Tax Clearance Certificate of Tourist or Transient Visitor in the Philippines

February 3, 1958 BIR RULING NO. 060-58 Warner, Barnes & Co., Ltd. P.O. Box 294, Manila Gentlemen : Reference is made to your letter of even date, requesting as follows: "Confirming telephone conversation with our Mr. de Vera, this is to advise that Mr. James Alexander Ross, a seaman of Canadian nationality, born 3rd July, 1908, arrived in Manila by the M/S "Ellen Bakke" on December 2, 1957. This seaman failed to join his vessel on departure on 3rd December and has since been partly at San Juan de Dios Hospital and later at the Immigration Detention Station at Engineer Island. "The vessel's owners have approved of this seaman to join his vessel, and we would like to send him to Tokyo by Northwest Airline Flight No. 10 on 4th February. In view of the circumstances we should like to have you waive the requirement of obtaining a tax clearance certificate for this seaman." In answer thereto, I have the honor to inform you that, in view of the special circumstances obtaining in the present case, and it not appearing that Mr. Ross is a tourist or transient visitor in the Philippines, he is hereby authorized to leave this country without securing the tax clearance certificate required under Section 343 of the Tax Code, notwithstanding the fact that his stay here exceeded fifty-nine days. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Commissioner of Internal Revenue By: (SGD.) P. F. LANDAS Revenue Operations Executive (Legal)