BIR Ruling

April 8, 1970 Mr. Calixto Gasilao, Sr. 231-C I. Lopez Street Mandaluyong, Rizal S i r : In reply to the queries contained in your letter dated December 10, 1969, I have the honor to inform you as follows: 1. Any person even if he is employed in the government can be an informer under Section 346 of the Tax Code, as amended, by Republic Act No. 4715 which gives reward equivalent to 20% of the value or proceeds derived from the sale of confiscated smuggled articles. However, any person, except a government official or employee, can be an informer under Republic Act No. 2338 which gives reward consisting of 25% of the revenues, surcharges and fines imposed and collected. An informer in order to be entitled to the reward provided for under the aforesaid Act should submit his information in writing and under oath prior to, or simultaneous with, the action taken thereon. 2. Except when the information is proven to be malicious or false, the identify of the informer shall be kept confidential at all times, either before or after termination of the case and shall not be disclosed to unauthorized persons, especially to the taxpayer, without the informer's consent. Any government official or employee who maliciously reveals the identity of any informer without his consent shall be subject to sever disciplinary action. (Sec. 2, R. A. No. 2338). 3. An information concerning tax evasion will be entertained by this Bureau from any person qualified to be an informer irrespective of the residence of the tax evader, the nature of the case and the amount involved. cdta 4. This Bureau provides no identification card or travelling expenses to tax informers. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue