BIR Ruling [UN-128-94]

April 6, 1994 BIR RULING [UN-128-94] Engineer Adrian S. Dela Paz No. 10-B National Road Upper Kalakalan, Olongapo City S i r : This refers to your letter dated March 3, 1994, requesting this Office to furnish you information regarding the "net gross sale" of Caltex (Phil.) Inc., Pilipinas Shell Petroleum Oil Corporation and Philippine National Oil Corporation from the sale of diesel fuel only, for the period September 11, 1982 to September 1, 1983. Obviously, the said information will be used by you as evidence against the said companies who are defendants in Civil Case No. 45-0-83 for Infringement of Patent wherein you are the Plaintiff. cdtech In reply, please be informed that your aforesaid request cannot be granted in view of the prohibition under Section 269 of the National Internal Revenue Code which reads thus: "SEC. 269. Unlawful Divulgence of Trade Secrets . Except as provided in Section 64 of this Code and Section 26 of Republic 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 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." Very truly yours, JAIME M. MAZA Assistant Commissioner (Legal Service)