BIR Ruling

December 15, 1975 2nd Indorsement Returned to the Revenue District Officer, Revenue District No. 21, Valenzuela, Bulacan, thru the Regional Director, Revenue Region No. 38, with the information, that he should comply with the final subpoena duces tecum duly served upon him by the National Bureau of Investigation requiring him to bring a copy of the report of investigation with enclosures submitted by Examiner Melencio Cea on the case of the Valenzuela Sawmill Company. In Opinion No. 18 dated February 8, 1960, the Honorable, the Secretary of Justice ruled: "Considering that the members of the investigation staff of the NBI are authorized to issue . . . subpoena duces tecum for the appearances . . . of any person for investigation' (Republic Act No. 157, Section 5(b), and considering that a subpoena duces tecum imports compulsory production of papers or documents by the person required so to do, it is believed that the cited provision in the NBI law constitutes an exception to the general ban against publicity of BIR records. Hence, an officer or employee of the BIR is duty-bound to honor and obey a subpoena duces tecum duly served upon him and he does not thereby become subject to penal sanction . Paraphrasing the Cu Unjieng case, supra, Section 347 was not intended to restrict the use of documents in the files of the BIR when their custodian is lawfully required to produce them or make their contents known". (Emphasis ours) (SGD.) EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3