BIR Ruling

October 24, 1967 Fiscal Jose A. Cabato Pagadian, Zamboanga del Sur S i r : This refers to the 1st Indorsement of the Secretary of Finance dated October 3, 1967 relative to the letter of the Secretary of Justice dated September 4, 1967, requesting this Office to grant you permission to examine the books of accounts and records of Chuan Seng Corn Mill Company of Ozamis City, in connection with the cases against Provincial Governor Javier Ariosa which are now under investigation. LLphil In connection therewith, I have the honor to inform you that pursuant to Section 10, Regulations No. 33, the Bureau of Internal Revenue is authorized to make income tax returns and allied records available for inspection by the head of an executive department or any other bureau or office of the Philippine Government subject to the following conditions: 1. That the request for inspection must always be signed by the head of such executive department or other Government bureau or office, and 2. That the request must show in detail the reason for the inspection desired, the name and address of the taxpayer who makes to return, and the name and official designation of the one making the inspection. The foregoing requirements were imposed to safeguard the confidential nature of the returns and other allied records as expressed in Sections 81 and 347 of the Tax Code. It appearing that the foregoing requirements were complied with, the above-mentioned request is hereby granted. You may, therefore, go over the records of subject taxpayer at the BIR Regional Office in Zamboanga City. LLjur Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue