Promulgation and Implementation of the People's Freedom of Information Manual of the Bureau of Internal Revenue

September 20, 2017 REVENUE MEMORANDUM CIRCULAR NO. 075-17 SUBJECT : Promulgation and Implementation of the People's Freedom of Information Manual of the Bureau of Internal Revenue TO All Internal Revenue Officials and Employees and Others Concerned As a public service institution, the Bureau of Internal Revenue (BIR) is mandated to adopt and implement the constitutional policy of full public disclosure of its transactions involving public interest, subject to reasonable conditions prescribed by law. The BIR recognizes further the fundamental role of the right to a free and open exchange of information in democracy as a means to enhance transparency and accountability in government official acts, transactions, or decisions. In this regard, the BIR's Freedom of Information Manual ("Annex A") is hereby promulgated in order to promote said constitutional right and comply with the directive of Executive Order No. 2 Series of 2016. Henceforth, to ensure the faithful compliance and observance of the BIR's Freedom of Information Manual, everyone is directed to read and be familiar with its provisions. An electronic copy of this Manual shall be posted in the BIR website for reference. All concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. This Circular shall take effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ATTACHMENT People's Freedom of Information Manual CHAPTER I Overview SECTION 1. Purpose . The purpose of this FOI Manual (Manual) is to provide the process to guide and assist the Bureau of Internal Revenue (Bureau) in dealing with requests of information received under Executive Order (EO) No. 2 on Freedom of Information (FOI). ( Annex "A" ) SECTION 2. Structure of the Manual . This Manual shall set out the rules and procedures to be followed by the Bureau when a request for access to information is received. The Commissioner of Internal Revenue (Commissioner) is responsible for all action carried out under this manual and may delegate this responsibility to the Assistant Commissioners and/or Division Chiefs. CAIHTE SECTION 3. Coverage of the Manual . This manual shall cover all requests for information directed to the Bureau. SECTION 4. FOI Receiving Officer . There shall be an FOI Receiving Officer (FRO), with a rank not lower than Revenue Officer IV or its equivalent, designated at the following BIR Offices that regularly render "frontline services": 1 a. All Regional Offices and all its Divisions, except Administrative Divisions and Document Processing Division (for Regions with DPD) b. All Revenue District Offices c. All Divisions under Large Taxpayers Service, except LT Document Processing & Quality Assurance Division and LT Performance Monitoring & Programs Division d. Public Information and Education Division e. Accounts Receivable Monitoring Division f. Collection Programs Division g. Miscellaneous Operations Monitoring Division h. Law and Legislative Division i. International Tax Affairs Division j. Appellate Division k. National Investigation Division l. Audit Information, Tax Exemption and Incentives Division m. VAT Credit Audit Division The functions of the FRO shall include the following: a. Serve as the initial point of contact to the public on FOI requests; b. Receive all FOI requests on behalf of the office/s within its jurisdiction; c. Conduct initial evaluation of FOI requests and make a determination whether these are fully compliant FOI request; d. Deny or refuse to accept FOI requests based on the results of the initial evaluation on the ground that: i. The form is incomplete; or ii. The information is already disclosed in the Bureau's Official Website or www.bir.gov.ph ; or iii. The information requested is protected and among the exceptions to FOI as provided under pertinent laws, such as, but not limited to: a) Section 270 of the Tax Code, as amended; b) Sensitive personal information, as defined under the Data Privacy Act of 2012. SECTION 5. FOI Decision Maker . The Chief of the Division having possession or custody of the requested information/document shall be FOI Decision Maker who shall conduct evaluation of the request for information and has the authority to grant the request, or deny it based on the following: a. That the Bureau does not have the information requested; b. That the information requested contains sensitive personal information protected by the Data Privacy Act of 2012; c. That the information requested falls under the list of exceptions to the FOI; or d. That the request is an unreasonable, subsequent identical or substantially similar request from the same requesting party whose request has already been previously granted or denied by the Bureau; e. Section 270 of the National Internal Revenue Code, as amended. SECTION 6. FOI Appeals Authority . The Deputy Commissioner for Legal Group or his duly authorized representative shall be the FOI Appeals Authority in the National Office. For Regional Offices, the Assistant Regional Director shall be the FOI Appeals Authority. The FOI Appeals Authority shall have the power to review by appeal decisions of the FDM and take final action on any FOI request within the BIR. SECTION 7. Approval and Denial of Request for Information . The Decision Maker shall approve or deny all requests for information. In case where the Decision Maker is on official leave, the Commissioner may delegate such authority to his Assistant. CHAPTER II Definition of Terms SECTION 8. Definition of Terms . a. CONSULTATION when a government office locates a record that contains information of interest to another office, it