Bureau of Internal Revenue

July 4, 2023

Dear Mr. Maamo:

Greetings!

Thank you for your request dated Jul 03, 2023 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for Revenue Special Order Nos. 243-2023 and 261-2023.

Response to your request

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. Thus, for failure to meet requirement of specificity, your request for copy of the said RSOs is denied.

Lastly, 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. 

Thank you.

FOI Receiving Officer
Public Information and Education Division