BIR Ruling

September 17, 1971 Mr. Arturo A. Borjal Suite 204 Insurance Center Bldg. Intramuros, Manila S i r : Your request for authority to look into the income tax returns and tax census statements for the years 1969 and 1970 of the following candidates is hereby granted: cdta (1) For Mayor of Manila Messrs. Antonio J. Villegas, Eduardo Figueras, Pablo V. Ocampo, Ramon D. Bagatsing, Isaias M. Cayetano and Dominador C. Villazor; and (2) For Vice-Mayor of Manila Messrs. J. V. Cruz, Felicisimo R. Cabigao, Martin B. Isidro, Herminio Astorga And Polly (Pascuella) Cayetano Section 26 of Republic Act No. 6388 otherwise known as the Election Code of 1971 provides that the certificate of candidacy of a person running for an elective office must among others contain a waiver of the privilege from public disclosure of his income tax returns and tax census statements for the last two years immediately preceding the election, except financial statements attached thereto, said waiver to be effective only during the period of his candidacy. This letter will serve as authority for the Director of the Revenue Region where the abovementioned taxpayers filed their income tax returns and tax census statements for the years 1969 and 1970 to allow you or your duly authorized representative to have access to the said income tax returns and tax census statements, except the financial statements attached thereto. This authority is effective only during the period of candidacy of the abovenamed candidates which is until election day on November 8, 1971. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue