Application for Internal Revenue Tax-Clearance Certificates
BIR Ruling No. 217-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 29, 1959
Full text
April 29, 1959 BIR RULING NO. 217-59 The Regional Director BIR Regional District No. 2 San Fernando, Pampanga S i r : In reply to your letter dated April 17, 1959, you are hereby informed that the provisions of the Tax Code and the implementing regulations on tax clearance certificates required of persons leaving the Philippines cover only internal revenue taxes. The suggestion, therefore, of the municipal treasurers to require persons applying for internal revenue tax-clearance certificates to present municipal tax-clearance certificates cannot be favorably considered. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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