BIR Ruling [DA-642-99]

November 17, 1999 BIR RULING [DA-642-99] Office of the Auditor Commission on Audit Bureau of Internal Revenue Quezon City Attention: Ms . Jocelyn R . Ramos Team Supervisor IT Audit Team Gentlemen : This refers to your letter dated October 26, 1999 requesting for the downloading of the following data pertaining to taxable year 1998 in connection with the Information Technology Audit being conducted on the Returns Processing System (RPS) being implemented at the Revenue District Office No. 39, Quezon City, to wit: 1. name and TIN of taxpayer; 2. status of taxpayer (single, married, widow/er); 3. number of dependents; 4. detail of return per tax type; 5. date of filing; 6. tax period; 7. manner of filing; 8. income (gross, net taxable income); 9. tax due and paid per period and tax type; 10. nominated filer to claim additional exemption; and 11. details from Form 2841 In reply, please be informed that your request for information concerning the details of return per tax type, date of filing, tax period, manner of filing, income (gross, net taxable income), as well as the tax due per period and tax type cannot be granted in view of the prohibition under Section 270 of the Tax Code of 1997, which provides, viz: LibLex "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 omission, be punished by a fine 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." As regards the name and TIN of taxpayer, status of taxpayer (single, married, widow/er), number of dependents, nominated filer to claim additional exemption and details of Form 2841, your request is hereby granted inasmuch as the same is not covered by the above-cited section of the Tax code of 1997. Very truly yours, Commissioner of Internal Revenue By: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group)