BIR Ruling

November 29, 1972 Atty. Argus B. Gonzaga POLCOM Senior Agent Police Commission Quezon City S i r : This refers to your letter dated November 16, 1972 requesting issuance of certified true copies of the income tax returns for the year 1971 of the following persons, namely: 1. Atty. G.P. RAMOS of the Julieta Circle, near the Horseshoe Drive, Quezon City; 2. WILFREDO A. RAMOS; 3. FRANCISCO RAMOS of N. Domingo, San Juan, Rizal; 4. ELLIS VALMONTE of St. Francis St., Cubao, Quezon City; and 5. MATEO CONTRERAS. As represented, the returns will be utilized in the confidential investigation being conducted by the Police Commission. cdt In reply thereto, I have the honor to inform you that your request cannot be granted in view of the prohibition under Section 247 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 that 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 of Internal Revenue, 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 regulations to be prescribed within sixty days from the date of 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 containing 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 Sec. 16, R.A. No. 6110)" Under the aforequoted provisions of law, an order from the President of the Philippines should first be secured by that Office before your request can be granted. In this connection, it is likewise required under Regulations No. 33 of the Department of Finance implementing said Sections 81 and 347 of the Tax Code that request of this nature must be in writing duly signed by the Chairman or Head of the Office or agency; and the request must show in detail the reason or reasons for the inspection and/or use of the returns and information desired, the name and address of the taxpayer who made the return or whose data and records are sought to be taken, and the name and official designation of the one making the inspection. aisadc Very truly yours MISAEL P. VERA Commissioner of Internal Revenue