BIR Ruling [DA-089-96]

February 28, 1996 BIR RULING [DA-089-96] Hon. Heherson T. Alvarez Senate of the Philippines Manila S i r : This refers to your letter dated 12 December 1995 requesting for true copies of the Income Tax Returns for 1992, 1993 and 1994 of the following PNP Camp Crame, Quezon City personnel, to wit: cdtech Name TIN 1. Alfredo Fernandez y Mejia 151-798-539 2. Antonio Andres y Avila 122-512-085 3. Arturo Joson y Martin 105-676-109 4. Pedro Desuasido Jr. y Porlaje 138-658-301 5. Gloria Victoria Garabato y Pea 100-597-257 6. Josephine Gamboa y Gundran G5364-M2461-A8 In reply, we regret to deny your request in view of the prohibition under Section 269 of the Tax Code, as amended which is quoted as follows: "SEC. 269. Unlawful divulgence of trade secrets . Except as provided in Section 74 (now 64) 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 fined in a sum of not less than five thousand pesos but not more than ten thousand pesos, or imprisoned for a term of not less than six months but not more than five years, or both." (emphasis supplied) Moreover, in Opinion No. 72, Series of 1991, the Secretary of Justice opined that a BIR official or employee who discloses to a Senate Committee, e. g., Senate Committee on Ways and Means, an individual income tax return even in compliance with its subpoena duces tecum is liable under Section 269 of the Tax Code. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue