BIR Ruling

February 15, 1968 Mr. Filomeno B. Hortelano Assistant Supervisor Office of the Land Transportation Commission Agent Dipolog, Zamboanga del Norte S i r : This refers to your letter dated February 6, 1968 requesting information as to whether or not BIR Collection Agents can issue tax clearances to operators of public utility vehicles. In reply thereto, I have the honor to inform you that under Revenue Regulations No. 19-67, Section 5, the BIR Officials authorized to issue tax clearance certificates are the following: "Section 5. Officials Authorized to Issue Tax Clearance Certificates The Commissioner or Deputy Commissioner of Internal Revenue, the Chief Tax Accounts Division, or any officials designated by the Commissioner is hereby invested with the exclusive authority to issue tax clearance certificates in Manila, Quezon City, Pasay City, Caloocan City, Cavite City, Trece Martires City, Tagaytay City and the Provinces of Rizal, Bulacan and Cavite. In all other parts of the Philippines, the Regional Director or the Revenue District Officer of the Region or Revenue District, as the case may be, in which the applicant is permanently residing or has his place of business, and the Deputy Provincial Treasurers stationed in the Sub-Ports of Bongao, Sitangkai, Taganak, Cagayan de Sulu, and Balabac, are hereby also authorized to issue tax clearance certificates in their respective territorial jurisdiction. . . ." Collection Agents are not included within the enumeration. liblex Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue