BIR Ruling

November 19, 1970 Mr. Noel Mondejar Federation of Free Farmers 39 Highland Drive, Blue Ridge Quezon City S i r : This refers to your letter dated September 3, 1970 requesting a certified true copy of the latest statement of assets and liabilities of the Matute Estate, Sigaboy, Gov. Generoso, Davao Oriental, which is allegedly needed in connection with the expropriation proceedings to be filed by the members of the Federation of Free Farmers. cdt In reply thereto, I have the honor to inform you that Section 6 of Republic Act No. 2070, as amended by Section 4 of Republic Act No. 5268, provides: "Sec. 6. No information in the tax register shall be published except in the form of tabulations or summaries having no reference to individuals. "Any such officer or employee who shall divulge to any unauthorized person information regarding the business, income, or inheritance of any taxpayer, the secrets, operation, style of work, or apparatus of any manufacturer or producer, or confidential information, knowledge of which was acquired by him in the discharge of his official duties under the provisions of this Act, shall be fined in a sum not exceeding two thousand pesos or imprisoned for a term of not less than six months nor more than five years, or both, in the discretion of the court, except in such instances where the information regarding the business, income, or inheritance of any taxpayer, the secrets, operation, style of work, or apparatus of any manufacturer or producer or confidential information is false or fraudulent, and this constitutes in itself a violation of the preceding section, in which case the obligation to reveal same to any duly constituted investigating body will exempt the officer or employee from any liability. Nothing contained in this section shall be construed to prevent Congress or any legislative committee to require the production of any statement referred to herein when relevant to the issues or matters subject to legislative investigation, for proper remedial or additional legislation: Provided . however , That no person who files the tax census statement required in this Act shall be prosecuted or subjected to any prosecution by using the statement or information therein contained as evidence against him except cases involving violation of this law." It will be noted that under the foregoing provision, information contained in statements of assets and liabilities are confidential in nature and may not be divulged without incurring criminal liability. Such being the case, it is regretted that this Office cannot furnish you certified copies of the statement of assets and liabilities of the Matute Estate. Very truly yours, CONRADO P. DIAZ Acting Commissioner of Internal Revenue