BIR Ruling No. 070-63

October 1, 1963 BIR RULING NO. 070-63 Facilities Management Corporation 1915 Taft Avenue Manila Attention : Generoso T . Darvin FMC Representative Gentlemen : With reference to your letter dated May 9, 1963, I have the honor to inform you that no person shall leave the Philippines without a certificate of tax clearance to be issued by the Commissioner of Internal Revenue of his duly authorized representative. Any person contemplating to leave the Philippines must, therefore, apply for a tax clearance certificate on the application form prescribed by the Bureau. (Sec. 2, Rev. Regs. No. V-32, as amended by Rev. Regs. No. V-49, Dept. of Finance; Sec. 343, Tax Code) In view of the foregoing, employees (non-revenue" passengers) boarding your aircraft from Manila to Wake Island shall be considered as steerage passengers subject to documentary stamp of two pesos on each tax clearance certificate issued by this Office pursuant to Sec. 225 of the Tax Code. llcd Very truly yours, (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue