BIR Ruling

May 15, 1974 The Director National Bureau of Investigation Manila S i r : This refers to your Subpoena Duces Tecum No. 10842 requesting that a duly authorized representative of this Office bring to the Anti-Organized Crime Division, that Bureau, a file copy of a certain Residence Certificate No. B-73515 issued on April 8, 1970 in Manila. In reply, I regret to inform you that your request cannot be granted for the reason that the desired residence certificate contains information on the income of the taxpayer named therein, the divulgence of which is prohibited under Section 347 of the Tax Code, quoted hereunder 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 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, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYER SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."