BIR Ruling

September 17, 1976 Mr. Jenly O. Tirazona Military Security Unit, PA Fort Bonifacio, Rizal S i r : This refers to your letter dated August 6, 1976 requesting that you furnished xerox copies of the Statement of Assets and Liabilities for the year 1974-1975 of the persons named therein. In reply, I regret to inform you that your request cannot be granted in view of the prohibition contained in Section 8 of Presidential Decree No. 379, as amended by Presidential Decree No. 417, which provides, viz: "SEC. 8. Unlawful divulgence of information . (a) No information in the statement herein required shall be published except in the form of tabulations and summaries having no reference to the person. (b) It shall be unlawful for any officer of employee of the Bureau of Internal Revenue or any government entity having knowledge of such declaration of assets, liabilities and net worth to disclose to any person any information relative to such declaration and any violation hereof shall subject such offender to a fine in the amount of not less than five thousand pesos or imprisonment for not less than two years, or both, and shall be summarily dismissed from the service for cause." aisa dc Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3