ABS-CBN Broadcasting Corporation

March 30, 2007 BIR RULING [DA-198-07] DA-387-2000; Sec. 270, NIRC ABS-CBN Broadcasting Corporation Mo. Ignacia St. cor. Sgt. Esguerra Ave. Quezon City Attention: Jobelle Tayawa Researcher Gentlemen : This refers to your letter dated November 28, 2006, requesting for documents pertaining to a particular taxpayer with his alleged various aliases. It is represented that you make this request on behalf of "The Correspondents", an award-winning program of the ABS-CBN News and Currents Affairs Department that tackles issues concerning Filipinos from all walks of life; that on December 5, 2006, correspondent Abner Mercado was planning to report on the Henry Calugcag (a.k.a Hank Jacinto ) case; that Calugcag is currently detained in Honolulu, Hawaii, charged with identity theft, first-degree theft and second degree forgery; and that your team would like to investigate further about the person's businesses, among other transactions, in the country, hence, this request. 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." cCHITA It is evident from the above provision that BIR personnel cannot divulge information gained from taxpayers concerning the latter's business, income, or estate as well as the secrets, operation, style or work, or apparatus of any manufacturer or producer, or confidential information regarding the business of any taxpayer. Section 270 is clear in its intent to protect taxpayers from having their otherwise sensitive and private information unnecessarily revealed to other parties. 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 taxpayer's 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