Bureau of Internal Revenue

Dear Mark Lord M. Bumagat,

This is in reference to your request dated June 8, 2022 for copies of BIR Revenue Special Orders (RSO) and Operations Memoranda relative to the examination and verification of taxpayers’ books of account, records, and other transactions. The purpose of your request is to be informed of these laws as a taxpayer of this Country – which is obviously and general in nature.

In reply, please be informed that Revenue Administrative Order (RAO) No. 01-03 defines Revenue Special Orders (RSO) as instructions or directives for the accomplishment of special assignments or missions of significance which are temporary in nature or for a definite period of time. These issuances specifically mention the personnel or units of organization concerned. 

From the foregoing definition, RSO and related Operations Memoranda are internal in nature since it refers to instructions directed to certain revenue officials/personnel or a division in the Bureau for special assignments or tasks. It is usually issued to assign additional duties and functions to the concerned revenue officials/personnel. These are not laws per se as these orders merely regulate the personnel of the Bureau and not the public. As this issuance is internal in nature and concerns specific individuals, 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.” As the Bureau has issued hundreds of RSOs and operations memoranda, we cannot properly determine which specific RSO provides for the examination and verification of taxpayers’ books of account, records, and other transactions. Thus, the requirement that the ‘information requested must be reasonably described’ was not met. Again, RSO and Operations Memoranda concerns special assignments of certain revenue personnel/officers in addition to their official functions. 

In connection therewith, please be informed that Section 13.3 of the FOI manual of the BIR  provides that the purpose of the request for information shall 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. In this case, the fact that you are a taxpayer of this country is not a sufficient reason to have access to the requested information as the same is general in nature. Thus, for failure to meet requirement of specificity, your request for copy of the said RSO is denied.

Lastly, Section 7 of the Freedom of Information (FOI) Act guarantees protection to individual’s right to privacy and personal information, thus:

“SECTION 7. Protection of Privacy. While providing access to information, public records, and official records, responsible officials shall afford full protection to the right to privacy of the individual as follows:

(a) Each government office per Section 2 hereof shall ensure that personal information in its custody or under its control is disclosed or released only if it is material or relevant to the subject-matter of the request and its disclosure is permissible under this order or existing law, rules or regulations;

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	As earlier discussed, RSOs pertains to special assignments of revenue officers/personnel. Such assignments may sometimes involve the investigation of certain taxpayers. Hence, to protect the personal information of the investigating revenue officer/personnel and as well as the taxpayer subject of the investigation named in the RSO, the information therein shall be disclosed only if it is for legitimate purposes that are sufficiently and adequately described and permissible under existing laws. Kindly note that divulgence of information of a taxpayer may subject the BIR personnel to sanctions under Section 270 of the Tax Code. In this case, the information requested cannot be disclosed as it is not material or relevant to the subject-matter of your request. 

In view of the foregoing, the Bureau denies your request for the copies of the said RSO and operations memoranda. Please be informed that you have the right to appeal the decision of the undersigned within fifteen (15) days from receipt of this Notice of Denial. For your guidance, kindly refer to Section 8 of the Revised People’s Freedom of Information Manual for the Bureau of Internal Revenue:

“Section 8. FOI and eFOI Appeals Authority. —  The Deputy Commissioner for Legal Group or his or her duly authorized representative shall be the FOI and eFOI Appeals Authority (FAA) in the National Office. For Regional Offices, the Assistant Regional Director shall be the FAA. The FAA shall have the power to review by appeal the decisions of the FDM and take final action on any FOI request within the BIR. 

In case where the FAA is on official leave, the FAA may delegate such duty to another employee within the same office.”

Thank you for availing our services.

Sincerely,

FOI Officer
Records Management Division