BIR Ruling [DA-028-03]

January 30, 2003 BIR RULING [DA-028-03] 270 Atty. Manuel Lao Ong 2nd Floor, Parreo Bldg. Bacolod City S i r : This refers to your letter dated September 1, 2002 requesting for a certification of the amount of withholding tax or certified copies of withholding tax or any pertinent documents related thereto from the year 1999 up to the present submitted by Petron Corporation, in behalf of the following employees of Petron Corporation, Banago Bulk Plant, Bacolod City, namely: 1. Rolly Calbo 2. Roger Molina 3. Antonio Magbanua 4. Larry Fernandez in connection with the labor case docketed as RAB Case No. 06-07-10478-96, 06-09-10482-96, 06-11-10594-96 (NLRC Case No. V-0337-97, CA-G.R. SP No. 50164 and SC-G.R. No. 143262). Please be informed that Section 270 of the Tax Code of 1997 provides, viz. : ADSTCa "SEC. 270. Unlawful Divulgence of Trade Secrets. Except as provided in Section 71 of this Code and Section 26 of Republic Act Numbered 6388, 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 estate of any taxpayer, the secrets, operation, style or 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 upon conviction for each act or omission, be punished by a fine of not less than Fifty thousand pesos (P50,000) but not more than One hundred thousand pesos (P100,000), or suffer imprisonment of not less than two (2) years but not more than five (5) years, or both." (Emphasis supplied) By divulging the withholding tax of the said employees would tantamount to divulgence of their respective income as figure can easily be drawn therefrom. Based on the foregoing, we cannot grant the request in view of the prohibition under Section 270 of the Tax Code of 1997. Very truly yours, Commissioner of Internal Revenue By: (SGD.) MILAGROS V. REGALADO Assistant Commissioner Legal Service