Listing of Properties Granted Tax Amnesty Cannot be Divulged

May 3, 1993 BIR RULING NO. 167-93 LISTING OF PROPERTIES GRANTED TAX AMNESTY CANNOT BE DIVULGED 269 000-00 167-93 Mr. Manuel L. Liwag, Jr. San Vicente, Gapan Nueva Ecija This refers to your letter dated November 24, 1992, requesting a list of the properties left by your late father, MANUEL O. LIWAG, SR., whose estate tax liabilities were settled under Executive Order No. 64 on December 15, 1986 under file No. 32A-F-0263-41-A. In reply, we regret to inform you that we could not furnish you the aforesaid list of the properties left by your said later father, MANUEL O. LIWAG, SR., as disclosed in his estate tax return filed with this Office considering that such disclosure would be in violation of the prohibition under Section 269 of the Tax Code, as amended, viz: aisadc "Sec. 269. Unlawful Divulgence of Trade Secrets . Except as provided in Section 64 of this Code and Section 26 of Republic Act No. 6388, any officer or employee of the Bureau of Internal Revenue who divulges to any person or makes known in any other manner that may be provided by law, information regarding the . . . estate 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 fined in a sum of not less than five thousand pesos, but not more than ten thousand pesos, or imprisoned for a term of not less than six months but not more than five years, or both." VICTOR A. DEOFERIO, JR. Deputy Commissioner of Internal Revenue