BIR Ruling No. 300-2020

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNALREVENUE DEPARTMENT OF FINANCE Quezon City

Bureau of Internal Revenue Ruling

Sec.270 of the NIRC of 1997.as amended: RMO No.11-2013 OT-0300-Z020 Person to Contact: Chief, Law Division Tel. Nos. 926-55-36 / 927-09-63

Date: JUN i

2153 Chino Roces Ave. cor. Herrera St. Makati City CAROLYN ALMEDA-SANTOS

Madam:

copies of documents on file relative to Certificate Authorizing Registration (CAR) This refers to your letter dated October 27, 2016, requesting for certified true

under the name of Estate of Ponciano L. Almeda covered by Tax

Identification Number (TIN) which include the following:

1. 2 CAR Court Order / Resolution:

3 Inventory / schedule of Real Properties included in the computation of

4.Any other related document/s. estate tax; and

The above enumerated documents are requested for reference / file purposes.

Based on the documents submitted, you and Edwin P. Almeda are the Joint

Administrators of the estate of Ponciano L. Almeda, and that all the heirs of the late Ponciano L. Almeda recognized you and Edwin P. Almeda as the lawful attorneys-in-

fact of Eufemia Perez Almeda, the surviving spouse of the late Ponciano L. Almeda.

As attorneys-in-fact, you were granted full authority to receive and claim on her behalf

her conjugal share and to administer, manage, sell, lease, assign, and donate the same

as approved by the heirs.

In reply, please be informed that Section 270 of the National Internal Revenue

Code of 1997, as amended, provides that:

"SEC. 270. Unlawful Divulgence of Trade Secrets. - Except as provided in Sections 6(F) and 71 of this Code and Section 26 of Republic

Act No.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 punished by a fine of not less

than Fifty thousand pesos (P50,000) but not more than One hundred

thousand pesos (P100,000), or suffer imprisonment of not less than two

(2) years but not more than five (5) years, or both. "

CAROLYN ALMEDA-SANTOS QT:0300-220 JUN"08 2020

(BIR 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 taxpayer. Any documents containing these types of information in the BIR's in accordance with Section 270 of the National Internal Revenue Code of 1997, as amended. Section 270 is clear in its intent to protect taxpayers from having their otherwise sensitive and private information unnecessarily revealed to other parties. possession are not considered as public documents but are in fact treated as confidential. Based on the above provision, personnel of the Bureau of Internal Revenue

of Ponciano L. Almeda and one of the lawful attorneys-in-fact of Eufemia Perez Revenue District Office which issued the same. Almeda, your request for certified true copy of CAR Thus, kindly secure the certified true copy of CAR Considering however, that you are one of the Joint Administrators of the estate is hereby granted. from the BIR

authority to certify the same as we are not in custody of the original thereof. With regard to the other documents requested, this Office does not have the

However, if upon investigation, it will be ascertained that the facts are different, then this ruling shall be considered as null and void. This ruling is being issued on the basis of the foregoing facts as represented.

Very truly yours.

iganaou

Commissioner of Internal Revenue CAESAR R. DULAY 035047

K-1-LMAT