Mr. Martinez Need Not Secure a Tax Clearance Certificate
BIR Ruling No. 018-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 13, 1959
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January 13, 1959 BIR RULING NO. 018-59 The Commissioner Bureau of Immigration Manila S i r : In reply to your letter dated January 7, 1959 regarding the case of Mr. Eduardo Martinez y Benedicto, I have the honor to inform you that inasmuch as Mr. Martinez has no internal revenue tax liability, he need not secure a tax clearance certificate. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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