BIR Ruling

April 29, 1976 The Honorable The Undersecretary Department of National Defense Camp General Emilio Aguinaldo Quezon City S i r : In connection with your request that the National Defense College of the Philippines researchers assigned to complete the data on the Economic Survey of the Philippines be allowed access to available materials and documents of this Office, please be informed that unless the data desired to be obtained is specified, this Office cannot grant your request in view of the prohibition under Section 347 of the Tax Code, as amended by Presidential Decree No. 69 which provides as follows: "Sec. 347. Unlawful divulgence of trade secrets . Except as provided in Section 81 of this Code and Section 26 of Republic Act Numbered Six Thousand Three Hundred Eighty-Eight, any officer or employee of the Bureau of Internal Revenue who divulges to any person or makes known in any other manner than may be provided by law 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 regarding the business of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties, 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 years, or both." Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3