Jansky Andrew S. Jaafar

2020 BIR RULING NO. OT-011-2020 Jansky Andrew S. Jaafar Police Superintendent, Provincial Chief, CIDG Batangas Provincial Field Unit Camp General Miguel C. Malvar, Kumintang Ilaya Batangas City Gentlemen : This refers to your several letters all dated January 28, 2019 requesting verification whether annual income tax returns of the below-named individuals were filed with the Bureau of Internal Revenue and requesting copies thereof to be used by your office as investigative references, to wit : 1. Mauricio A. Rodriguez 2. Arnulfo G. Asi 3. Arthur G. De Castro 4. Aries B. Perez 5. Remefil Omeping 6. Marvin A. Parto 7. Jomar Sandaval MNU/Jomar Adajar Vertucio 8. Estilito H. Magboo 9. Juny Brucal 10. Edgar F. Laugo/Eddie Laugo 11. Jose Manongsong 12. Reynaldo P. Malabanan 13. Vilmo B. Faderogao 14. Nolasco A. Cupo 15. Leonito M. Bantugon 16. Conrado A. Cupo 17. Tomas A. Cupo, Jr. 18. Leonardo "Dayo" Bantugon, Jr. 19. Roger Christian Desepeda Cupo 20. Rogelio A. Cupo 21. Archie V. Anuran 22. Erwin M. Bulandan 23. Rodel D. De Sagun, Jr. 24. Jerome M. Tolentino 25. Roderic De Gracia Lumanglas 26. Jophel A. Macarang 27. Irasty F. Carinan 28. Jerwin R. De Ocampo 29. Florencio Gonzales 30. Demeterio Castillo 31. Florencio V. Olan, Jr. 32. Marvin L. Fajardo 33. Zoren D. Almazan 34. Pol Marc L. Fajardo 35. Richard M. Camalate 36. Allan L. Fajardo 37. Emiliano Malabanan 38. Michael Lloyd C. Abesamis 39. Erizz Shermagne F. Abesamis 40. Arnold M. Marikit 41. Joey M. Barabecho 42. Elpidio Quinto Lacorte 43. Cesar D. Catibog 44. Marlon M. Luansing 45. Sherwin C. Lasi 46. Reddes T. Motallana 47. Marvin L. Gerez 48. Enriquito M. Silva 49. Nolie Perez 50. Osmundo Batula 51. Roberto Lubigan Garcia 52. Jayson Magtibay 53. Ruel H. Mercado 54. Jerry/Gerry L. Dimaano 55. Elpidio L. Dimaano, Jr. 56. Joseph L. Dimaano 57. Felimon H. Loredo 58. Rowena C. Arellano 59. Braulio D. Loredo 60. Reymises Vivar Fernandez 61. Windy P. Lat 62. Gabriel Andal 63. John Ronnel H. Lacdao 64. Marlon Magsino 65. Pablito L. Tasico 66. Michael B. Malveda 67. Joel P. Lat 68. Henry B. Rosario 69. Grandy T. Lantin 70. Rickson R. Lacdao 71. Ronaldo L. Ramilo 72. Mark O. Parducho 73. Ponciano D. Masongsong 74. Garry T. Aguila 75. Noel L. Fajardo 76. Jonathan B. Palacio 77. Reynaldo R. Dela Cueva 78. Gilbert Carandang 79. Almaidan Hadjiyusoph Mindalano 80. Lorenzo Marquez Vizconde 81. Carlo Mendoza 82. Ariel T. Ilao 83. Freddie Ramos 84. Farhan Naga 85. Raida Mamayog 86. Alvin Mamayog 87. Rasmiah Mamayog 88. Geronomino O. Bantugon In reply, please be informed that Section 270 of the National Internal Revenue Code (NIRC) of 1997, as amended, 1 provides that: " SEC. 270. Unlawful Divulgence of Information. Except as provided in Sections 6(F) and 71 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 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. Any officer or employee of the Bureau of Internal Revenue who divulges or makes known in any other manner to any person other than the requesting foreign tax authority information obtained from banks and financial institutions pursuant to Section 6 (F), knowledge or information acquired by him in the discharge of his official duties, shall, upon conviction, be punished by a fine of not less than Five hundred thousand pesos (P500,000) but not more than One million pesos (P1,000,000), or suffer imprisonment of not less than two (2) years but not more than five (5) years, or both." It is evident from the above provision that under the "unlawful divulgence" rule, personnel of the Bureau of Internal Revenue (BIR) 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. Section 270 of the NIRC of 1997, as amended, is clear in its intent to protect taxpayers from having their otherwise sensitive and private information unnecessarily revealed to other parties. (BIR Ruling No. 211-2015 dated June 19, 2015 and BIR Ruling No. 188-2014 dated June 16, 2014) It is to be noted that there are exceptions to the aforementioned provision: (1) disposition of income tax returns under Section 71 of the NIRC of 1997, as amended; (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. (BIR Ruling No. 120-2013 dated March 22, 2013) . However, your request does not fall under any of the above exceptions. The divulgence of confidential information does not only erode the confidence of the taxpaying public in the reliability and ability of the BIR to safeguard the secrecy of the information, but also puts life and safety in danger. As such, the BIR issued Revenue Memorandum Circular (RMC) 50-2016, reminding its officials and employees that the unauthorized disclosure or divulgence of official or confidential information is criminally and administratively punishable by law and existing revenue issuances. The circular serves as a warning to revenue officials and employees that they will be held criminally and administratively liable if they violate the law. Accordingly, the BIR cannot furnish you with the copies of the submitted annual income tax returns of the individuals mentioned above, if there are any. However, the BIR shall allow the verification whether the annual income tax returns of the said individuals were filed in the BIR which reply shall be limited to a "YES" or "NO" answer, as the same is not a violation of Sec. 270 of the NIRC of 1997, as amended. It must be noted that with the implementation of Republic Act No. 10173, otherwise known as " Data Privacy Act of 2012 ," the Bureau of Internal Revenue, as an implementing agency, is committed to protect the personal information 2 and sensitive personal information 3 of its taxpayers. In view of the foregoing, this Office allows Police Chief Inspector Jansky Andrew S. Jaafar to verify whether the annual income tax returns of the individuals enumerated above were filed in the BIR, and directs the concerned Revenue District Office of the BIR to limit its answer to a "YES" or "NO," without giving additional information other than that the same were filed. Please be guided accordingly. Very truly yours, (SGD.) MARISSA O. CABREROS Deputy Commissioner, Legal Group Footnotes 1. Further amended by R.A. No. 11213 known as "Tax Amnesty Act." 2. Sec. 3 (g) of RA No. 10173. Personal information refers to any information whether recorded in a material form or not, from which the identity of an individual is apparent or can be reasonably and directly ascertained by the entity holding the information, or when put together with other information would directly and certainly identify an individual. 3. Sec. 3 (k) (3) of RA No. 10173. (3) Issued by government agencies peculiar to an individual which includes, but not limited to, social security numbers, previous or current health records, licenses or its denials, suspension or revocation, and tax returns.