BIR Ruling [DA-191-98]

May 15, 1998 BIR RULING [DA-191-98] Deutsche Morgan Grenfell Securities Phils., Inc. 23rd Floor Tower One, Ayala Triangle Makati City Attention: Mr . Tien Doe Asst . Director for Research Department Gentlemen : This refers to your faxed letter dated June 4, 1997 requesting for a copy of the historical data on beer tax (excise tax) paid by San Miguel Corporation and Asia Brewery starting from 1990-1995. In reply, please be informed that then Section 269 of the Tax Code, as amended, (now Sec. 270 of the Tax Code of 1997) makes it unlawful for any officer or employee of the Bureau of Internal Revenue, except as provided in Section 71 of the Tax Code of 1997, and Section 26 of R.A. No. 6388, to divulge to any person or make known in any other manner than may be provided by law, information regarding the business, income or estate of any taxpayer . . ., or confidential information regarding the business of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties . Conversely, Section 278 of the same Code provides that any person who causes or procures an officer or employee of the Bureau of Internal Revenue to divulge any confidential information regarding the business, income, or inheritance of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties, and which it is unlawful for him to reveal, and any person who publishes or prints in any manner whatever, not provided by law, any income, profit, loss, or expenditure appearing in any income tax return shall be fined in a sum of not more than Two thousand pesos (P2,000.00) or imprisoned for a term of not less than six (6) months nor more than five (5) years, or both. In view thereof, it is the opinion of this Office as it hereby holds that your request for a copy of the historical data on beer tax/excise tax paid by San Miguel Corporation and Asia Brewery starting from the period of 1990 to 1995 cannot be granted for lack of legal basis. ((BIR Ruling No. 90-92 dated March 19, 1992) Very truly yours, (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner Legal & Enforcement Group