Compliance with Confidentiality Provisions Under Section 269
- The memorandum highlights adherence to Section 269 of the National Internal Revenue Code, which prohibits unlawful divulgence of confidential taxpayer information.
- Any unauthorized release of such information is considered a breach and is therefore strictly controlled.
Referral Procedure for Requests
- All requests for certifications or taxpayer information must be referred first to the Chief of the Legislative, Ruling and Research Division.
- This office will review and approve requests before forwarding them to CISS.
Role of the Chief, Legislative, Ruling and Research Division
- The Chief acts as a gatekeeper ensuring that only appropriate and lawful requests reach CISS.
- This adds a layer of review to prevent breaches of confidentiality.
Responsibilities of CISS Upon Approval
- Once approved, CISS will generate and release the needed information.
- CISS will not entertain any request outside this approved procedure.
Interim Nature of the Procedure
- This memorandum serves as a temporary procedural guideline pending issuance of more comprehensive rulings or procedures.
- It ensures control and compliance during the interim period.
Legal Authority and Directive
- The memorandum was issued by the Officer-in-Charge, underscoring its binding effect within the Bureau of Internal Revenue.
- Personnel and requesters are instructed to adhere strictly to this directive.