Bureau of Internal Revenue

September 20, 2022

Dear Mondoy:

Greetings!

Thank you for your request dated Sep 20, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for Documented Marcos Properties.

Response to your request

In response to your request and after careful consideration, we resolve to deny it for the following reason/s stated in the Revised People's Freedom of Information Manual for the Bureau of Internal Revenue, Chapter VI- Standard Procedure for FOI Requests.

1. It has No Purpose/Purpose Lacks Specificity (Sec. 13.3); 
2. The requesting party shall attach to his or her FOI request at least two (2) valid government I.D.s containing the photograph and signature of the requesting party (Sec. 13.4 [a]);
3.It is one for a Sensitive Personal Information as defined under R.A. No. 10173 considering that it pertains to the details of the Marcos Properties; and
4. Moreover, Section 270 of the National Internal Revenue Code of 1997, as amended, identifies the "unlawful divulgence" rule wherein personnel of the Bureau cannot divulge information obtained from the taxpayer's business, income or estate as well as the secrets, operations, style or work or apparatus of any manufacturer or producer, or confidential information regarding the business of the taxpayer.

For your information and guidance.

Thank you.

Respectfully yours,

FOI Officer
Public Information and Education Division