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    Date: 2021-09-22 12:49:16.529297

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    Date: 2021-09-22 16:22:28.716673

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    Date: 2021-09-29 16:14:50.683971

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BIR Ruling 213-15

Requested from BIR by B. Astrero at 12:49 PM on Sep 22, 2021.
Purpose: For clarification on VAT treatment on Janitorial services transaction
Date of Coverage: 06/19/2017 - 06/19/2017
Tracking no: #BIR-887930920088

Astrero 12:49 PM, Sep 22, 2021 

Hi! May I kindly request a copy of BIR Ruling 213-15 regarding the VAT ruling on Philcare Manpower for our basis on processing vouchers. Thank you!

Du 04:22 PM, Sep 22, 2021 

September 22, 2021

Dear Benny,

Thank you for your request dated Sep 22, 2021 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR Ruling 213-15.

We received your request on Sep 22, 2021 and will respond on or before Oct 13, 2021 12:49:16 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://bcwdcorrection20190212-dot-efoi-ph.appspot.com/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi04ODc5MzA5MjAwODgM, for request with ticket number #BIR-887930920088.

Thank you.

Respectfully,

Ana Marie Du
FOI Officer


Ma'am/Sir,

In reply, please be informed that the subject matter of the request falls within the confidentiality provision of Section 270 of the National Internal Revenue Code (Tax Code) of 1997, as amended, which states that:

“SEC. 270. Unlawful Divulgence of Information. - Except as provided in Section 6(F) and 71 of this Code and Section 26 of Republic Act No. 6388, any officer or employee of the Bureau of Internal Revenue who divulges to any person or makes known in any other manner than may be provided by law information regarding the business, income or estate of any taxpayer, the secrets, operation, style or work, or apparatus of any manufacturer or producer, or confidential information regarding the business of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties, shall upon conviction for each act or omission, be punished by a fine of not less than Fifty thousand pesos (P50,000) but not more than One hundred thousand pesos (P100,000), or suffer imprisonment of not less than two (2) years but not more than five (5) years, or both.”

A BIR Ruling contains confidential information of a taxpayer which cannot be divulged to unauthorized persons under the above-cited provision.

In view of the foregoing, we regret our inability to grant your request.


Sincerely,



Chief, Law and Legislative Division

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