BIR Ruling [DA-459-98]

October 16, 1998 BIR RULING [DA-459-98] Pambansang Kawanihan ng Pagsisiyasat (National Bureau of Investigation) M a y n i l a Attention: Atty . Edmundo T . Arugay Asst . Regional Director Chief, Special Action Unit (SAU) Gentlemen : This refers to your letter dated September 22, 1998 stating that you requested the Office of the Regional Director, Revenue Region No. 5, Valenzuela, Metro Manila to allow your technical team to examine the signatures of Francisco M. Angeles of 71 B. Serrano, Caloocan City appearing in his Income Tax Return for 1994, 1995 and 1996 in order to compare the signature of the said Francisco M. Angeles appearing in a questioned documents with those appearing in the aforementioned Income Tax Returns; that BIR Valenzuela in a letter dated September 11, 1998 denied your request; and that you now seek reconsideration of the said denial. Please be informed that your request is hereby granted inasmuch as the same does not violate Section 270 of the Tax Code of 1997 which provides: "SEC. 270. Unlawful Divulgence of Trade Secrets . Except as provided in Section 71 of this Code and Section 26 of Republic Act Numbered 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." (Emphasis supplied) In the instant case, what is being sought to be examined are the signatures only of Francisco M. Angeles appearing in the said Income Tax Returns. This will therefore, serve as an authority for the Assistant Commissioner, Information Systems and Operation Service to allow you or your duly authorized representative to take photographs/examine the signatures only of Francisco M. Angeles as appearing in his said Income Tax Returns without showing/including the other contents thereof, upon presentation of your or your authorized representative's identification card/paper. Very truly yours, Commissioner of Internal Revenue By: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)