Consular Agents Allowed to Leave the Country Without Securing Tax Clearance Certificate

1960 BIR RULING NO. 017-60 Mr. J. H. Lambert British Embassy M a n i l a S i r : With reference to your letter dated January 9, 1960 which was received by our Office on January 13, 1960, I have the honor to quote hereunder the pertinent provision of our National Internal Revenue Code which reads as follows: "SEC. 343. Certificates of tax clearance to be secured by persons leaving the Philippines . No person shall leave the Philippines without a certificate of tax clearance to be issued by the Collector of Internal Revenue or his duly authorized representative. The provisions of this section shall not, however, apply to sovereigns of foreign governments and the members of their suites, whether personal or official, representatives, of foreign governments bearing diplomatic passports, and consular agents and tourist not engaged in commerce in the Philippines." In accordance with the above quoted provision of law, consular agents are allowed to leave the country without securing tax clearance certificate if they have not engaged in commerce in the Philippines. Otherwise, they shall be required to secure the necessary tax clearance certificate before leaving the country. cdtech Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue