BIR Ruling No. 540-2017

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Quezon City.

Section 270 of the T'ax Code of 1997. as BIR Ruling No. 010-11 amended T S-

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539-E San Andres St., Malate, Manila ARTURO S. ABESAMIS

St:

This refers to your letter dated January 26, 2015, requesting for copy of proof of payment of the Capital Gains T'ax (CGT) or Value-added Tax (VAT) in order that you could furnish the Office of the Building Official. City of Manila from which you have a pending conference.

affordcd thc highest degree of confidentiality. No official or employee of the BIR may divulge information regarding a tax return without violating Section 270 of the In reply. please be informed that information about a taxpayer's tax return is

National Internal Revenue Code. as amended ("Tax Code"). which states that:

Sections 6(F) and 71 of this Code and Section 26 of Republic Act No. 6388. SE(.. 270. Unlavful Divulgence of Information. - Except as provided in

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.

producer. or confidential information regarding the business of amy the secrets. operation, style or work, or apparatus of any manufacturer or taxpayer, knowledge of which was acquired by him in the discharge of his official duties, shall, upon conviction for each uct or omission. be punished by a fine of not less than Fifty thousand pesos (P50,000) but not more than

than two (2) years but not more than five (5) years, or both. (One hundred thousand pesos (P100,000), or suffer imprisonment of not less

"Any officer or employee of the Bureau of Internal Revenue who divulges or makes known in any other manner to any person other than the requesting foreign tax authority information obtained from banks and financial institutions pursuant to Section 6(F). knowledge or information acquired hy him in the discharge of his official duties. shall. upon conviction. be

of not less than two (2) years but not more than five (5) years, or both. " punished by a fine of not less than Fifty thousand pesos (P50,000) bui not more than One hundred thousand pesos (P100.000). or suffer imprisonment

ARTURO S. ABESAMIS i 740-X17 11-31-:07 Page 2 of 2

It is evident from the above provision that BIR personnel cannot divulge information gained from taxpayers concerning the latter's business. income. or estate as well as the secrets. operation, style or work, or apparatus of any manufacturer or producer. or confidential information regarding the business of any laxpayer. Any documents containing these types of information in the BIR's possession are not considered as pubiic documents but are in fact treated as confidential. in accordance with Section 270 of the same Tax Code.

There are two kinds of information that are protected by Section 270 of the Tax Code: 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 a BIR officer or employee in the discharge of his/her official duties. Thus, information does not need to be ostensibly confidential for the samc to come under the protection of Section 270. As iong as such information in the BiR's possession is relevant to a taxpayer's business. income. or estate. it will cerlainly be subject lo the unlawful divulgence rule under Section 270 and this includes the Capital Gains Tax Return.

Accordingly, we regret to inform you that under the strict mandate of the law. we cannot accede to your request for such information. (BIR Ruling No. 010-1! dated January 19. 2011)

Very truly yours. A3Gn&nV

K-1-JRC Commissioner of Internal Revenue CAESAR R. DULAY W 011291