Francisco 07:17 PM, Mar 12, 2022
Hi BIR. I would like to inquire why UN and UN agencies employees are not subject to income tax and not required to file an ITR?
Thank you
Du 03:40 PM, Mar 14, 2022
March 14, 2022
Dear Mr. Francisco,
I refer to my letter of Mar 12, 2022 07:17:29 PM about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for UN Agencies.
While our aim is to provide information whenever possible, however, please be informed that our office is constrained by rules under Sec.13.4. d Standard Procedure for FOI Request to wit:” d. If a requesting party is a natural person who is a member employee, affiliated with or related to a juridical entity, company, or organization, and the request is made not on behalf of such juridical entity, company, or organization but arises from such membership, affiliation or relation, such other sufficient proof of authority or affiliation;
For example, for an employee or member, a copy of the company or organization I.D., or for students, a copy of the valid school ID. and written indorsement of the supervising teacher/professor/ instructor;
Also, the purpose of the request for information should 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
Thus, in order for us to properly endorse your request, kindly comply with the requirements stated above. For your guidance, please refer to the Revised People's Freedom of Information Manual for the Bureau of Internal Revenue, which is available for download at the Bureau's Official Website or www.bir.gov.ph.
During the period of us awaiting your reply, your request will be put on hold. If we do not receive a reply on or before Jun 06, 2022 07:38:28 AM, your request will be closed.
We hope to hear from you at the soonest possible time.
Thank you.
Respectfully,
Ana Marie Du
FOI Officer