REVENUE MEMORANDUM ORDER NO. 11-2013 issued on April 23, 2013
prescribes the procedure for processing and responding to requests for official information or
documents from the Bureau of Internal Revenue (BIR).
All requests for official information or documents from the BIR made by any government
office, department, bureau, agency and instrumentality; or by private entities shall be addressed
to the Commissioner of the Internal Revenue. Should a request for official information or
document be received by another office within the BIR, it shall be immediately be transmitted to
the Office of the Commissioner.
All responses to said requests shall be coursed through the Commissioner. Under no
circumstances shall a revenue official or employee provide or made known, in any manner,
official information or documents to a government office, department, bureau, agency or
instrumentality, or to a private entity without prior written approval from the Commissioner.
Any violations on the said procedure shall be considered as administrative infractions
under the Revised Code of Conduct for BIR Officials and Employees.