BIR Ruling [DA-290-96]

July 30, 1996 BIR RULING [DA-290-96] Atty. Jose C. Sahagun 188-B Mariveles St. La Loma, Quezon City S i r : This refers to your letter dated June 16, 1996 requesting for certified true copies of the Assets and Liabilities and Income Tax Return of the following persons: 1. Erlinda I. Tabayoyong of 92 Jasmin Street, Roxas District, Quezon City; and 2. Felicito B. Reyno and Leonora Reyno, with residence and post office address at 26 Matulungin Street, Central District, Quezon City. the purpose of which is to determine their financial capacity in a criminal case filed against them before the Regional Trial Court of Quezon City, Branch 85. In reply thereto, please be informed that your request cannot be granted in view of the prohibition under Section 269 of the Tax Code, as amended, which reads as follows: "Section 269. Unlawful Divulgence of Trade Secrets. Except as provided in Section 74 (now 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 of 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) Very truly yours, (SGD.) LIWAYWAY VINZONS-CHATO Commissioner of the Internal Revenue