REVENUE MEMORANDUM CIRCULAR NO. 82-2018 issued on September 28, 2018 supplements the People’s Freedom of Information (FOI) Manual of the BIR to ensure its full compliance with Executive Order No. 2, s. 2016 (Operationalizing in the Executive Branch the People’s Constitutional Right to Information and the State Policies of Full Public Disclosure and Transparency in the Public Service and Providing Guidelines Therefor).

     Attached in the Circular are the Bureau’s FOI Receiving Offices and their respective Receiving Officers, FOI request process flowchart, and FOI List of Exceptions.