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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Nov 19, 1973

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November 19, 1973 The Coordinating Committee for the Girl Scouts of China in the Philippines Rooms 322-323, Liberty Hall 820 Buenavides Street, Manila Gentlemen : This refers to your letter dated November 15, 1973 requesting exemption from the tax-clearance requirement incident to travel abroad of the 24 girl scouts and scouters representing the Philippine Area participating in the 3rd Taiwan Provincial Girl Scouts Jamboree to be held in the City of Koashiong on November 20, to December 4, 1973 whose names are indicated below, viz: aisadc 1. Rosa Chan Yam 13. Ester Lim Hing 2. Lucia Tan Chua 14. Gloria Ong 3. Marina Go Sy 15. Vicky S. Tan 4. Linda Lo 16. Mylene Yang 5. Evelyn Tan 17. Tiu Siok Tin 6. Lim Betty 18. Betty Lim 7. Mary Chan 19. Linda Py 8. Lydia Ngo 20. Myrna Lim 9. Choa Siu Ty 21. Emily Tan 10. Grace Ng Tan 22. Rosalina Tisoy 11. Jennifer Lee Tan 23. Teresita Batoy 12. Margaret Yu 24. Bertilia Regino In reply, I have the honor to inform you that the abovelisted girl scouts and scouters are required to secure, nonetheless, a tax clearance certificate for travel purposes. However, considering the purpose of the travel, they may be exempted from the documentary stamp tax on certificates of tax clearance. In view of such exemption, this letter may be considered as a certificate of tax clearance for all the abovelisted persons in lieu of the regular form of certificate of tax clearance. This will serve as authority for the carrier concerned in issuing passage tickets to the above-listed persons. Very truly yours, (SGD.) CONRADO P. DIAZ Deputy Commissioner of Internal Revenue TAN-1182-568-4

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