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    Date: 2022-06-01 16:36:20.848906

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    Date: 2022-06-02 13:58:54.459652

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BIR Ruling 369-11

Requested from BIR by A. Talingting at 04:36 PM on Jun 01, 2022.
Purpose: for research
Date of Coverage: 01/01/2018 - 06/01/2022
Tracking no: #BIR-758317552285

Talingting 04:36 PM, Jun 01, 2022 

Requesting a copy of BIR Ruling 369-11

Du 01:58 PM, Jun 02, 2022 

June 2, 2022

Dear Ms. Avril Reina:

Greetings!

Thank you for your request dated Jun 01, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for BIR Ruling 369-11.

In reply, please be informed that Section 13, item 13.3 of the Revised Peoples' Freedom of Information Manual of the BIR provides the following:

"The purpose of the request for information shall be specific or adequately and sufficiently described. General averments of the purpose such as "for information," "for research," "for legal purpose," or other similarly worded purposes shall not be considered to have met the requirements of specificity. Failure to specify the reason for or purpose of the request for information shall be a ground for denial of the FOI request."

In view thereof, we regret to deny your request for lack of specifity of the purpose.

Thank you.

Respectfully,
Sherry Ann Cuyos
FOI Officer


I would like to appeal the denial of my request by specifying herein the purpose.

A taxpayer was assessed based on BIR Ruling 369-11. Since the said ruling was not appended to the assessment, I seek a copy of the full text of such ruling so I could better understand how the BIR arrived at its assessment. 

I hope you consider this appeal

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