BIR Ruling

August 10, 1970 Atty. Roger C. Berbano Suite 608 Trinity Bldg. T.M. Kalaw Street Ermita, Manila S i r : This refers to your letter dated July 11, 1970 requesting certified true copies or xerox copies of the income tax returns of a certain Mr. Lucio So of Santiago, Isabela and Dagupan City for the years 1964 to 1969. cd It appears that copies of the said returns will be used as evidence in the deportation proceedings filed against Mr. Lucio So at the Department of Justice. In reply thereto, I regret to have to inform you that your request cannot be granted in view of the prohibition under Sections 347 and 81 of the Tax Code which read thus: "SEC. 347. Unlawful divulgence of trade secrets .Except as provided in Section 81, any officer or employee of the Bureau of Internal Revenue who divulges to any person or makes known in any other manner than may be provided by law information regarding the business, income, or inheritance of any taxpayer, the secrets, operation, style of work, or apparatus of a any manufacturer or producer, or confidential information regarding the business of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties, shall be fined in a sum of not more than two thousand pesos or imprisoned for a term of not less than six months nor more than five years, or both." "SEC. 81. Disposition of income tax returns ; publication of lists of persons filing returns and paying taxes . After the assessment shall have been made, as provided in this Title, the returns, together with any corrections thereof which may have been made by the Commissioner, shall be filed in the office of the Commissioner of Internal Revenue and shall constitute public records and be open to inspection as such upon the order of the President of the Philippines under rules and regulations to be prescribed within sixty days from the date of the effectivity of this Act by the Secretary of Finance. "The Commissioner of Internal Revenue may in each year cause to be prepared and published in any newspaper and otherwise make available to public inspection upon written request and pursuant to regulations to be prescribed by the Secretary of Finance, lists containing the names and addresses of persons who have filed income tax return with the amount of income declared and the income tax paid by each. The list of taxpayers for the preceding taxable year in each municipality or city shall be posted at the main entrance of the respective municipal building or city hall." (As amended by Republic Act No. 6110) cdti Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue