Requested from BIR by J. Awa-ao at 08:26 AM on
Oct 22, 2021.
Purpose: Tax Compliance
Date of Coverage: 10/22/2010 - 10/22/2021
Tracking no: #BIR-371343621532
Awa-ao 08:26 AM, Oct 22, 2021
Hi I would like to request for BIR RULING NO. 213-15
We are gearing to have an Manpower Agency and this file is necessary for our tax compliance as we are one of the top withholding agent of the Philippines
Du 09:43 AM, Oct 25, 2021
October 25, 2021
Dear Mr. Awa-ao,
Thank you for your request dated Oct 22, 2021 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR RULING NO. 213-15.
We received your request on Oct 22, 2021 and will respond on or before Nov 12, 2021 08:26:20 AM, 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://www.foi.gov.ph/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi0zNzEzNDM2MjE1MzIM, for request with ticket number #BIR-371343621532.
Thank you.
Respectfully,
Ana Marie Du
FOI Officer
Decision Maker 05:07 PM, Oct 26, 2021
Sir,
In reply to your request for a copy of a ruling, please be informed that the subject matter of the request falls within the confidentiality provision of Section 270 of the National Internal Revenue Code (Tax Code) of 1997, as amended, which states that:
“SEC. 270. Unlawful Divulgence of Information. - Except as provided in Section 6(F) and 71 of this Code and Section 26 of Republic Act No. 6388, any officer or employee of the Bureau of Internal Revenue who divulges to any person or makes known in any other manner than may be provided by law information regarding the business, income or estate of any taxpayer, the secrets, operation, style or work, or apparatus of any manufacturer or producer, or confidential information regarding the business of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties, shall upon conviction for each act or omission, be punished by a fine of not less than Fifty thousand pesos (P50,000) but not more than One hundred thousand pesos (P100,000), or suffer imprisonment of not less than two (2) years but not more than five (5) years, or both.”
A BIR Ruling contains confidential information of a taxpayer which cannot be divulged to unauthorized persons under the above-cited provision.
In view of the foregoing, we regret our inability to grant your request. You may, however, call your Revenue District Office where you are registered to inquire on matters regarding your tax compliance.
Sincerely,
Chief, Law and Legislative Division
Hi Bureau,
What do you want us to do ? Withhold only the Agency Fee only and then subject us to an audit with corresponding penalties ?
Could you atleast refer me to any official statement from the BIR (RR, RMC or Section from the tax code) that would explicitly state that manpower agency are to be withheld the full amount not just only the Agency Fee of theirs ?
The RDO's has no concrete answer, your "askbir" email has no response. You want us to be faithful with our taxes yet that is the only statement that a faithful taxpayer could get ?
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