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    Date: 2022-07-13 15:06:43.431437

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    Date: 2022-07-14 16:23:51.295652

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    Date: 2022-07-16 09:01:28.025000

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List of Operations Memorandums

Requested from BIR by M. Matanog at 03:06 PM on Jul 13, 2022.
Purpose: For work and research
Date of Coverage: 01/01/1998 - 07/13/2022
Tracking no: #BIR-770827259157

Matanog 03:06 PM, Jul 13, 2022 

Good day! I would like to respectfully request from your good office a list of all the operations memorandums from 1998 to the current date, which also includes at least a summary/description of each operations memorandum.

Thank you and God Bless!

Du 04:23 PM, Jul 14, 2022 

July 14, 2022

Dear Majed Matanog:

Thank you for your request dated Jul 13, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for List of Operations Memorandums.

We received your request on Jul 13, 2022 and will respond on or before Aug 03, 2022 03:06:43 PM, in accordance with the Executive Order's implementing rules and regulations.

Should you have any questions regarding your request, kindly contact me using the reply function on the eFOI portal at https://pcoomaster10182017140000-dot-efoi-ph.appspot.com/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi03NzA4MjcyNTkxNTcM, for request with ticket number #BIR-770827259157.

Thank you.

Respectfully,

FOI Officer
Public Information and Education Division


July 16, 2022

Dear Majed Matanog,

This is in reference to your request dated July 13, 2022 for a list of Operations Memorandums, including a summary/description of each, for the years 1998 to 2022. 

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.

In view of the foregoing, the Bureau denies your request for the list of Operations Memorandums, including a summary/description of each, for the years 1998 to 2022. 

Thank you for availing our services.


Respectfully,

FOI Officer
Records Management Division

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