BIR Ruling [DA-257-96]

July 19, 1996 BIR RULING [DA-257-96] Hon. Roilo Golez House of Representatives Quezon City S i r : This refers to your letter dated June 24, 1996 requesting for a certified true copy of the capital gains tax paid by Mr. Aniano Desierto at the BIR Marikina District for the sale of his property at No. 18 Pres. Aguinaldo St., Industrial Valley Subdivision, Marikina. 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 74 (Row 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." (Emphasis supplied) Moreover, in Opinion No. 72, Series of 1991, the Secretary of Justice opined that a BIR official or employee who discloses to a Senate Committee, e.g., Senate Committee on Ways and Means, an individual income tax return even in compliance with its subpoena duces tecum is liable under Section 269 of the Tax Code. cdi Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue