BIR Ruling

October 19, 1972 3rd Indorsement Referred to the Regional Director, Revenue Region No. 13, Cebu City, for his information and appropriate action, the attached copy of the 2nd Indorsement on even date of the Commissioner of Internal Revenue relative to the request of Hadji Esmayaten Lucman for the production and/or presentation in the Court of First Instance of Cebu, Branch XI, 14th Judicial District Cebu City of the income tax returns of Mr. Benjamin Uy Rodriguez Uy Tian Kiu and his alleged registered business enterprises for the period correspondingly shown hereunder as follows: cdt 1. Benjamin Uy Rodriguez (Personal Income Tax from 1954-1968) 2. Ben Rodriguez Enterprises (PIT from 1954-1971) 3. Madipo Mercantile (PIT from 1967-1971) 4. Swimming Manufacturing (PIT from 1964-1971) 5. Sunrise Marketing (Income Tax Return from 1965-1971) Since the forgery case pending before the Court of First Instance of Cebu City, Branch XI, 14th Judicial District is a criminal case, certified true copies of the aforementioned income tax returns may be produced and presented in Court, in compliance with a subpoena duces tecum . (See B.I.R. Ruling No. 72-011, March 24, 1972) In view thereof, that Office is hereby instructed and authorized to furnish and/or produce in Court upon receipt of the proper subpoena duces tecum from the said Court, the income tax returns of Mr. Benjamin Uy Rodriguez @ Uy Tian Kium Ben Rodriguez Enterprises, Madipo Mercantile, Swimming Manufacturing and Sunrise Marketing for the abovestated period. For this purpose, photo copies of the aforementioned income tax returns may be presented and submitted in Court. MISAEL P. VERA Commissioner of Internal Revenue