Production of Income Tax Returns and Statement of Assets and Liabilities in Obedience to a Subpoena Duces Tecum

October 10, 1972 BIR RULING NO. 024-72 Production of Income tax returns and statement of assets and liabilities in obedience to a subpoena duces tecum 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 . BIR Ruling No. 011-72, March 24, 1972). As regards the statement of assets and liabilities, Section 6 of Republic Act No. 5268, provides: "SEC. 6. No information in the tax register shall be published except in the 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 the discretion of the Court, except 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, in which case the obligation to reveal same to any duly constituted investigating body will exempt Office 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 issue 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 information herein provided for when such document or information 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, this Office may not bring and submit copies of the statement of assets and liabilities of a taxpayer even if the submission thereof is in compliance with a subpoena duces tecum issued by the Fiscal in a criminal case. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue