BIR Ruling [DA-474-99]

August 17, 1999 BIR RULING [DA-474-99] The Law Firm of Jaime G. Nagrampa 3/F Crispina Building 1589 Quezon Avenue, Quezon City Attention: Atty . Jaime G . Nagrampa Gentlemen : This refers to your letter dated May 26, 1999 requesting on behalf of your client, CI 35-95, for a reconsideration of our letter dated May 17, 1999, denying your client's request for a copy of the letter of Duty Free Phils. Services, Inc. (DFPSI) dated sometime in September 1998 which involves DFPSI's request for approval of its application for suspension of payment of its VAT liabilities which was the subject of a compromise settlement on January 9, 1998 and the action taken thereon by this Office. It is represented that the requested document will be used to pursue your client's application for payment of informer's reward. In reply, we regret to inform you that your request for reconsideration cannot be given due course. This Office maintains the position that since your client is not a party in interest with respect to the VAT liabilities of Duty Free Phils. Services, Inc., he is not entitled to be informed of the action taken by this Office. Considering that the information requested is the subject of a Compromise Settlement, these are confidential matters which cannot be disclosed to any person not privy to the documents concerned. The copy herein requested by your client involves the computation of its VAT liabilities which includes information regarding the income (gross receipts for VAT purposes) of DFPSI, the divulgence of such is prohibited by Section 270 in relation to Section 278, both of the Tax Code of 1997. This constitutes as our final stand on the matter. Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue