BIR Ruling

May 21, 1970 2nd Indorsement Returned to the Revenue Operations Head (Collection) the within papers relative to the letter of Filipinas Interlink, Inc., 7431 Yakal St., Makati, Rizal, dated January 19, 1970, to the Commissioner, Bureau of Immigration, Magallanes Drive, Manila, requesting that steps be taken to prevent certain persons named therein from leaving the country pending resolution of criminal cases presently filed against them. cdt In this connection he is informed that the only possible way by which this Office can prevent said persons from leaving is by not issuing them their tax clearance certificates. However, this Office can deny a request for the issuance of said certificate only if the persons so requesting have outstanding tax obligations with the government. Even if there is criminal case against them, this Office is not legally justified in not issuing tax clearance certificate. In other words, it is a ministerial duty on the part of the Commissioner of Internal Revenue to issue tax clearance certificate if the applicant has not tax obligation. Be guided accordingly. acd MISAEL P. VERA Commissioner of Internal Revenue