BIR Ruling No. 477-2017

REPUBLICOF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

iD

Revenue Code of 1997. as amended .BiR Ruling No. 120-2013 Sec." 270 of the National Internal BIR Ruling No. 211-2015: BIR Ruling No. 188-2014: 1-13-017 477-32

Makati City Room 408, Cityland Condominium 10. Tower 11. 154 H. V. Deta Costa Street. Salcedo ViHlage. CASES CHUN & ASSOCIATES LAW OFFICES

Attention: ATTY. IAN STEVEN C.CHUN

For the firm Gentlemen:

Michael Cu Tang with birthdate December '14. 1959 and T1N relevant tax-related documents pertaining to the said T'IN. as well as information or document on whether the TIN registration under the name of Michael Cu Tang was an employee. a singlc business proprietor. mixed incomc carner, for a onc-timc transaction. and the like. Statements beginning from Taxpayers Identification Number (TIN) registration with the Bureau of Internal Revenue (BIR) up to the present. specificallv stating the income tax paid by This refers to your letter dated July 14. 2017. requesting any and all Income Tax . and all other

at. v. Michact Cu T'ang. et. al." indispensable in the pursuit of justice in Civil Case No. the Regionat Trial Court (RTC). Branch 230. Quezon City. entiueu rieirs of Tang Chuan. et. It is represented that the requested statements and retevant documents are nccessary and pending bcfore

1997. as amended. provides that: In reply. please be informed that Section 270 of the National Internal Revenue C'ode ot

thousand pesos (P100.000). or suffer imprisonment of not less than vo (2) persom or muakes known in am other nanner than my he provided hy lew informution regarding the business, income or estute of any tuxpuner. the producer. or confidentiul information regarding the husiness of anv taxpaver. knowledge of which was acquired hy him in the discharge of his official duties. shall. upon com'iction for each act or omission. he punished hy a fine of no. tess than Fifry thousand pesos (P50,000) but not more thum One hundred Yeurs but not more than five (5) vears. or hoth. in Sections 6(F) and 71 of this (ode and Section 26 of Republi: Act No. 6388. am officer or employee of the Bureaut of Internal Reveme who divulges to ung secrets, operation. stvle or work or appuratus of am mamufucturer or "SEC. 270. Umlensful Divutgence of Trade Secrets. - Except as provided

style or work. or apparatus of any manufacturer or producer. or confidential information personnel of the Bureau of Internal Revenue (BIR) cannot divulge information gained from taxpayers concerning the latter's business. income. or estate as well as the secrets. operation. It is evident from the above provision that under the "uniawful divulgence" rule.

CASES CHUN & ASSOCIATES LAW OFFICES (MICHAEL CU TANG) 477-2017 10-13-2017

2015 dated June 19, 2015 and BIR Ruling No. 188-2014 dated June 16, 2014) regarding the business of any taxpayer. Section 270 of thc National Internal Revenuc Code of 1997. as amended. is clear in its intent to protect taxpayers from having their otherwise sensitive and private information unnecessarily revealed to other parties. (BIR Ruling No. 211-

disposition of income tax returns under Section 71 of the National Internal Revenue Code of 6388 in case of an individual who files a certificate of candidacy and executes a waiver for the examination of his returns: and (3) information given by the BiR pursuant to a request by a 10-2010. (BIR Ruling No. 120-2013 dated March 22, 2013). However, the subject of your request does not fall under any of thc abovc cxceptions. 1997. as amended: (2) disclosure of income tax returns under Section 26 of Republic Act No. foreign tax authority under an existing tax treaty under Section 4 of Revenue Regulations No. It is to be noted that there are exceptions to the aforementioned provision: (1)

withhold such information pursuant to"the prohibition under Section 270 of the National Internal Revenuc Code of 1997, as amended. In view of the foregoing, we regret to inform you that this Office is constrained to

Please he guided accordingly.

Very truly yours.

Mewrawn

Commissioner of Internal Revenue CAESAR R. DULAY 009963

T-K-I-LM.AT

PAGE 2 0F 2