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.