BIR Ruling [DA-204-99]

March 30, 1999 BIR RULING [DA-204-99] Mr. Florante A. Falsis Captain, Philippine Air Force 3002nd Security and Investigation Squadron Villamor Air Base, Pasay City S i r : This refers to your letter dated January 22, 1998 requesting that you be furnished with a copy of the income tax returns of Ms . Esperanza P . Tallada with address at 25th Avenue, Murphy, Quezon City, for taxable years 1978 to 1988. You stated that you need the same in connection with a confidential investigation being conducted on the said person. LibLex In reply, please be informed that Section 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 Sec. 71 of the Tax Code of 1997 and Sec. 26 of Republic Act 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 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. Conversely, 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) or imprisoned for a term of not less than six (6) months nor more than five (5) years, or both. (Sec. 278 of the Tax Code of 1997) In view thereof, it is the opinion of this Office as it hereby holds that your request for a copy of the income tax returns of Ms . Esperanza P . Tallada for the taxable years 1978 to 1988 cannot be granted for lack of legal basis. (BIR Ruling No. 90-92 dated March 19, 1992) Very truly yours, Commissioner of Internal Revenue By: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)