BIR Ruling No. 043-65

May 14, 1965 BIR RULING NO. 043-65 The Regional Director Bureau of Internal Revenue Regional Office No. 13 Cagayan de Oro City S i r : This refers to your telegram dated January 20, 1965 requesting for an opinion as to whether or not that office can legally issue photostat copies of Tax Census returns to the National Bureau of Investigation by virtue of Opinion No. 18, Series of 1960, of the Secretary of Justice. cd In reply, you are informed that Tax Census returns cannot be made available to the N.B.I. for examination in view of Section 6, of Republic Act No. 2070, as amended, which is quoted as follows: "SEC. 6. No information secured from the statement required in section one hereof shall be published, except in the form of tabulations or summaries having no reference to individuals; 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 documents or information are necessary for the adjudication of the case at issue. 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, . . . Nothing contained in this section shall be construed to prevent courts of justice or the Congress or any legislative committee to require the production of any statement referred to herein when relevant to the issues or matters subject of judicial or legislative investigation." Opinion No. 18, Series of 1960, of the Secretary of Justice is not applicable to Tax Census statements, the same having reference only to Income Tax returns. cdi Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue