BIR Ruling [DA-191-99]

March 29, 1999 BIR RULING [DA-191-99] Mr. Pepito B. Baynosa Revenue District Officer Revenue District No. 43 Pasig City S i r : This refers to your 1st Indorsement dated March 15, 1999 requesting for a ruling as to whether or not you can furnish Mr. Irineo B. Geronimo certified true copy of the permit to print sales invoices particularly Authority No. 3AV00000/19922 dated December 16, 1998 issued to Adela Esman Balleras, proprietress of GRACERO. dctai In reply, please be informed that the aforesaid request of Mr. Geronimo can not be granted in view of the prohibition under Section 270 of the Tax Code of 1997 which provides, viz: "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." Very truly yours, Commissioner of Internal Revenue By: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)