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    Date: 2021-09-23 11:54:17.916077

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    Date: 2021-09-23 13:37:46.725161

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    Date: 2021-09-29 16:13:30.919345

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BIR Ruling No. 177-99

Requested from BIR by J. Puno at 11:54 AM on Sep 23, 2021.
Purpose: Research
Date of Coverage: 11/17/1999 - 09/23/2021
Tracking no: #BIR-083581027529

Puno 11:54 AM, Sep 23, 2021 

Requesting for a copy of the full text of BIR Ruling No. 177-99, with the following details:

No. of Issuance: 177-99
Subject Matter: CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; Extrajudicial foreclosure sale of capital assets by banks, finance corporation
Date of Issue: 11/17/99
Addressee: Chamber of Thrift Bank

Thank you.

Du 01:37 PM, Sep 23, 2021 

September 23, 2021

Dear Ms. Puno,

Thank you for your request dated Sep 23, 2021 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for BIR Ruling No. 177-99.

We received your request on Sep 23, 2021 and will respond on or before Oct 14, 2021 11:54:17 AM, in accordance with the Executive Order's implementing rules and regulations.

Should you have any questions regarding your request, kindly contact me using the reply function on the eFOI portal at https://www.foi.gov.ph/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi0wODM1ODEwMjc1MjkM, for request with ticket number #BIR-083581027529.

Thank you.

Respectfully,

Ana Marie Du
FOI Officer


Ma'am,

In reply, please be informed that the subject matter of the request falls within the confidentiality provision of Section 270 of the National Internal Revenue Code (Tax Code) of 1997, as amended, which states that:

“SEC. 270. Unlawful Divulgence of Information. - Except as provided in Section 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.”

A BIR Ruling contains confidential information of a taxpayer which cannot be divulged to unauthorized persons under the above-cited provision.

In view of the foregoing, we regret our inability to grant your request.


Sincerely,



Chief, Law and Legislative Division

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