Unauthorized Disclosure of Official or Confidential Information

December 12, 1988 REVENUE MEMORANDUM CIRCULAR NO. 57-88 SUBJECT : Unauthorized Disclosure of Official or Confidential Information TO : All Revenue Officials and Employees This Office has observed lately that official and confidential information have been divulged to media and other fora, obviously in an unauthorized manner, in wanton violation of existing laws and regulations on the matter. To preclude the recurrence of such leakages which erode the confidence of the taxpaying public in the reliability and ability of this Bureau to safeguard the secrecy of their tax records, all concerned are hereby reminded to comply with the provisions of Subtitle I, Section A, Subsection 5, paragraphs (9) and (10) of the Code of Conduct for Bureau of Internal Revenue Employees promulgated in Revenue Memorandum Order No. 16-87, which state: "5. Official Relations with Public . xxx xxx xxx "(9) Disclosure of official or confidential information . Any officer or employee of the Bureau of Internal Revenue may not divulge to any person or make 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 except as provided in Section 74 now "Section 64" of the tax code, as amended and Section 26 of Republic Act No. 6388. xxx xxx xxx "(10) Service Operations not to be disclosed The contents of any internal management documents designated, 'official use only, are not to be disclosed without authority. Information concerning investigations by the Bureau must not be disclosed in an unauthorized manner . As a precaution against improper disclosure of information, employees should engage in loose talk concerning the business of the service. They should consult their supervisors whenever there is any question as to the propriety of releasing any specific information." xxx xxx xxx Revenue personnel found violating the aforequoted rules are not only liable administratively but also criminally, together with any person who may have procured the violation thereof, pursuant to the provisions of Sec. 269 and Sec. 277 of the Tax Code, which state: "Sec. 269. Unlawful divulgence of trade secrets . Except as provided in Section 64 of this Code and Section 26 of Republic Act Numbered 6388, any officer or employee of the Bureau of Internal Revenue who divulged 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 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. (as inserted by PD 1994)" "Sec. 277. Procuring unlawful divulgence of trade secrets . Any person who causes or procures an officer or employee of the Bureau of Internal Revenue to divulge any confidential information regarding the business, income , or inheritance of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties , and which it is unlawful for him to reveal, and any person who publishes or prints in any manner whatever, not provided by law, any income, profits, losses, or expenditures appearing in any income tax return shall be fined in a sum of not more than two thousand pesos or imprisoned for a term of not less than six months nor more than five years, or both. (As Amended by PD 1994)" casia Strict compliance herewith is hereby enjoined. (SGD.) BIENVENIDO A. TAN, JR. Commissioner