request

In reply, the Freedom of Information (FOI) Act recognizes the right to access information involving public interest, subject, however, to reasonable conditions set by law. On this note, please be informed that Operations Memorandums are issuances issued by Deputy Commissioners prescribing specific guidelines and procedures to implement a particular revenue issuance or BIR program. These are internal in nature since it is directed and addressed to revenue officials/personnel or a division in the Bureau on guidelines and/or procedures in dealing or handling certain BIR transactions. These are not laws per se as these orders merely regulate the personnel or division of the Bureau and not the public. As these issuances are internal in nature and concerns specific individuals and divisions of the Bureau, such information is not for public consumption.
	
Moreover, Section 9 of the Freedom of Information (FOI) Act expressly states that the person requesting access to information must “reasonably describe the said information requested and the reason for, or purpose of the request for information.” In connection therewith, Section 13.3 of the FOI manual of the BIR  provides that the purpose of the request for information shall be specific or adequately and sufficiently described. Failure to specify the reason for or purpose of the request for information shall be a ground for denial of the FOI request. In this case, we note that you have not stated the purpose of your request for information.

Thank you for availing our services.

Respectfully,

FOI Receiving Officer
Public Information and Education Division

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