BIR Ruling No. 021-82

January 26, 1982 BIR RULING NO. 021-82 81-00 000-00 021-82 De Los Angeles, Funk, Perez & Associates Counsellors At Law Suite 217, Comfoods Bldg. Buendia Avenue Corner Pasong Tamo St. Makati, Metro Manila Attention: Atty . Ernesto C . Perez Gentlemen : This refers to your letter dated November 27, 1981, in behalf of your client, Mrs. Lourdes Martinez-Linao, requesting for certified true copies of the joint income tax returns of the spouses Salvador and Lourdes Linao for the taxable years 1978, 1979 and 1980. It is represented that Mrs. Linao and her three kids who were abandoned by Mr. Linao since 1971, has filed a case for support before the Court of First Instance of Rizal, entitled " Lourdes Martinez-Linao, et al. vs. Salvador N. Linao ," docketed as Civil Case No. 43087; that you are asking for the said returns because Mr. Linao denies copy of the joint income tax return to his wife for the past three years; that one of the issues in the application for support pendente lite is the income earned by Mr. Linao for the past three years; that your client is badly in need of these documents in order to prove to the Court the income which her husband has consistently denied her and the family. cdti In reply, please be informed that since the marriage between the aforesaid spouses has been established by means of a marriage contract furnished this Office, your request is hereby granted, pursuant to Section 5 of Regulations No. 33, quoted as follows: "Sec. 5. Inspection of Joint Return . A joint return of a husband and wife shall be open to inspection (a) by the officers and employees of the Bureau of Internal Revenue whose official duties require such inspection, and (b) by either spouse for whom the return was made (or his or her duly constituted attorney-in-fact or legal representative), upon satisfactory evidence of such relationship being furnished." (Emphasis ours). A person who is permitted to inspect a return may make and take a copy thereof. (Sec. 13, Ibid ). This letter will serve as authority for the Revenue Service Chief, (Data Processing Center), and/or the Regional Director, Revenue Region No. 4-A; Manila to furnish your client or her duly authorized representative with the certified true copies of said returns, provided that the return sought to be obtained includes the income of the wife, or that she and her children have been claimed therein as dependents. Very truly yours, RUBEN B. ANCHETA Acting Commissioner