Unlawful Divulgence of Information

June 24, 1977 BIR RULING NO. 006-77 Unlawful divulgence of information In reply to your letter dated November 16, 1976 in behalf of your client Mrs. L.H. Soria requesting this Office to produce before the Investigating Fiscal, Manila, the Statement of Assets and Liabilities and Net Worth reported by Mr. O.S.Z. or a certification that in said statement of the filer stated his status that he is married to one Maria Go when in the marriage contract (xerox copy attached) he is married to L.H. Soria, I regret to inform you that your request cannot be granted in view of the prohibition contained in Section 8 of Presidential Decree No. 379, as amended by Presidential Decree No. 417, which provides, viz: aisa dc "SEC. 8. Unlawful divulgence of information . (a) No information in the statement herein required shall be published except in the form of tabulations and summaries having no reference to the person. "(b) It shall be unlawful for any officer or employee of the Bureau of Internal Revenue or any government entity having knowledge of such declaration of assets, liabilities and net worth to disclose to any person any information relative to such declaration and any violation thereof shall subject such offender to a fine in the amount of not less than five thousand pesos or imprisonment for not less than two years, or both, and shall be summarily dismissed from the service for cause." This Office believes that under the above-quoted provisions of the Decree, there is absolute prohibition against divulgence of any information contained in the statement if such information makes reference to the person who filed the statement. And such prohibition still applies even if the divulgence is made in a criminal case. cdt