BIR Ruling

November 17, 1971 Mr. Quirico P. Evangelista Acting Chief, Complaints and Investigation Office Malacaang Park, Manila S i r : This refers to your letter dated November 17, 1971 requesting that your Office be furnished thru Atty. David P. Macayayong and Agent Hernando P. Bernabe with certified true copies of the income tax returns, filed by Mr. Agustin Dela Torre, Member, Board of Examiners for Marine Engineers, Cebu City. As represented, the returns will be utilized in a confidential investigation being conducted by that Office. aisa dc In reply, I have the honor to inform you that your request is hereby granted, pursuant to the authority contained in the 5th indorsement of the Executive Secretary dated July 12, 1960 issued to PAGCOM, predecessor of PARGO (Executive Order No. 4, dated January 7, 1967), now predecessor of that Office by virtue of Executive Order No. 208 dated February 9, 1970. This will serve as authority for the Regional Director of Revenue Region No. 13, Cebu City to furnish that Office, thru its duly authorized representatives with certified true copies of the income tax returns of the abovementioned taxpayer, provided that said Regional Director has already finished with his routinary examination of the returns pursuant to Section 51(b) of the Tax Code in relation to Section 81 of the same Code. Attention is invited to existing provisions of law prohibiting divulgence of information that may be taken from the said returns. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue