BIR Ruling No. 059-63

August 9, 1963 BIR RULING NO. 059-63 The Regional Director BIR Regional District No. 9 Zamboanga City S i r : Anent your letter dated July 10, 1963, requesting for instruction in connection with inquiries received by that Office on the alleged tax clearance to be secured by local and national candidates as required by Republic Act No. 3522 which took effect on June 20, 1963, please be informed that there is no mandatory provisions in the law which requires any candidate for elective positions to secure a tax clearance from this Bureau. The law merely directs and required prospective candidates to state in his certificate of candidacy "his gross income, the expenses, deductions and exemptions and that he paid his income taxes as assessed, for the last two years immediately preceding the elections, including receipt numbers and places of such payments, unless the candidate was exempt from paying income taxes, or his tax obligations are pending final determination, in which cases he shall so state in his certificate of candidacy". "Failure to state the required information on income, taxes, . . . shall invalidate the certificate of candidacy." However, should any candidate desire to secure a tax clearance certificate from this Bureau, the existing laws and regulations must be complied with. LLphil In view thereof, please be guided accordingly. Very truly yours, (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue The above ruling was duly signed by the Acting Commissioner of Internal Revenue on August 9, 1963. cdpr (SGD.) P. F. LANDAS Revenue Operations Head (Legal)