BIR Ruling No. 014-83

February 4, 1983 BIR RULING NO. 014-83 S i r : This refers to your letter dated July 5, 1982 to the Chief Prosecutors, Tanodbayan, a copy of which was referred to this office stating that, in view of the prohibition contained in Section 332 of the Tax Code, you could not comply with the subpoena duces tecum issued by the Tanodbayan requiring with the production of Mr. Perfecto Diego's income tax returns who is under investigation by the Tanodbayan for graft, corruption and unexplained wealth. In connection therewith, you are informed that "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 Island is interested in the result.' Thus, in the case of Cu Unjieng vs. Posadas, 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.' "(BIR Ruling No. 72-011 dated March 24, 1972) Accordingly, in the instant antigraft case which is a criminal case, (BIR Ruling No. 72-024 dated October 10, 1972) this Office believes that the production and/or presentation of the income tax returns in question in the subpoena duces tecum issued by the Tanodbayan can be allowed, without violating Section 332 of the Tax Code, in accordance with Section 11 of Regulations No. 33. aisadc Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue