BIR Ruling

November 14, 1966 2nd Indorsement Returned to the Regional Director BIR Regional District No. 3, San Fernando, Pampanga, the within Subpoena dated November 10, 1966 issued by the National Bureau of Investigation commanding him or his authorized representative to appear in the Office of the Anti-Graft Division, NBI, Manila on November 16, 1966 and to bring with him the income tax returns from 1961 to 1965, inclusive, of Atty. Primitivo Adaoag, Municipal Judge of Geroma, Tarlac. It appears that the subpoena issued by the NBI is signed only by the Assistant Director; that it does not specify in detail the reason for the production of the income tax returns in question; and that it does not state whether or not there is a pending case against Atty. Primitivo Adaoag for violation of the provisions of Republic Act Nos. 1379 and 3019. In view of the foregoing and considering the confidential nature of income tax returns as expressed in Sections 81 and 347 of the Tax Code, the income tax returns in question may not be produced without violating the aforecited provisions of law. Income tax returns may be furnished to other Government offices only in accordance with the procedure laid down in Section 10 of Regulations No. 33 of the Department of Finance, which provides as follows: "Sec. 10. Inspection of returns at the instance of other executive departments . When the head of an executive department (other than the Department of Finance) or of any other bureau or office of the Philippine Government, desires to inspect or to have some other officer or employees of his branch of the service inspect a return in connection with some matter officially before him, the inspection may, in the discretion of the Secretary of Finance, be permitted upon written application to him by the head of such executive department or other Government bureau or office. The application must be signed by such head and must show in detail why the inspection is desired, the name and address of the taxpayer who made the return, and the official designation of the one it is desired shall inspect the return. When the head of a bureau or office in the Department of Finance, not a part of the Bureau of Internal Revenue, desires to inspect a return in connection with some matter officially before him, other than an income tax matter, the inspection may, in the discretion of the Secretary, be permitted upon written application to him by the head of such bureau or office, showing in detail why the inspection is desired. The reasons submitted for permission to inspect as provided in this section shall be considered by the Secretary and a decision reached by him whether the reasons are sufficient to permit the inspection." Be guided accordingly. aisadc (SGD.) MISAEL P. VERA Commissioner of Internal Revenue