Income Tax Returns, But Not Statement of Assets and Liabilities, May Be Divulged Even in A Criminal Case

March 24, 1972 BIR RULING NO. 011-72 Income tax returns, but not Statement of Assets and Liabilities, may be divulged even in a criminal case . FACTS: In connection with the investigation of anti-graft charges against Mr. Y, the provincial fiscal of X City issued a subpoena duces tecum to the revenue regional director of the area, with the request that copies of the income tax returns and statement of assets and liabilities of Mr. Y for the years 1968 -and 1972 be brought and submitted to that office. QUERY: May the request be complied with without violating certain provisions of the Tax Code as well as the Tax Census Law, as amended? RULING: Since the anti-graft case pending in the Fiscal's Office is a criminal case, certified copies of the income tax returns may be brought and submitted during the investigation of the case, in compliance with the subpoena duces tecum . However, copies of the statement of assets and liabilities of Mr. Y may not be brought and submitted without violating Section 6 of Rep. Act No. 2070, as amended by Section 4 of Rep. Act No. 5268, even if the submission thereof is in compliance with a subpoena duces tecum issued by the Fiscal in a criminal case. (BIR Ruling No. 024, dated Oct. 10, 1972). Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue