BIR Ruling

January 9, 1969 MEMORANDUM FOR The Chief, Tax Accounts Division This has reference to the letter dated July 17, 1968 of Atty. Proceso V. Garcia, a copy of which was furnished this Office, requesting that Hassaram Tarachand and his wife who have a pending case in the Department of Labor be not allowed to leave the Philippines. You requested opinion on whether the reason, as stated, is a valid ground for us to withhold the tax clearance applied for it and when the couple decides to go abroad. In this connection, you are informed that, if said persons have no outstanding tax obligation in the Bureau of Internal Revenue, the tax clearance should be issued. The fact that the couple have a pending case against them in the Department of Labor does not, under the law, constitute a basis for denying an application for a tax clearance. A tax clearance is a mere certificate that the person concerned has no tax liability. It is not an authority to travel nor a clearance of a person's civil or criminal liability. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue