BIR Ruling No. 188-14

June 16, 2014 BIR RULING NO. 188-14 Sec. 270 NIRC; BIR Ruling No. 120-2013 GMA Network, Inc. GMA Network Center, EDSA cor. Timog Ave. Diliman, Quezon City Attention: Princess A. Daquigan Program Researcher Investigative Documentaries Gentlemen : This refers to your letter dated April 29, 2014 requesting for the Certificates of Income Tax Returns (ITRs) of the following: SCIAaT 1. Jejomar Binay 2. Jejomar Erwin Binay 3. Ma. Lourdes Nancy Binay 4. Mar-Len Abigail Binay 5. Elenita Binay It is represented that the Investigative Documentaries is a GMA News TV's documentary program hosted by Ms. Malou Mangahas of the Philippine Center for Investigative Journalism; that the Investigative Documentaries produces reports on economic, environmental and social issues; that you are working on a comprehensive report on Makati City which aims to present the social and economic progress in the city over the years and assess the impact of the political leadership in the development of the city; and that the information you will get will help you put together a balanced, accurate and comprehensive documentary. In reply, please be informed that information about a taxpayer's tax return is afforded the highest degree of confidentiality. No official or employee of the BIR may divulge information regarding a tax return without violating Section 270 of the National Internal Revenue Code, as amended ("Tax Code"), which states that: "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) cIETHa Since the subject request is one seeking information regarding the income of the above-named individuals, the prohibition set forth in the above-cited provision applies. While there are exceptions to the aforementioned provision, to wit: (1) inspection of income tax returns upon the order of the President of the Philippines 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, the subject request for the ITRs of the above-named individuals does not fall under any of the above exceptions. (BIR Ruling No. 120-2013 dated March 22, 2013) Based on the foregoing, we cannot grant the request in view of the prohibition under Section 270 of the Tax Code of 1997. Sincerely yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue