BIR Ruling

June 4, 1973 The Director National Bureau of Investigation Manila S i r : This refers to your letter dated May 25, 1973 requesting that you be furnished with certified true copies of the income tax returns filed by Simon P. Leonor, Jr. of Villaverde Subdivision, Novaliches, Quezon City and Quezon Province, for the years 1970, 1971 and 1972. cdtech In reply, I have the honor to inform you that your request is hereby granted, it appearing that the returns will be utilized in an anti-dummy investigation of the aforenamed taxpayer being conducted by that Office. This letter will serve as authority for the Regional Director, Revenue Region No. 6 Quezon City and the Regional Director, Revenue Region No. 10, Lucena City to furnish that Office thru its duly authorized representative, with certified true copies of the income tax returns of the abovementioned taxpayer for the said years 1970, 1971 and 1972 provided that the said Regional Directors have already finished with their routinary examination of the returns pursuant to Section 51(b) of the Tax Code, in relation to Section 81 of the same Code. Attention is however invited in this connection to existing provisions of law prohibiting divulgence of information that may be taken from the said returns. cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue