BIR REVENUE MEMORANDUM ORDER NO. 17-93

: The main subject is the procedure for requests concerning the issuance of certifications and release of taxpayer information from the Computer and Information Systems Service (CISS).
: Section 269 prohibits the unlawful divulgence of confidential taxpayer information.
: All requests should be referred to the Chief, Legislative, Ruling and Research Division before being forwarded to CISS.
: To prevent any breach of Section 269 regarding unlawful divulgence of confidential information until appropriate rulings or procedures are issued.
: To review and approve requests before forwarding them to CISS for generation of needed information.
: No, direct requests to CISS are not allowed pending issuance of proper procedures; all must be routed through the designated division.
: It may constitute a breach of the law under Section 269, which can entail penalties for unlawful divulgence of confidential information.
: It was adopted on March 5, 1993.
: It highlights the importance of safeguarding taxpayer confidentiality, the procedural requirements in information dissemination, and adherence to legal restrictions under the National Internal Revenue Code.