Cancellation of Tax Clearance Certificates

No date supplied BIR RULING NO. 006-60 The Philippine Air Lines, Inc. M. R. S. Building, Plaza Cervantes M a n i l a Gentlemen : In our letter to you of September 16, 1959 (BIR Ruling No. 441, s, If 1959), we hold that common carriers are not under obligation to retain the tax clearance certificates presented to them. However, they are under obligation to cancel said tax clearance certificates. On this point, section 2 of Revenue Regulations No. V-16 provides: " Cancellation of tax clearance certificates . Any person, corporation, company or association engaged in business of carrying passengers shall, upon the issuance of a passage ticket for carrying any passenger from any place or port in the Philippines to any foreign place or port, cancel the tax clearance certificate issued by the Bureau of Internal Revenue to such passenger by stamping on the face thereof the following phrase in bold letters: "USED. PASSAGE TICKET NO. ________, ISSUED ON ________." followed by the name of the shipping or airline company and the signature of the officer or employee of said company who said company who issued the passage ticket." Please be guided accordingly. lexlib Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue