BIR Issuances – RMC No. 10-2025

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Revised People’s Freedom of Information Manual of the Bureau of Internal Revenue and Updated List of FOI Receiving Officers

Revenue Memorandum Circular (RMC) No. 010-2025

28 January 2025

This Circular is being issued to confirm the Bureau of Internal Revenue’s consistent compliance and commitment to institutionalize within the agency, Executive Order (EO) No. 2, s. 2016, also known as the Freedom of Information (FOI) Program.

In order to ensure full compliance and observance of the FOI Program, the BIR published and consolidated herewith, for the information of the public, the following:

  1. Bureau of Internal Revenue’s FOI Manual (Annex “1”);
  2. The list of FOI Receiving Officers as of December 2024 (Annex “2”);
  3. The One-page FOI Manual (Annex “3”),
  4. The BIR FOI Request Process Flowchart (Annex “4”); and
  5. The List of Exceptions to the Right to Access of Information (Annex “5”).

Copy of the RMC and its Annexes can be accessed thru the links below.

RMC No. 10-2025.pdf

RMC 10-2025 Annex 1.pdf

RMC 10-2025 Annex 2.pdf

RMC 10-2025 Annex 3.pdf

RMC 10-2025 Annex 4.pdf

RMC 10-2025 Annex 5.pdf

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