Bureau of Internal Revenue

May 17, 2023

Dear Mr. Parana:

Greetings!

Thank you for your request dated May 16, 2023 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for REQUEST FOR COPY OF OPERATIONS MEMORANDUM NO 66-2022.

Response to your request

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 21.2 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 eFOI request. In this case, we note that you have not stated the purpose of your request for information.

In view of the foregoing, you may refer to the following revenue issuances:

1. Revenue Memorandum Circular (RMC) No. 34-2020;
2. Revenue Regulations (RR) No. 10-2020;
3. RR No. 11-2020;
4. RMC No. 74-2020;
5. RMC No. 136-2020;
6. RMC No. 52-2021; 
7. RMC No. 80-2021; and
8. RMC No. 93-2021.

Thank you.

Respectfully yours,

FOI Receiving Officer
Public Information and Education Division