BIR Ruling

November 2, 1971 1st Indorsement Returned to the Director, Revenue Region No. 14, Bacolod City, the attached letter dated October 1, 1971 of Mr. Quintin G. Katalbas, NP Chairman, Sagay, Negros Occidental, requesting certified true copies of the income tax returns and tax census statements for the years 1969 and 1970 of the following candidates of Sagay, Negros Occidental: aisa dc 1. Mayor Jose H. Puey, Jr. 2. Angel Lobaton, Jr. Section 26 of Republic Act No. 6388 otherwise known as the Election Code of 1971 provides that the certificate of candidacy of a person running for an elective office must among others contain a waiver of the privilege from public disclosure of his income tax returns and tax census statements for the last two years immediately preceding the election, except financial statements attached thereto, said waiver to be effective only during the period of his candidacy. Accordingly, that Office is hereby authorized to furnish Mr. Quintin G. Katalbas with certified true copies of the income tax returns and tax census statements for the years 1969 and 1970, except the financial statements attached thereto, of Messrs. Jose H. Puey, Jr. and Angel Lobaton, Jr. This authority is effective only during the period of candidacy of the abovementioned candidates which is until election day or November 8, 1971. cdt MISAEL P. VERA Commissioner of Internal Revenue