BIR Ruling

April 30, 1974 Summer Institute of Linguistics P. O. Box 2270, Manila Attention: Mr . Daniel N . Weaver Acting Director Gentlemen : This refers to your letter dated July 30, 1973 requesting reconsideration of our decision dated June 11, 1973 denying the request on behalf of your members for exemption from the payment of documentary and science stamp taxes on the tax clearance certificates. casia Your request for reconsideration is based on the fact that this Office, in a letter dated February 4, 1969, had granted the volunteer workers of the Institute exemption from the payment of Philippine Income Tax and that the members of the Institute as holders of the Special Non-Immigrant visa under Section 47(a) 2 as stated in the Foreign Service Circular No. 9-72 of the Department of Foreign Affairs, are free from the payment of visa, immigration and registration fees. In reply, I have the honor to inform you that after taking note of all the facts and circumstances surrounding your request for reconsideration, this Office finds no legal justification upon which to grant the same. Such being the case, your request has to be as it hereby denied. acd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5