Copies of Income Tax Returns and Statement of Assets and Liabilities Cannot be Produced in a Civil Case

March 24, 1971 BIR RULING NO. 004-71 Copies of income tax returns and statement of assets and liabilities cannot be produced in a civil case, a court order notwithstanding . Despite a court order, copies of the income tax returns cannot be furnished in view of the prohibition contained in Section 347 of the Tax Code. cd Pursuant to Section 11 of Regulations No. 33 of the Department of Finance, the Commissioner of Internal Revenue may furnish copies of income tax returns for use as evidence in court litigation, "where the Government of the Philippine Islands is interested in the result." Thus in the case of Cu Unjieng vs. Pasadas, 58 Phil. 360, which involves the production of income tax returns in a criminal case, the Supreme Court held that copies of the returns can be furnished therein because "a criminal case is a sort of case in which, above all others, the Government, as corporate representative of all society, is highly and immediately interested." In the instant case which is a civil case, the Government is not interested in the result. Only the plaintiffs who brought the action and filed the motion that they be furnished with copies of the income tax returns of one of the defendants are interested in the result of the case. For the foregoing reasons, plaintiffs in said civil case cannot be furnished with the aforementioned income tax returns. As regards the statement of assets and liabilities, Section 6 of Republic Act No. 2070, as amended by Section 4 of Republic Act No. 5268, provides: SEC. 6. No information in the tax register shall be published except in the tax 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 nor more than five years, or both in such instances where the 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 is false or fraudulent, and then constitutes in itself a violation of the preceding section, which case 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, for proper remedial or additional legislation: 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." It will be noted that the foregoing amendatory provision deleted the following proviso: " Provided , that any court of record by order or subpoena duces tecum may require the presentation of documents or informations herein provided for when such documents or informations are necessary for the adjudication of the case at issue." which was a part of Section 6 of Republic Act No. 2070 before its amendment by Republic Act No. 5268. Such being the case, copies of statement of assets and liabilities of defendant may not be furnished, even if the production is in obedience to a Court Order. cdtai