Bureau of Local Government Finance Opinion

October 21, 2013 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Perfecto L. Aranas Regional Director Bureau of Internal Revenue Revenue Region No. 12 Bacolod City Sir : This refers to the letter dated September 13, 2013 of Ms. Carmelene G. Tugas, OIC-Regional Director, Bureau of Local Government Finance, Region VII, Cebu City, relative to the letter dated June 24, 2013 of Ms. Cristina M. Merced, ICO-City Treasurer, Dumaguete City, requesting opinion on the right access to information sharing with the Bureau of Internal Revenue (BIR) in the assessment and collection of correct taxes of every business establishment, as provided for in Executive Order No. 646 of the Office of the President and DOF-Department Order No. 9-08, prescribing the implementing rules and regulations on the accessibility of information on taxpayers between the BIR and the Local Government Units for tax collection purposes. EHScCA It has been noted that series of letters has been addressed to that Office by Ms. Merced to secure information in the declaration of taxes in every establishment. On the other hand, Ms. Merced has been diligently responding to the various request of that office regarding the income declaration and local taxes paid by the different businesses located thereat. However, in your letter dated April 2, 2012 you cited Section 270 of the Tax Code of 1997, as amended by Republic Act (RA) No. 9337, that prohibits the unlawful divulgence rule with regards to the treatment of information by BIR officials and employees. In this connection, attached for your information and guidance is a copy of DEPARTMENT ORDER NO. 9-08 dated March 26, 2008, prescribing the implementing rules and regulations on the accessibility of information on taxpayers between the Bureau of Internal Revenue and the Local Government Units for tax collection purposes, implementing the provisions of Executive Order No. 646, and for compliance under BLGF MEMORANDUM CIRCULAR NO. 05-2008, dated April 3, 2008, copy also attached. It is hoped that the above request of Ms. Merced be granted in order to determine the right taxes of every business establishment located in Dumaguete City. Very truly yours, (SGD.) SALVADOR M. DEL CASTILLO OIC-Executive Director