BIR Ruling

June 1, 1977 Villa-Real Tupaz Orendain & Associates 203-207 First Intramuros BF Condominium Manila, Philippines 2801 Attention: Atty . Antonio R . Tupaz Senior Partner Gentlemen : This refers to your letter dated May 20, 1977 notifying this Office that a criminal complaint has been filed on May 19, 1977 in the Office of the City Fiscal of Manila for the crime of Falsification of Private Documents under I.S. No. 77-15678 against the following Japanese nationals, viz: 1. Akira Katsurada, of Union Chemicals, Manila 2. Tadahiko Hirano, of Union Chemicals, Manila 3. Toshiaki Nagai, of Union Chemicals, Manila In effect, you are requesting this Office not to issue a tax clearance for going abroad in favor of the above named individuals in case they apply for such clearance, in view of the criminal case pending against them. In reply, I have the honor to inform you that this Office finds no legal basis to deny the issuance of tax clearance merely on the ground that the applicants have a pending criminal case. This Office issues tax clearance only for cases where the taxpayer has no pending tax liability. Accordingly, if the aforenamed persons have no pending tax liability, a certificate of tax clearance for going abroad will have to be issued. It is therefore suggested that you direct your request to the Department of Foreign Affairs for the purpose of preventing the departure for abroad of the said persons. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8