BIR Ruling

December 1, 1970 Mr. Enrique P. Syquia Suite 302-310 Samanillo Bldg. Escolta, D-405, Manila S i r : This refers to your letter dated November 25, 1970 requesting certified true copies or xerox copies of the income tax returns of Messrs. Carlos Valdes, Jose Marcelo and Antonio Araneta, Jr. for the years 1968 and 1969. It appears that copies of the said returns will be used as evidence in a petition now pending before the Commission on Elections for the disqualification of Messrs. Vlades, Marcelo and Araneta, Jr. as candidate for delegates to the Constitutional Convention from the 4th district of the City of Manila; that one of the grounds for the petition for disqualification of the aforesaid candidate is lack of residence as required by law; and that in support of such petition, one of the evidence required is the information stated by the said candidates as to their addresses and residences in their income tax returns for 1968 and 1969. cd In reply thereto, I regret to have to inform you that your request cannot be granted in view of the prohibition under Sections 347 and 81 of the Tax Code which read thus: "SEC. 347. Unlawful divulgence of trade secrets . Except as provided in Section 81, any officer or employee of the Bureau of Internal Revenue who divulges to any person or makes known in any other manner than may be provided by law information regarding the business, income or inheritance of any taxpayer, the secrets, operation, style of work, or apparatus of any manufacturer or producer, or confidential information regarding the business of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties, shall be fined in a sum of not more than two thousand pesos or imprisoned for a term of not less than six months nor more than five years, or both." "SEC. 81. Disposition of income tax returns : publication of lists of persons filing returns and paying taxes . After the assessment shall have been made, as provided in this Title, the returns, together with any corrections thereof which may have been made by the Commissioner, shall be filed in the office of the Commissioner of Internal Revenue and shall constitute public records and be open to inspection as such upon the order of the President of the Philippines under rules and regulations to be prescribed within sixty days from the date of the effectivity of this Act by the Secretary of Finance. "The Commissioner of Internal Revenue may in each year cause to be prepared and published in any newspaper and otherwise make available to public inspection upon written request and pursuant to regulations to be prescribed by the Secretary of Finance, lists contained the names and addresses of persons who have filed income tax return with the amount of income declared and the income tax paid by each. The list of taxpayers for the preceding taxable year in each municipality or city shall be posted at the main entrance of the respective municipal building or city hall." (As amended by Republic Act No. 6110) cdti Very truly yours, CONRADO P. DIAZ Acting Commissioner of Internal Revenue