Tax Clearance Certificates Issued to Government Officials

February 13, 1959 BIR RULING NO. 086-59 The Provincial Revenue Officer Thru the Regional Director B.I.R. Regional District No. 7 Cebu City S i r : With reference to your 1st Indorsement dated September 11, 1958, I have the honor to inform you that tax clearance certificates issued to government officials traveling on official business whose transportation expenses are borne by the Philippine Government are exempt from the documentary stamp tax prescribed in Section 225 of the National Internal Revenue Code. Pursuant to Opinion 153, series of 1948, of the Secretary of Justice, the Boy Scouts of the Philippines is exempt from internal revenue taxes. Accordingly, tax clearance certificates issued to members of the Boy Scouts of the Philippines who travel abroad on official business and whose transportation expenses are borne by the Boy Scouts of the Philippines are exempt from the documentary stamp tax prescribed in Section 225 of the Tax Code. prll Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue