Statement of Income and Assets (BIR Form No. 180) Which are Confidential in Nature, Cannot be Divulged Legally

February 22, 1972 BIR RULING NO. 002-72 Statement of Income and Assets (BIR Form No . 180) which are confidential in nature, cannot be divulged legally . This refers to your letter dated January 25, 1972, requesting that your Office be furnished with certified true copies of the Individual Statement of Income and Assets (BIR Form No. 180) of Mr. Augusto Escolastico, Member, Board of Examiners for Marine Engineers. In reply, I regret to inform you that your request cannot be granted. Section 6 of R.A. No. 2070, as amended by Republic Act No. 5268, reads as follows: "SEC. 6. No information in the tax register shall be published except in the form of tabulations or summaries having no reference to individuals. "Any such officer or employee who shall divulge to any unauthorized person information regarding the business, income, or inheritance of any taxpayer, the secrets, operation, style of work, or apparatus of any manufacturer or producer, or confidential information, knowledge of which was acquired by him in the discharge of his official duties under the provisions of this Act, shall be fined in a sum not exceeding two thousand pesos or imprisoned for a term of not less than six months or more than five years, or both in the discretion of the Court, except in such instances where the information regarding the business, income, or inheritance of any taxpayer, the secrets, operation, style or work, or apparatus of any manufacturer or producer or confidential information is false or fraudulent, and then constitutes in itself a violation of the preceding section, in which cases the obligation to reveal same to any duly constituted investigating body will exempt the officer or employee from any liability. Nothing contained in this section shall be construed to prevent Congress or any legislative committee to require the production of any statement referred to herein when relevant to the issues or matters subject to legislative investigation: Provided, however , That no person who files the tax census statement required in this Act shall be prosecuted or subjected to any prosecution by using the statement or information therein contained as evidence against him except cases involving violation of this law." The above-quoted provision considers the information contained in the statement in question as confidential in nature which cannot be divulged without incurring criminal liability. As the provision states that only Congress or any legislative committee can require the production of said statements when relevant to the matters subject to legislative investigation, it follows that no other party including investigating bodies of the government, like that Office, can legally ask for copies of the same. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue