BIR Ruling

April 6, 1976 The Executive Director Overseas Employment Board Department of Labor Phoenix Building Intramuros 2801, Manila S i r : This refers to your letter dated March 22, 1976 requesting that the certificates of tax clearance procured by the Filipino medical workers who were recruited thru that Board on a government-to-government arrangement by the Imperial Government of Iran be utilized even after the 60-day period required under existing regulations. It appears that said certificates were procured as early as the last week of January this year; that their flights were originally scheduled for February 16 but had to be postponed twice and re-scheduled for this coming April and May due to circumstances beyond the control of that Board and said workers; that the cancellation of their flights is due to the inability of the Iranian Government to receive these workers upon their arrival because of the closure of all government offices to celebrate the Iranian New Year holidays and also of the inability of the Philippine Air Lines, which was commissioned to transport them to get a landing rights permit; and that these medical workers have already resigned from their jobs, resignation being a government requirement for employment abroad. In reply thereto, I regret to inform you that your request cannot be granted for lack of legal basis. Under Section 4 of Revenue Regulations No. 19-67 dated May 2, 1967, a tax clearance certificate is valid only for 30 days from the date of issuance but can be extended once for another 30 days only upon proper application after which said clearance becomes null and void. cdta Very truly yours, CONRADO P. DIAZ Acting Commissioner of Internal Revenue TAN-1182-568-4 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."