BIR Ruling [UN-204-94]

July 11, 1994 BIR RULING [UN-204-94] The Assistant Commissioner Information System Operations Service (ISOS) B.I.R., Quezon City M a d a m : This refers to the requests of the Assistant Commissioner (Intelligence & Investigation Service and the Revenue District Officer, BIR Region No. 6, Manila, to furnish them with certifications as to whether or not the taxpayer named in their various memoranda have filed their respective income tax returns for the taxable years 1991, 1992 and 1993, indicating therein the tax assessment numbers, place/s where the returns were filed and present-addresses. cdtech In connection therewith, please be informed that under Section 269 of the Tax Code which provides, viz: "SEC. 269. Unlawful divulgence of trade secretes . Except as provided in Section 74 (now 64) 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 of 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 ten thousand pesos, or imprisoned for a term of not less six months but not more than five years, or both." what are prohibited and penalized are the divulgence of information regarding the business, income or estate of any taxpayer, the secrets, operation, style of work, or apparatus of any manufacturer or producer and confidential information regarding the business of any taxpayer. A mere certification to the effect that a certain taxpayer has or has not filed an income tax return for a particular year, giving his present address, income tax assessment number, and places where the returns were filed, without any statement regarding his business, income and amount of tax paid by him does not fall within the prohibition under the aforequoted provisions of the Tax Code . You may, therefore, issue the desired certifications to the Assistant Commissioner (Intelligence & Investigation Service) and the Revenue District Officer, BIR Region No. 6, Manila, without incurring any liability. (UN 045-94 dated 2-8-92). Very truly yours, ALICIA P. CLEMENO Acting Assistant Commissioner (Legal Service)