BIR Ruling No. 120-13

March 22, 2013 BIR RULING NO. 120-13 Section 270 NIRC; BIR Ruling No. 384-2012 Lester Rolando R. Nuique Law Offices Ground Floor, EBT Building Rizal Blvd., Dumaguete City Attention: Lester Nuique Gentlemen : This refers to your letter dated 9 August 2012 requesting on behalf of your client, Katrina Segundo Casio, for the latest income tax return (ITR) of her husband, Edmundo Vicente Gonzales Casio. TcADCI It is represented that Mr. Casio had left your client many years ago and neglected to give her support until this day; that your client has multiple sclerosis rendering her unable to look after herself and is already blind; that she is only relying on the dole outs of her elderly parents and relatives for her daily subsistence; and that the request for the ITR is for the purpose of seeking marital support from her husband. In reply, please be informed that Section 270 of the Tax Code of 1997 provides, viz. : "SEC. 270. Unlawful Divulgence of Trade Secrets . Except as provided in Section 71 of this Code and Section 26 of Republic Act Numbered 6388, any officer or employee of the Bureau of Internal Revenue who divulges to any person or makes known in any other manner than may be provided by law information regarding the business, income, or estate of any taxpayer, the secrets, operation, style or work, or apparatus of any manufacturer or producer, or confidential information regarding the business of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties , shall upon conviction for each act or omission, be punished by a fine of not less than fifty thousand pesos (P50,000) but not more than One Hundred thousand pesos (P100,000), or suffer imprisonment of not less than two (2) years but not more than five (5) years, or both." (Emphasis supplied) Based on the above provision, BIR personnel cannot divulge information gained from taxpayers concerning the latter's business, income, or estate, as well as the secrets, operation, style or work, or apparatus of any manufacturer or producer, or confidential information regarding the business of any taxpayer. Any documents containing these types of information in the BIR's possession are not considered as public documents but are in fact treated as confidential, in accordance with Section 270 of the same Tax Code. (BIR Ruling No. 384-2012 dated June 6, 2012) It is to be noted that there are exceptions to the aforementioned provision: (1) disposition of income tax returns under Section 71 of the Tax Code; (2) disclosure of income tax returns under Section 26 of Republic Act No. 6388 in case of an individual who files a certificate of candidacy and executes a waiver for the examination of his returns; and (3) information given by the BIR pursuant to a request by a foreign tax authority under an existing tax treaty under Section 4 of Revenue Regulations No. 10-2010. However, the subject request for the ITR of Mr. Casio does not fall under any of the above exceptions. Based on the foregoing, we cannot grant the request in view of the prohibition under Section 270 of the Tax Code of 1997. cTSHaE Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue