Bureau of Internal Revenue(BIR)

Good day. May I request from your good office to supply us a copy of BIR Ruling DA-031-07? The purpose of this request is to support further study of payment of local taxes of PEZA Enterprise.

Ms. Verna,

            Please be informed that the requested document contains pieces of information that are protected under Sec. 270 of the National Internal Revenue Code  (Tax Code) of 1997, as amended , which provides, to wit:
	
	"SEC. 270. Unlawful Divulgence of Information. — 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.

               xxx     xxx xxx"
		
	It is evident from the above provision that under the "unlawful divulgence" rule, 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, style or work, or apparatus of any manufacturer or producer, or confidential information regarding the business of any taxpayer. Section 270 of the Tax 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. 

	While there are exceptions to the coverage of Section 270 of the Tax Code of 1997, namely:  (1) information given by the BIR pursuant to a request by a foreign tax authority under an existing tax treaty under Section 6(F)(3) of the NIRC of 1997, as amended; (2) disposition of income tax returns under Section 71 also of the NIRC of 1997, as amended; and (3) disclosure of income tax returns under Section 26 of Republic Act No. 6388 in case of an individual who files a certificate of candidacy and executes a waiver for the examination of his returns, your present request, however, does not fall under any of the above exceptions.

        Revenue Memorandum Circular (RMC) No. 50-2016 reminds the Bureau's officials and employees that the unauthorized disclosure or divulgence of official or confidential information is criminally and administratively punishable by law and existing revenue issuances. 
	
	In view of the foregoing, I regret to inform you that the request for a copy of the ruling may not be granted pursuant to the prohibition under Section 270 of the Tax Code of 1997.

                                                                                  Sincerely yours,

                                                                   Chief, Law and Legislative Division