12-2018, seeking to clarify the nature and extent of the commissioner of internal revenue’s (CIR) power to obtain information vis-à-vis the attorney-client and accountant-client privileges. Meanwhile, the grant upon the CIR of the power to obtain information is embodied in Section 5 of the Tax Code. That is, where does the power of the BIR to obtain information begin and end? The RMC attempts to provide a response by saying that the power of the commissioner to obtain information under Section 5 of the Tax Code serves as an exception to both the attorney-client and accountant-client privilege. Thus, the privileged communication of attorney-client and accountant-client cannot be used to defeat the very purpose and objective of the commissioner’s power to obtain information.

Source: Philippine Star April 30, 2018 16:01 UTC