Bureau of Internal Revenue

December 12, 2021

Dear Ms. Ocumen,

Greetings!

Thank you for your request dated Dec 13, 2021 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request
You asked for BIR Tax Exemption.

Response to your request
For us not to violate the rules under Sec. 270 of the NIRC of 1997, as amended and Data Privacy Act of 2012, please be advised that if the eFOI request is made through a representative, the following should be presented to the frontline officer:
i.	Special Power of Attorney (original) indicating that the representative is authorized by the rightful owner,
ii.	copy of one (primary) or two(secondary) government-issued IDs bearing the signature of the requesting party iii.	original one (1) primary or two (2) secondary government-issued IDs of the representative.

However, you may just advise your parents to submit a request themselves and attach scanned copies of at least two (2) valid government I.Ds containing their birthdate, photograph, and signature or just visit the Revenue District Office where they filed their ITR.

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.

On the other hand, the documentary requirements needed for the Processing of Application for Certificate of Exemption for Scholarship and Job/Livelihood Programs can be viewed here: 
 https://www.bir.gov.ph/images/bir_files/downloadables/bir-files/BIR_Citizens_Charter_2020-2nd_Edition.pdf    (at pages 112-113)

For your information and guidance.

Respectfully,

Ana Marie Du
FOI Officer