will ask for the views of that other agency on the disclosability of the records before any final determination is made. This process is called a "consultation." DETACa b. EXCEPTIONS Information that should not be released and disclosed in response to a FOI request because they are protected by the Constitution, laws or jurisprudence. c. FREEDOM OF INFORMATION (FOI) the Executive Branch recognizes the right of the people to information on matters of public concern, and adopts and implements a policy of full public disclosure of all its transactions involving public interest, subject to the procedures and limitations provided in Executive Order No. 2 and other pertinent laws. This right is indispensable to the exercise of the right of the people and their organizations to effective and reasonable participation at all levels of social, political and economic decision-making. d. FOI CONTACT the name, address and phone number at each government office where you can make a FOI request. e. FOI REQUEST a written request submitted to a government office personally or by email asking for records on any topic. A FOI request can generally be made by any Filipino to any government office. f. FOI RECEIVING OFFICE the primary contact at each agency where the requesting party can call and ask questions about FOI process or the pending FOI request. g. FREQUENTLY ASKED INFORMATION information released in response to a FOI request that the agency determines have become or are likely to become the subject of subsequent request for substantially the same records. h. FULL DENIAL when the Bureau cannot release any records in response to a FOI request, because, for example, the requested information is exempt from disclosure in its entirety or no records responsive to the request could be located. i. FULL GRANT when a government office can disclose all records in full response to a FOI request. j. INFORMATION shall mean any records, documents, papers, reports, letters, contracts, minutes and transcripts of official meetings, maps, books, photographs, data, research materials, films, sound and video recording, magnetic or other tapes, electronic data, computer stored data, any other like or similar data or materials recorded, stored or archived in whatever format, whether offline or online, which are made, received, or kept in or under the control and custody of any government office pursuant to law, executive order, and rules and regulations or in connection with the performance or transaction of official business by any government office. k. INFORMATION FOR DISCLOSURE Information promoting the awareness and understanding of policies, programs, activities, rules or revisions affecting the public, government agencies, and the community and economy. It also includes information encouraging familiarity with general operations, thrusts, and programs of the government. In line with the concept of proactive disclosure and open data, these types of information can already be posted to the government websites, such as www.bir.gov.ph without need for written requests from the public. l. MULTI-TRACK PROCESSING a system that divides incoming FOI requests according to their complexity so that simple requests requiring relatively minimal review are placed in one processing track and more complex requests are placed in one or more tracks. Requests granted expedited processing are placed in yet another track. Request in each track are processed on a first in/first out basis. m. OFFICIAL RECORD/S shall refer to information produced or received by a public officer or employee, or by government office in an official capacity or pursuant to a public function or duty. n. OPEN DATA refers to publicly available data structured in a way that enables the data to be fully discoverable and usable by end users. o. PARTIAL GRANT/PARTIAL DENIAL when a government office can disclose portions of the records in response to a FOI request, but must deny other portions of the request. p. PENDING REQUEST OR PENDING APPEAL an FOI request or administrative appeal for which a government office has not yet taken final action in all respects. It captures anything that is open at a given time including requests that are well within the statutory response time. q. PERFECTED REQUEST an FOI request, which reasonably describes the record sought and is made in accordance with the government office regulations. r. PERSONAL INFORMATION shall refer to any information, whether recorded in a material form or not, from which the identity of an individual is apparent or can be reasonably and directly ascertained by the entity holding the information, or when put together with other information would directly and certainly identify an individual. s. PROACTIVE DISCLOSURE information made publicly available by government agencies without waiting for a specific FOI request. Government agencies not post on their website a vast amount of material concerning their functions and missions. aDSIHc t. PROCESSED REQUEST OR PROCESSED APPEAL the number of requests or appeals where the agency has completed its work and sent a final response to the requester. u. PUBLIC RECORDS shall include information required by laws, executive orders, rules or regulations to be entered, kept and made publicly available by a government office. v. RECEIVED REQUEST OR RECEIVED APPEAL an FOI request or administrative appeal that an agency has received within a fiscal year. w. REFERRAL when a government office locates a record that originated with, or is of otherwise primary interest to another agency, it will forward that record to the other agency to process the record and to provide the final determination directly