BIR Ruling

July 3, 1970 1st Indorsement Referred to the Revenue Operations Head (Collection) the within letter dated June 22, 1970 of Atty. Celso R. Ruiz, Rm. 202, Marvel Building No. 11, Juan Luna, Manila requesting that his client Bhagwandas Mirani be granted a tax clearance certificate as he is leaving for abroad in connection with his business affairs. acd It appears that Mr. Mirani has a case pending investigation with the Fraud Investigation Division of this Bureau; that as of even date, no tax assessment has as yet been issued against him; that the protracted investigation of his case will cause him a great loss and irreparable injury; that he is willing to file a bond with such sureties conditioned upon the payment of the taxes that this Office may assess against him; and, that he will return to the Philippines being a permanent resident and doing business therein. In view thereof, the aforesaid request may be granted if upon verification of the master tax delinquency list, Mr. Mirani is not found to be delinquent in the payment of taxes for prior years. It is a ministerial duty on the part of the Commissioner of Internal Revenue to issue tax clearance certificate if the applicant has no tax obligation. (Revenue Regulation No. 19-67, February 19, 1970). Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue