Tax Clearance Certificates of Sulu Residents
BIR Ruling No. 263-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 14, 1959
Full text
May 14, 1959 BIR RULING NO. 263-59 Hon. S. Ombra Amilbangsa House of Representatives M a n i l a S i r : With reference to your letter of the 23rd ultimo, requesting that residents of the province of Sulu who go to Sandakan twice a month to trade be required to secure tax clearance certificates once every six months only, I regret to have to inform you that said request cannot be granted because, in accordance with section 343 of the Tax Code, it is indispensable that this Office is satisfied that a person leaving the Philippines has paid all his taxes at the time of his departure. aisadc Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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