to the requester. This process is called "referral." x. SENSITIVE PERSONAL INFORMATION as defined in the Data Privacy Act of 2012, shall refer to personal information: a. About an individual's race, ethnic origin, marital status, age, color and religious philosophical or political affiliations; b. About an individual's health, education, genetic or sexual life, or to any proceeding for any offense committed or alleged to have committed by such person, the disposal of such proceedings or the sentence of any court in such proceedings; c. Issued by government agencies peculiar to an individual which includes, but not limited to, social security numbers, previous or current health records, licenses, or its denials, suspension or revocation, and tax returns; and d. Specifically established by an executive order or an act of Congress to be kept classified. y. SIMPLE REQUEST an FOI request that an agency anticipates will involve a small volume of material or which can be processed relatively quickly. CHAPTER III Promotion of Openness in Government SECTION 9. Duty to Publish Information . The Bureau shall regularly publish, print and disseminate at no cost to the public and in an accessible form, in conjunction with Republic Act No. 9485, or the Anti-Red Tape Act of 2007, and through their website, timely, true, accurate and updated key information including, but not limited to: a. A description of its mandate, structure, powers, functions, duties and decision-making process; b. A description of the frontline services it delivers and the procedure and length of time by which they may be availed of; c. The names of its key officials, their powers, functions and responsibilities, and their profiles and curriculum vitae; d. Work programs, development plans, investment plans, projects, performance targets and accomplishment, and budgets, revenue allotments and expenditures; e. Important rules and regulations, orders or decisions; f. Current and important database and statistics that it generates; g. Bidding processes and requirements; and h. Mechanisms or procedures by which the public may participate in or otherwise influence the formulation of policy or the exercise of its powers. SECTION 10. Accessibility of Language and Form . The Bureau shall endeavor to translate key information into major Filipino languages and present them in popular form and means. SECTION 11. Keeping Records . Each FOI FRO shall keep a record of all FOI requests and submit a monthly inventory to the Legal Service in the National Office. The Bureau shall create and/or maintain in appropriate formats, accurate and reasonably complete documentation or records, policies, transactions, decisions, resolutions, enactments, actions, procedures, operations, activities, communications and documents received or filed with them and the data generated or collected. CHAPTER IV Protection of Privacy SECTION 12. Protection of Privacy . While providing for access to information, the Bureau shall afford full protection to a person's right to privacy, as follows: a. The Bureau shall ensure that personal information, particularly sensitive personal information in its custody or under its control, is disclosed only as permitted by existing laws; b. The Bureau shall protect personal information in its custody or under its control by making reasonable security arrangements against unauthorized access, leaks or premature disclosure; ETHIDa c. The FRO, FDM or any employee or official who has access, whether authorized or unauthorized, to personal information in the custody of the Bureau, shall not disclose that information except as authorized by existing laws. CHAPTER V Standard Procedure SECTION 13. Receipt of Request for Information . 1. The FOI Receiving Officer (FRO) shall receive the request for information from the requesting party and check compliance of the following requirements: The request must be in writing; The request shall state the name and contact information of the requesting party, as well as valid proof of identification or authorization; The request shall reasonably describe the information requested; and The reason for, or purpose of the request for information. For this purpose, the reason for or purpose of the request for information shall be specific or adequately and sufficiently described. The following general averments of the purpose such as "for information," "for research," "for legal purpose," or other similarly worded purpose shall not be considered to have met the requirements of specificity. Failure to specify the reason for or purpose of the request for information, despite request by the FRO to provide a specific reason or purpose, shall be a ground for denial of the FOI request. 2. The requesting party shall attach to his or her FOI request the following: a. At least two (2) valid government I.D.s containing the photograph and signature of the requesting party; b. If the request is made through representative, in addition to the above paragraph, the written authorization of the principal and at least two (2) valid government I.D.s containing the photograph and signature of such representative; c. If the requesting party is a juridical entity, original or certified true copy of the board resolution, corporate secretary's certificate, or other acceptable written document showing the authority of the representative to act in behalf of such juridical entity; d. If the requesting party is a natural person who is a member employee, affiliated with or related to a juridical entity, company or organization, and the request is made not in behalf of such juridical entity, company or organization but arises from such membership, affiliation or relation, such other sufficient proof of authority or affiliation; For example, for an employee or member, a copy of the company or organization I.D., or for students, a copy of the school I.D. and written indorsement of the supervising teacher/professor/instructor; and e. If the requesting party is a minor, his or her guardian or any competent supervising adult shall comply with the requirements of the representative. The authorization shall expressly state the extent of the authority of the representative to make the request, provide clarification, receive the requested information, and to bind the principal for all representations and/or undertaking made by the representative in connection with the request for information. 3. The FOI request may be made through registered mail, or electronic mail (e-mail), provided that the requesting party shall provide all the required information and attach the supporting documents. If the requesting party chooses to file an FOI request in a separate written request by e-mail, such request shall be accompanied by a duly-filled up standard FOI Request Form and attached to said written request or email. 4. In case the requesting party is unable to make a written request, because of illiteracy or due to being a person with disability, he or she may make an oral request, and the FRO shall reduce it in writing and should be thumb-marked by the requesting party. 5. The Bureau must respond to the request promptly, within fifteen working days following the date of receipt of the request. A working day is any day other than a Saturday, Sunday or a day which is declared a national public holiday in the Philippines. In computing for the period, Article 13 of the New Civil Code shall be observed. The date of receipt of the request will be either: a. The day on which the request is physically delivered to the government office; or b. If the government office has asked the requesting party for further details to identify and locate the requested information, the date on which the necessary clarification is received. Should the requested information need further details to identify or locate, then the 15 working days will commence the day after it receives the required clarification from the requesting party. If no clarification is received from the requesting party after sixty (60) calendar days, the request shall be closed. cSEDTC For clarity, the period to respond to FOI request shall not commence unless the request is a fully compliant FOI request. SECTION 14. Initial Evaluation . After receipt of the requested information, the FRO shall evaluate the contents of the request. 1. Request relating to more than one office in the Bureau: If a request for information is received which requires to be complied with, by different offices in the Bureau, the FRO shall forward such request to the other offices concerned and ensure that it is well coordinated and monitor its compliance. The FRO shall also clear with the respective FROs of the other offices that they will only provide the specific information that relates to their office. 2. Requested information is not in the custody of the Bureau: If the requested information is not in the custody of the Bureau, the FRO shall undertake the following steps: If the records requested refer to another government agency, the request will be immediately transferred to such appropriate agency through the most expeditious manner and the transferring office must inform the requesting party that the information is not held within the 15-working day limit. The 15-working day requirement for the receiving office commences the day after it received the request. If the records refer to an office not within the coverage of E.O. No. 2, the requesting party shall be advised accordingly and provided with the contact details of that office, if known. 3. Requested information is already posted and available online: Should the information being requested is already posted and publicly available in the Bureau's website, the FRO shall inform the requesting party of the said fact and provide them the website link where the information is posted. 4. Requested information is substantially similar or identical to the previous request: Should the requested information be substantially similar or identical to a previous request by the same requester, the request shall be denied. However, the FRO shall inform the applicant of the reason of such denial. SECTION 15. Transmittal of Request by the FRO to FDM . After the receipt of the request for information, the FRO shall evaluate the information being requested, and notify the FDM of such request. The copy of such request shall be forwarded to such FDM within one (1) day from receipt of the written request. The FRO shall record the date, time and name of the FDM who received the request in a record book with the corresponding signature of acknowledgement of the request. SECTION 16. Role of FDM in Processing the Request . Upon receipt of the request for information from the FRO, the FDM shall assess and clarify the request if necessary. He or she shall make necessary steps to locate and retrieve the information requested. The FDM shall ensure that the complete information requested be submitted to the FRO within ten (10) days upon receipt of such request. The FRO shall note the date and time of receipt of the information from the FDM and report to the Commissioner, in case the submission is beyond the 10-day period. If the FDM needs further details to identify or locate the information, he shall, through the FRO, seek clarification from the requesting party. The clarification shall stop the running of the 15-working day period and will continue to run the day after it receives the required clarification from the requesting party. If the FDM determines that a record contains information of interest of another office, the FDM shall consult with the office concerned on the disclosability of the records before making any final determination. SECTION 17. Request for Extension of Time . If the information requested requires extensive search of the bureau's office records facilities, examination of voluminous records, the occurrence of fortuitous event or other analogous cases, the FDM should inform the FRO. The FRO shall inform the requesting party of the extension, setting forth the reasons for such extension. In no case shall the extension exceed twenty (20) working days on top of the mandated fifteen (15) working days to act on the request, unless exceptional circumstances warrant a longer period. SECTION 18. Notice to the Requesting Party of the Approval/Denial of the Request . Once the DM approves or denies the request, he shall immediately notify the FRO who shall prepare the response to the requesting party in writing. The FRO shall prepare the response to the requesting party either in writing or by e-mail. SECTION 19. Approval of the Request . In case of approval, the FDM shall advise the FRO of such approval and transmit to the FRO the requested information within ten (10) working days from the FDM's receipt of the request. The FRO shall ensure that all records that have been retrieved and considered be checked for possible exemptions, prior to actual release. The FRO shall, within the prescribed period, advise the requesting party of the grant of the request and direct such requesting party to pay the applicable fees, if any. SDAaTC SECTION 20. Denial of the Request . In case of denial of the request wholly or partially, the FRO shall, within the prescribed period, notify the requesting party of the denial in writing. The notice shall clearly set forth the ground or grounds for denial and the circumstances on which the denial is based. Failure to notify the requesting party of the action taken on the request within the period herein provided shall be deemed a denial of the request to information. An FOI request may be denied based on the following grounds: a. The Office does not have possession or custody of the information requested; b. The information requested falls under the Exceptions to FOI; or c. The request is an unreasonable subsequent identical or substantially similar request from the same requesting party whose request has already been previously granted or denied by the BIR. CHAPTER VI Remedies in Case of Denial SECTION 21. Remedies in Case of Denial . A party whose request for access to information has been denied may avail of the remedy set forth herein: 1. Administrative FOI Appeal to the FOI Appeals Authority. The requesting party may file an appeal of the adverse or unfavorable action of the FDM with the FOI Appeals Authority. The appeal shall be filed within fifteen (15) calendar days from the receipt of the notice of denial or from the lapse of the period to respond to the request. 2. The appeal shall be decided by the FOI Appeals Authority within thirty (30) working days from the filing of said written appeal. Failure to decide within the 30-day period shall be deemed a denial of the appeal. 3. The denial of the appeal by the FOI Appeals Authority shall be considered final, and the requesting party may file the appropriate judicial action in accordance with the Rules of Court. CHAPTER VII Request Tracking System SECTION 22. Request Tracking System . The Bureau shall establish a system to trace the status of all requests for information received by it, which may be paper-based, on-line or both. CHAPTER VIII Fees SECTION 23. No Request Fee . The Bureau shall not charge any fee for accepting requests for access to information. SECTION 24. Reasonable Cost of Reproduction and Copying of the Information . The FRO shall immediately notify the requesting party in case there shall be a reproduction and copying fee in order to provide the information. Such fee shall be the actual amount spent by the Bureau in providing the information to the requesting party. The schedule of fees shall be posted by the Bureau. SECTION 25. Exemption from Fees . The Bureau may exempt any requesting party from payment of fees, upon request stating the valid reason why such requesting party shall not pay the fee. CHAPTER IX Administrative Liability SECTION 26. Non-Compliance with FOI . Failure to comply with the provisions of this Manual shall be a ground for the following administrative penalties: a. 1st Offense Reprimand; b. 2nd Offense Suspension of one (1) to thirty (30) days; and c. 3rd Offense Dismissal from the service. SECTION 27. Procedure . The Revised Rules on Administrative Cases in the Civil Service shall be applicable in the disposition of cases under this Manual. SECTION 28. Provisions for More Stringent Laws, Rules and Regulations . Nothing in this Manual shall be construed to derogate from any law, any rules, or regulations prescribed by any body or agency, which provides for more stringent penalties. RECOMMENDING APPROVAL: (SGD.) JESUS CLINT O. ARANAS Deputy Commissioner Legal and Inspection Group (SGD.) LANEE C. DAVID Deputy Commissioner Information System Group (SGD.) CELIA C. KING Deputy Commissioner Resource Management Group (SGD.) NESTOR S. VALEROSO Deputy Commissioner Approved by: (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Executive Order No. 02 July 23, 2016 ANNEX B Freedom of Information Request Form Footnotes 1. Frontline Services as defined and enumerated in the Bureau's Citizen Charter.