Exemption from the Tax Clearance Requirement

March 25, 1959 BIR RULING NO. 146-59 The Honorable The Secretary of Foreign Affairs (Thru the Honorable The Secretary of Finance) Manila S i r : With reference to Note No. 44, dated February 18, 1959, of the Australian Embassy to that Department, a copy of which was furnished this Office (copy thereof is enclosed for ready reference), relative to the departure from the Philippines on April 2, 1959 of Miss Noreen Joy Taafe, a member of the staff on said Embassy, I have the honor to inform you that, pursuant to Section 343 of the National Internal Revenue Code, in relation to Section 3 of Revenue Regulations No. V-32, representatives of foreign governments bearing diplomatic passports are exempt from the tax clearance requirement. Accordingly, if the case be that Miss Taafe bears a diplomatic passport, she may leave the Philippines without the necessity of securing a certificate of tax clearance from this Office; otherwise, it would be necessary for her to secure said certificate. llcd Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue