Non-exemption from Securing a Tax Clearance Certificate Before Leaving the Country

September 5, 1960 BIR RULING NO. 425-60 Mr. Pedro A. Linao 323 Paraiso Street Tondo, Manila S i r: In reply to your letter, I have the honor to inform you that the mere fact that you are a low-salaried employee and, therefore, not required under the law to file any income tax return does not exempt you from securing a tax clearance certificate before leaving the country. Upon application, a tax clearance certificates is issued by the Tax Clearance Section, BIR, Manila, if upon verification from its records it is ascertained that the applicant has no tax liability with the Government. As regards your other question, please be further informed that if your father-in-law who is residing abroad decides to come to the Philippines, he will also be required to secure a tax clearance certificate before leaving the country. He will not be required to file his income tax returns with the Philippine Embassy in the country where he is residing. aisadc Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue