Olivia O. Lao

October 23, 2008 BIR RULING [DA-(S270-002) 333-08] October 13, 2008 Olivia O. Lao OIC-Head Revenue Executive Assistant Large Taxpayers Service - Excise M a d a m : This has reference to your memorandum dated September 23, 2008 wherein you requested for an opinion whether the request of the Presidential Anti-Smuggling Group (PASG) for copies of Importer's Sworn Statements and Authority to Release Imported Goods (ATRIGs) filed by various car companies may be granted. SEIacA In reply, please be informed that the requested documents contain information regarding the business and/or income of taxpayers which are considered confidential under Section 270 of the National Internal Revenue Code of 1997 (NIRC). The pertinent provision reads: "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 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." In view of this, it is the opinion of this Office that acceding to the request of PASG and furnishing it copies of Importer's Sworn Statements and ATRIGs of car companies will amount to unlawful divulgence of trade secrets which is prohibited under Section 270 of the NIRC. Please be guided accordingly. ATcaEH Very truly yours, (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service