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    Date: 2022-05-25 21:02:59.896790

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    Date: 2022-05-26 09:11:40.569911

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Laws & regulations granting bir tax exemptions & type/kinds of persons/business entities tax exempt

Requested from BIR by J. Carias at 09:02 PM on May 25, 2022.
Purpose: Academic research
Date of Coverage: 07/04/1946 - 05/25/2022
Tracking no: #BIR-362653757193

Carias 09:03 PM, May 25, 2022 

What are the current laws and bir rules that are in effect granting tax exemptions to business entities/persons, so that one can avail and maintain the exemptions? I am respectfully asking for the type/class/kind of business entities/persons exempt from bir taxation, not a specific list of names of business entities/persons exempt. Thank you.

Du 09:11 AM, May 26, 2022 

May 26, 2022

Dear Mr. Jasper Carias:

Thank you for your request dated May 25, 2022 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Laws & regulations granting bir tax exemptions & type/kinds of persons/business entities tax exempt.

We received your request on May 25, 2022 and will respond on or before Jun 15, 2022 09:02:59 PM, in accordance with the Executive Order's implementing rules and regulations.

Should you have any questions regarding your request, kindly contact me using the reply function on the eFOI portal at https://zcwd20190208-dot-efoi-ph.appspot.com/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi0zNjI2NTM3NTcxOTMM, for request with ticket number #BIR-362653757193.

Thank you.

Respectfully,

Sherry Ann Cuyos
FOI Officer

Decision Maker 02:46 PM, May 27, 2022 

May 27, 2022

Dear Jasper Carias,

Greetings!

Thank you for your request dated May 25, 2022 09:02:59 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

Your request

You asked for Laws and regulations granting bir tax exemptions and type/kinds of persons/business entities tax exempt. The reason for the request is for academic research.

In reply, please be informed that Section 13, item 13.3 of the Revised Peoples' Freedom of Information Manual of the BIR provides the following:

"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 view thereof, we regret to deny your request for lack of specifity of the purpose.

Respectfully,
BIR Chief, Law and Legislative Division Decision Maker
FOI Officer


I might be taking graduate studies soon. Thus having an idea on said taxation and tax exempt entities will be useful once I take said graduate studies, for I might take courses relative to business entities in the Philippines.

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