BIR Ruling

August 25, 1969 Mr. Abelardo S. Maalac United Nations Economic Commission for Asia and the Far East Sala Santitham, Bangkok Thailand S i r : This refers to your letter of even date requesting information as to whether or not you and the members of your family are exempt from the payment of the documentary and science stamp taxes on the tax clearance certificate to be issued to you. LibLex It appears that you have been working as Economic Affairs Officer with the United Nations Economic Commission for Asia and the Far East in Bangkok, Thailand from October 1, 1963 to the present, that you were given a home leave beginning June 28, 1969 and arrived in the Philippines on June 29, 1969 with your wife and son, and that you are planning to return to your duty station in Bangkok on August 27, 1969. In reply, I have the honor to inform you that for having stayed abroad for almost six years, you are no longer a resident of the Philippines; and, for tax clearance purposes, you are considered a transient visitor. Pursuant to Section 3 of Revenue Regulations No. 19-67, tourists and transient visitors need not secure certificates of tax clearance nor execute an affidavit attesting to their exemption from internal revenue taxes upon their departure from this country if their stay in the Philippines does not exceed fifty-nine days. As your stay here in the Philippines did not exceed fifty-nine days, you and the members of your family are no longer required to secure tax clearance. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue