Revised People’s Freedom of Information Manual for the Bureau of Internal Revenue EAU OF INTERVAL REVENUE Jay ty AUB LS. 2023 | IG Te RECORDS MGT. DIVISIONTABLE OF CONTENTS Page Chapter - Overview Section 1. Purpose 1 Section 2. Structure 1 Section 3. Coverage 1 Chapter II - Definition of Terms Section 4. Definition of Terms 2 Chapter III - Functions of the FOI Offices, Officials and Employees Section 5. FOI Receiving Officer 4 Section 6. eFOI Receiving Officer 6 Section 7, FOI and eFOI Decision Maker (FDM) 6 Section 8. FOI and eFOI Appeals Authority 7 Chapter IV - Promotion of Openness in Government Section 9. Duty to Publish Information 7 Section 10. Accessibility of Language and Form 7 Section 11. Keeping of Records and Submission of Reports 8 Chapter V - Protection of Privacy Section 12. Protection of Privacy 8 Chapter VI - Standard Procedure for FOI Requests Section 13. Receipt of Request for Information 9 Section 14. Initial Evaluation orn Section 15. Transmittal of Request by the FRO to FDM 15 Section 16. Role of FDM in Processing the Request 15 Section 17. Request for Extension of Time 16 Section 18. Notice to the Requesting Party of the Approval/Denial of the Request 16 Section 19. Approval of the Request by the FDM 16 Section 20. Denial of the Request by the FDM 7 Chapter VII - Standard Procedure for eFOI Requests Section 21. Receipt of Request for Information 18 Section 22. Initial Evaluation 20 Section 23. Transmittal of Request by the €FRO to FDM 2 Section 24. Role of FDM in Processing the eFOI Request 2 Section 25. Request for Extension of Time 23 Section 26. Notice to the Requesting Party of the Approval/Denial of the Request 23 Section 27. Approval of the Request by the FDM B Section 28. Denial of the Request by the FDM py Chapter VIII - Remedies in Case of Denial Section 29. Remedies in Case of Denial/Partial Denial 4 Chapter XI - Tracking System Section 30. Request Tracking System B Chapter X - Fees Section 31. No Request Fee 26 Section 32. Reasonable Cost of Reproduction and Copying of the Information 26 Section 33. Exemption from Fees 26 Chapter XI - Administrative Liability Section 34, Non-Compliance with the FOL 7 Section 35. Procedure 2 Section 36. Provisions for More Stringent Laws, Rules and Regulations 7 BUREAU OF INTERNAL REVENUE WATYING MNCHAPTER I Overview Section1. Purpose. — Executive Order (EO) No. 2, otherwise known as the Freedom of Information (FOI) EO issued on 23 July 2016, seeks to operationalize the Constitutional provisions on full public disclosure of all State transactions involving public interests (ection 28, Article II) and the right of the people to information on matters of public concern (Section 7, Article Il). Pursuant to and in compliance with the foregoing mandate of the FOI EO, the People’s FOI Manual for the Bureau of Internal Revenue was formulated in 2017. Since then, the Bureau of Internal Revenue (Bureau) has continued to improve and update its FOI Manual in order to further better serve the public. Thus, the Bureau hereby submits this Revised People’s FOI Manual (Manual). The purpose of this Manual is to guide and assist the public in the processes and procedures involved in the requests for information pursuant to EO No. 2. It likewise sets out the rules, procedures and guidelines to be followed by the officials and employees of the offices under the Bureau. The rules, procedures and guidelines provided for in this Manual, having been issued pursuant to EO No. 2, serve as an exception to Revenue Memorandum Order (RMO) No. 11-2013 dated April 23, 2013. Section 2. Structure. — 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 actions carried out under this Manual and may delegate this responsibility to the Assistant Commissioners and/or Division Chiefs. Section 3. Coverage. — This Manual shall cover all requests for information directed, filed or submitted to the offices under the Bureau pursuant to EO No. 2. LAG RECORDS MGT. DIVISION Revised People’s FOIManual for the BIR | 1BUREAU OF INTERNAL © CHAPTER IL Definition of Terms Section 4, 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 office on the disclosability and availability of the records before any final determination is made. This process is called a "consultation." Data Subject — refers to an individual whose personal information is processed. eFOI Portal — online platform where eFOI requests will be automatically sent to the agencies. concerned for_-~—simmediate __ processing. (https:/ /www.foi.gov.ph/) Exceptions — information that should not be released and disclosed in response to an FOI request because they are protected by the Constitution, laws or jurisprudence.' 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 under 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. FOI Contact — the name, address, and phone number of each government office where you can make an FOI request. FOI Request — an FOI request personally submitted to a government office asking for information on any topic. eFOI Request — an FOI request submitted online through the eFOI Portal asking for information on any topic, FOI Receiving Officer — the public officer who shall receive and conduct an initial evaluation of the FO! request. eFOI Receiving Officer — the public officer who shall receive and conduct an initial evaluation of the eFOI request. FOI Decision Maker — the public officer who shall conduct the final -evaluation of the FOI/eFOI request. Frequently Asked Information — information released in response to an FOI request that the agency determines have become or are likely to become the subject of subsequent request for substantially the same records. * See RMC No. 105-2021 circularizing Memorandum Circular No. 89 issued by the Office of the President entitled “Updating the Inventory of Exceptions to the Right to Access of Information Under Executive Order (EO) No. 02, Series of 2016” Revised People’s FOI Manual for the BIR. | 2Full Denial — when the Bureau cannot release any records in response to an FOI request, because, for instance, the requested information is exempt from disclosure in its entirety or no records responsive to the request could be located. Full Grant — when a government office can disclose all records in full response to an FOI request. 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. 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. 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. Partial Grant/Partial Denial — when a government office can disclose portions of the records in response to an FOI request, but must deny other portions of the request. Personal Information — refers 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. Pending Request or Pending Appeal — an FOI request or administrative appeal for which a goverment 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. 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. Received Request or Received Appeal — an FOI request or administrative appeal that an agency has received within a fiscal year. Revised People’s FOI Manual for the BIR .|_ 3