BIR Ruling [DA-173-96]

May 16, 1996 BIR RULING [DA-173-96] National Bureau of Investigation Manila Attention: Atty. Santiago Y. Toledo Director Gentlemen : This refers to your letter dated April 10, 1996 requesting for certified true copies of the income tax returns, including financial statements, if any, of the following individuals and business entities covering the period from 1991 up to 1995: 1. Helen Yuchengco-Dee 7. Extelcom 2. Francis G. Estrada 8. Marifil Holdings Corporation 3. Jose L. Cortes, Jr. 9. Millicom 4. Antonio Alindogan 10. Philcomsat 5. Renato H. Valdecantos 11. Hermitage Holdings, Inc. 6. Felipe Gozon 12. Republic Broadcasting System, Inc. 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 64 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 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." Very truly yours, (SGD.) LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue