BIR Ruling No. 038-62
BIR Ruling No. 038-62 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 30, 1962
Full text
January 30, 1962 BIR RULING NO. 038-62 MEMORANDUM FOR The Revenue Operation Head (Assessment) B.I.R., Manila This has reference to the letter of the Ambrosio Padilla Law Offices dated October 19, 1961 and April 24, 1961, requesting for a certification from this Office of the fact of filing or non-filing of income tax returns and other related information relative thereto, of Aida Ogtong and Domingo R. Alvarez. The papers have been forwarded to the Law Division for an opinion as to the legality and propriety of giving out said information. After a careful consideration of the information desired, this Office is of the opinion and so holds that the issuance of the requested certification would constitute a violation of section 81 of the Tax Code which requires permission of the Secretary of Finance before such disclosure is made. MELECIO R. DOMINGO Commissioner of Internal Revenue
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