Scribd Logo
Upload

Welcome to Scribd!

  • 128 - BIR v. Office of The Ombudsman

    Uploaded by

    Melvin Ikko Esporna
    10 views1 page
    The Bureau of Internal Revenue (BIR) challenged a subpoena duces tecum issued by the Office of the Ombudsman ordering BIR officials to produce documents related to tax refunds granted to two companies. BIR argued the documents contained trade secrets. The Supreme Court ruled the subpoena should be complied with as BIR did not establish the documents contained trade secrets that would be unnecessarily disclosed.

    Original Description:

    Original Title

    128 - BIR v. Office of the Ombudsman

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The Bureau of Internal Revenue (BIR) challenged a subpoena duces tecum issued by the Office of the Ombudsman ordering BIR officials to produce documents related to tax refunds granted to two companies. BIR argued the documents contained trade secrets. The Supreme Court ruled the subpoena should be complied with as BIR did not establish the documents contained trade secrets that would be unnecessarily disclosed.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    10 views1 page

    128 - BIR v. Office of The Ombudsman

    Uploaded by

    Melvin Ikko Esporna
    The Bureau of Internal Revenue (BIR) challenged a subpoena duces tecum issued by the Office of the Ombudsman ordering BIR officials to produce documents related to tax refunds granted to two companies. BIR argued the documents contained trade secrets. The Supreme Court ruled the subpoena should be complied with as BIR did not establish the documents contained trade secrets that would be unnecessarily disclosed.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    128 - BIR v.

    Office of the Ombudsman


    GR NO. 115103, April 11, 2002

    FACTS: Graft Investigation Officer II Soquilon of the Office of the Ombudsman received information on an anomalous
    grant of tax refunds to Distillera Limtuaco & Co., Inc. and La Tondea Distilleries, Inc. Soquilon recommended to then
    Ombudsman Vasquez that the case be docketed and subsequently assigned to him for investigation.

    Ombudsman issued a subpoena duces tecum addressed to Atty. Mansequiao of the Legal Department of BIR and
    BIR Commissioner Vinzons-Chato ordering them to appear before the Ombudsman and bring the complete original
    case dockets of the refunds.

    BIR moved to vacate the subpoena duces tecum. BIR noted that the Ombudsman issued such subpoena based only
    on the information from an informer-for-reward. Ombudsman denied the motion, and claimed that the documents
    submitted by BIR were incomplete and not certified.
    BIR manifested its intention to elevate the case on certiorari to SC.

    ISSUE: WON the production of the subpoenaed documents would necessarily contravene Sec. 26 of the NIRC on
    unlawful divulgence of trade secrets and Sec. 277 on procuring unlawful divulgence of trade secrets

    HELD: NO. SC found no valid reason why the trade secrets of Limtuaco and La Tondea would be unnecessarily
    disclosed if such official records, subject of the subpoena duces tecum, were to be produced by the petitioner BIR to
    respondent Office of the Ombudsman.

    You might also like