BIR Ruling

July 29, 1969 The Director Revenue Region No. 5 Valenzuela, Bulacan S i r : This refers to your letter dated July 23, 1969 requesting information as to whether or not that Office can produce the income tax returns of Mr. Po Y. Kiok, San Jose, Nueva Ecija for the years 1951-1962-1966 and that of Mr. Leodegario de la Cruz, also of San Jose, Nueva Ecija for the years 1951-1962-1966 together with the sworn statement of assets and liabilities in compliance with a subpoena duces tecum issued by the Court of First Instance of Nueva Ecija, Fourth Judicial District, Branch VI without violating the provisions of Section 347 of the Tax Code. It appears that on June 5, 1969 the Court of First Instance of Nueva Ecija, Fourth Judicial District Branch VI, Cabanatuan City issued a subpoena duces tecum to the Director, Revenue Region No. 5, Valenzuela, Bulacan to produce the income tax returns of Mr. Po Y. Kiok, San Jose, Nueva Ecija for the years 1951-1962-1966 and that of Mr. Leodegario de la Cruz for the years 1951-1962-1966; a statement of assets and liabilities of Mr. Po Y. Kiok and Leodegario de la Cruz for 1958 to be used in connection with Criminal Case No. SD-406 entitled "People of the Philippines, Plaintiff, versus Po Y. Kiok, et al., Accused." In reply thereto, I have the honor to inform you that compliance with the subpoena duces tecum is violative of the provisions of Section 347 of the Tax Code which provide, viz: LibLex "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, 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." Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue