BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 10, 1977
Full text
May 10, 1977 Atty. Monico V. Jacob 747 Real Street Intramuros, Manila S i r : This refers to your letter dated April 20, 1977 requesting this Office not to grant tax clearance to Benjamin Perez and Betty Estepa-Garcia on the ground that your client, OB MONTESSORI CENTER, INC. has filed charges of Estafa against said persons with the Judge Advocate General's Office on April 19, 1977 under Criminal Case No. 5967. 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 applicant has a pending criminal case. This office issues tax clearance only for cases where the taxpayer has a 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, (SGD.) EFREN I. PLANA Acting Commissioner of Internal Revenue "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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