BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 27, 1970
Full text
October 27, 1970 MEMORANDUM FOR: The Chief, Tax Accounts Division Thru the Revenue Operations Head (Collection) This refers to the request of Mr. Enrique R. Roxas of 321-A Lakandula, Tondo, Manila, in behalf of her dependent daughter, Catherine, for exemption from securing tax clearance certificate for going abroad. It is represented that the taxpayer is traveling abroad with her dependent daughter who is a minor. In such case, the tax clearance issued to the taxpayer shall carry the dependent child. Hence, the dependent child need not be issued in a separate tax clearance certificate. cdta MISAEL P. VERA Commissioner of Internal Revenue
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