BIR Ruling [UN-089-94]

March 8, 1994 BIR RULING [UN-089-94] The Regional Director Revenue Region No. 17 Butuan City M a d a m : This refers to the request of the Municipal Secretary of Magallanes, Agusan del Norte, embodied in SB Resolution No. 08-92, to furnish the Municipal Treasurer of said municipality a report on gross sales for Calendar Year 1991 and every year thereafter of all manufacturing companies with plants/factories/principal offices situated therein, which request was denied by that Office in a letter dated February 4, 1992, citing Section 269 of the Tax Code which prohibits unlawful divulgence of trade secrets. The said request was referred to this Office by the Executive Director, Bureau of Local Government Finance, for clarification in view of the seemingly conflicting provisions between said section of the Tax Code and Article 259 (e) of the Rules and Regulations Implementing the Local Government Code of 1991 (R.A. No. 7160) which provides that the records of the Revenue District Office of the BIR shall be made available to the local treasurer, his deputy or authorized representative. In connection therewith, please be informed that you can furnish the Municipal Treasurer of Magallanes, Agusan del Norte with the desired documents without violating Section 269 of the Tax Code, by virtue of the authority granted under Section 2 of E. O. No. 54 dated February 1, 1993 which provides, viz.: "SEC. 2. The BIR shall furnish annually to local government units information indicating the gross sales, business and income taxes paid by each person, corporate or otherwise, who is required to file an income tax return within the jurisdiction of the local government unit. The said information shall also be posted by the local government units in appropriate public places generally accessible to the public". aisadc Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue