S/Supt. Noel O. Delos Reyes

February 6, 2007 BIR RULING [DA-069-07] DA-387-2000; Sec. 270, NIRC S/Supt. Noel O. Delos Reyes Chief, AFFCCD-CIDG Philippine National Police Camp Crame Quezon City S i r : This refers to your letter dated December 13, 2006, requesting this Office to furnish you, on or before December 19, 2006, all information/data relative to the following Taxpayer Identification Numbers (TIN): 1. 224-320-704 2. 223-420-251 In reply, please be informed that Section 270 of the Tax Code of 1997, as amended by Republic Act (RA) No. 9337, provides that: "SEC. 270. Unlawful Divulgence of Trade Secrets . Except as provided in Section 71 of this Code and Section 26 of Republic Act No. 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." TAScID Based on the foregoing, we regret to inform you that the nature of your request does not fall under any of the instances where the abovementioned taxpayers' information may be revealed and as such, this Office is constrained to withhold such information pursuant to Section 270 of the same Tax Code. Very truly yours, Commissioner of Internal Revenue By: (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service