BIR Ruling No. 154-82

April 27, 1982 BIR RULING NO. 154-82 332 000-78 154-82 Bauto & Hipolito & Asso. Law Offices Suite 4, 2nd Floor, Vene's Bldg. Cabanatuan City Attention: Atty . Lydia Bauto Hipolito Gentlemen : This refers to your letter dated January 10, 1981 requesting certified copies of Income Tax Returns of Mr. Carlito Padilla and Mr. Marcelino Halili of Cabanatuan City, and/or a certification as to the business capitalization for the years 1977, 1978, and 1979. cd In reply, I regret to inform you that your request cannot be granted in view of the prohibition under Section 332 of the Tax Code of 1977 which for purposes of reference is quoted as follows: "Sec. 332. Unlawful divulgence of trade secrets . Except as provided in Section 81 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 inheritance 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 be fined in a sum of not more than two thousand pesos or imprisoned for a term of not less than six months nor more than five years, or both." cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner