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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 22, 1976

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March 22, 1976 Mr. Angel B. Mallonga, Jr. Chief of Police Butuan City S i r : This refers to your letter dated August 15, 1975 requesting that you be furnished a list of taxpayers whose assets are not less than P25,000.00 within the jurisdiction of Butuan City. aisa dc In reply, I have the honor to inform you that your request cannot be granted in view of the penal provision contained in Section 10 of Revenue Regulations No. 4-74 implementing Presidential Decree No. 379, dated January 21, 1974, as amended which provides, viz: "SEC. 10. Penal Provisions . (a) Any officer or employee of the Bureau of Internal Revenue or any government entity having knowledge of the declaration of assets, liabilities and net worth required in these regulations who shall disclose the same to any un-authorized person shall be subject to a fine in the amount of not less than Five Thousand Pesos or imprisonment for not less than two years, or both, and shall be summarily dismissed from the service for cause." cdi Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3

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