RMC No. 50-2016 — Reminds all BIR officials and employees relative to the unauthorized divulgence of information and its corresponding penalties Digest | Full Text

)-l{.\,1 { REPUBLIC OF THE PHILIPPNES Wlon BirUnRcEAoUn0lF)utr,i'%fERtNfAL RE\'E-N[IJ DEPARTIvIENT OF FINANCE [#-r / Ai]',t 'i 2016 t * BUREAU OF INTERNAL REVENUE iI#-ffi=nit tj^lrm \-=119f0iJr--Z RECEHVE# / tL' 22 April 2016 50- REVENUE MEMORANDUM CIRCULAR NO. T0 tt' : SUBJECT Unauthorized Divulgence of lnformation and lts Corresponding Penalties TO All Revenue Officials, Employees and Others Concerned. There have been reports that certain confidential information acquired from tax informants are being divulged by some officers and employees of the BIR to third parties, and even to the taxpayer subject of such confidential information. This does not only erode the confidence of the taxpaying public in the reliability and ability of this Bureau to safeguard the secrecy of the information it acquired but also put the life and safety of the tax informant in danger.' Relative hereto, all BIR officials and employees are hereby strongly reminded that unauthorized disclosure or divulgence of official or confidential information is criminallv and administrativelv punishable by law and existing revenue issuances. Section 27A of the National lnternal Revenue Code (NIRC) of 1"997, as amended, provides that: "SEC. 270. Unlawful Divulgence of Trade Secrets. - Except as provided in Section 6(F) and TL of this Code and Section 26 of Republic Act No. 6388, any officer or employee of the Bureau of lnternal 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. Any officer or employee of the Bureau of lnternal 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 by him in the discharge of his official duties, shall upon conviction, be punished by a fine of not less ihan Fiftythousand pesos (P50,000) but not rnore than One hundrec thousand pesos (P100,000), or suffer imprisonment of not less than trnro (2) years but not rirorethan five (5) years, or both." (emphasis supplied)

2 Also, Section 19 (A) of the Revised Code of Conduct for BIR Officials and Employees ma ndates that: "A. lllegal or Unauthorized Disclosure/Divulgence of Official or Confidential lnformation No Revenue Official or Employee shall disclose or divulge any official information or document obtained in the discharge of his / her official functions, other than those allowed by law or by the proper authority. The unauthorized discussion of revenue service operations is likewise strictly prohibited. It is similarly unlawful to divulge to any person or to make known, in any other manner than as 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/her in the discharge of official duties, unless otherwise authorized by law or the competent authority. Non-cornpliance therewith shall be considered as Unauthorized Disclosure/Divulgence of Confidential lnformation and shall constitute a Grave Offense," (emphasis supplied) Accordingly, any revenue official and employee found violating the provisions of this Circular shall be held criminally and administratively liable in accordance with law and existing revenue issuances. All revenue officials and employees are enjoined to give this Circular as wicle publicity as possible. BuBtAiJ 0F INIERNAL Rf,\nNUE i. -r,.,/'' "- NECONDS MGT, DT.VIStrONi r,:.t i}*' KIM S. JACINTfO-HENARES t,: ' 040750 Commissionel of lnternal Revenue D{ f, 4"t 14 , lt APR T'.l 2ti16 lAluu TEECE}V,WW