REVENUE MEMORANDUM CIRCULAR NO. 105-2021 issued on October 4, 2021 circularizes Memorandum Circular No. 89 issued by the Office of the President titled “Updating the Inventory of Exceptions to the Right to Access of Information Under Executive Order (EO) No. 02, Series of 2016”.
                For the guidance of all government offices and instrumentalities covered by EO No. 2 (S. 2016) and the general public, the following are the exceptions to the right of access to information, as recognized by the Constitution, existing laws, or jurisprudence:
                 a. Information covered by Executive privilege;
                 b. Privileged information relating to national security, defense or international  relations;
                 c. Information concerning law enforcement and protection of public and personal safety;
                 d. Information deemed confidential for the protection of the privacy of persons and
                     certain individuals such as minors, victims of crimes, or the accused;
                 e. Information, documents or records known by reason of official capacity and are
                     deemed as confidential, including those submitted or disclosed by entities to
                     government agencies, tribunals, boards, or officers, in relation to the performance
                     of their functions, or to inquiries or investigation conducted by them in the exercise
                     of their administrative, regulatory or quasi-judicial powers;
                 f. Prejudicial premature disclosure;
                 g. Records of proceedings or information from proceedings which, pursuant to law or
                     relevant rules and regulations, are treated as confidential or privileged;
                 h. Matters considered confidential under banking and finance laws and their
                      amendatory laws; and
                 i. Other exceptions to the right to information under laws, jurisprudence, rules and
                    regulations.
                  The salient details and legal bases that define the extent and application of the exceptions are specified in the said Memorandum Circular.