RMO No. 15-2026 Digest

RMO No. 15-2026 (issued July 7, 2026) prescribes BIR guidelines for handling Freedom of Information (FOI) requests under Executive Order No. 2, s.2016. Every Revenue Region and RDO must designate an FOI Receiving Officer (FRO) as initial point of contact, who evaluates requests and transmits them within one working day to an FOI Decision Maker (FDM). Requesters must file an FOI Request Form stating a specific purpose and submit at least two valid government-issued IDs. The Bureau must respond within fifteen (15) working days of a fully compliant request, extendable by up to twenty (20) working days for extensive searches, voluminous records, or fortuitous events. Requests may be denied on enumerated grounds, including lack of custody, vexatious requests, executive privilege, and confidentiality of taxpayer records under Section 270 of the NIRC. Requests outside the FOI program (frontline services, complaints) are redirected to other channels, such as the Enhanced eComplaint System per RMO No. 28-2021.