BIR Ruling No. 223-61

July 7, 1961 BIR RULING NO. 223-61 The Federation of Chinese Chambers of Commerce in the Philippines P.O. Box No. 23, Manila Gentlemen : Reference is made to your letter of even date, requesting that the regional directors and provincial revenue officers be authorized to issue certificates of tax clearance to alien rice and corn merchants having their places of business in the province. You stated that the Rice and Corn Board require said merchants with capital investments exceeding P2,000.00 to submit certificates of tax clearance in connection with the renewal of their permits to continue engaging in the business. In answer thereto, I have the honor to inform you that, as the tax liabilities, if any, of those merchants are only small and as minor tax liabilities are recorded and settled in the offices of the regional directors and provincial revenue officers, and considering that it is too inconvenient for the merchants to come to this Office simply for the purpose of securing the certificates in question, your request is hereby granted. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue