BIR Ruling No. 247-61

August 14, 1961 BIR RULING NO. 247-61 The Chief Legal Department Philippine National Bank Manila S i r : Reference is made to your letter of the 4th instant, requesting that the bearer thereof, Mr. Jose Calingo, be permitted to go over the income tax return for the year 1958 of the spouses Gonzalo Aniban and Amparo Fernando. You stated that said request is made for the purpose of determining whether the above-named spouses ever owned a store, which fact will be utilized in connection with Civil Case No. 846363, entitled: Philippine National Bank vs. Gonzalo Aniban et al., now pending before the Court of First Instance of Manila. In answer thereto, I have the honor to inform you that your request cannot be granted without violating Section 347 of the National Internal Revenue Code, which penalizes any officer or employee of the Bureau of Internal Revenue who divulges or makes known any matter or information mentioned therein. The fact that the information needed by you will be utilized in connection with the abovementioned civil case is not a justifiable ground for allowing your request. It would have been different if the information to be secured from an inspection of the return in question were to be used in a criminal case against the spouses and relevant, directly or indirectly, to said case. (Opinions No. 34, s. 1941, No. 366, s. 1956 & No. 85, s. 1957, Secretary of Justice) LLphil Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue