BIR Ruling [DA-278-99]

May 13, 1999 BIR RULING [DA-278-99] Economic Intelligence & Investigation Bureau National Capital Region NIA Road, East Triangle Diliman, Quezon City Attention: Atty . Bonifacio M . Sison Director Gentlemen : This refers to your undated letter which was referred to this Office by the Regional Director of Revenue Region No. 7, Quezon City, requesting for certified true copies of the income tax returns for the taxable years 1992, 1993, 1994, 1995, 1996 and 1997 of the following: 1. Prestige Umbrella, Inc.; 2. Anderson's Global, Inc. and 3. Super Globe, Inc. to be used for official purposes in connection with the on-going investigation being conducted by that Office. In reply, we regret to deny your request 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 mission, 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, (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner Legal and Enforcement Group