BIR Ruling

June 19, 1972 Mr. Nicholas M. Baran Department of Economics Ateneo de Manila University P. O. Box 154 Manila S i r : This is in reply to your letter of the 15th instant requesting information as to the top individual taxpayers and their corresponding gross income for the years 1960 and 1969. It appears that as a candidate for a Master of Arts degree in Economics at the Ateneo de Manila University, the desired information will be used in connection with a research being conducted by you in preparation of a thesis entitled "The Distribution of Personal and Corporate Income in the Philippines." As divulgence of information regarding the business, income, or inheritance of any taxpayer, the secrets, operation, style of work, or apparatus of any manufacturer or producer is prohibited by Section 347 of the Tax Code, this authority given you is limited to the gathering of information and/or data pertaining to the gross income of the said top individual taxpayers or the aggregate data pertaining to all of them for the years 1970 and 1969 but without linking or identifying the covered taxpayers in name to the data thus gathered. In this connection, it may be stated that, should you effect the publication of the figures you may gather together with the identities of the taxpayers concerned, you may be held criminally liable under Section 349 of the Tax Code which for ready reference is reproduced, viz: Sec. 349. Producing unlawful divulgence of trade secrets . Any person who causes or procures an officer or employee of the Bureau of Internal Revenue to divulge any confidential information regarding the business, income, or inheritance of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties, and which it is unlawful for him to reveal, and any person who publishes or prints in any manner whatever, not provided by law, any income, profits, losses, or expenditures appearing in any income tax return 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 year, or both." cdti This will serve as authority for all internal revenue officers concerned to furnish you the desired information subject to the abovestated limitations. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue