Proper Disposition of Certificates of Tax Clearance

September 16, 1959 BIR RULING NO. 441-59 The Philippine Air Lines, Inc. M.R.S. Bldg. Plaza Cervantes, Manila Gentlemen : Reference is made to your letter of the 11th instant, stating that it was your practice to retain the certificates of tax clearance being presented to you by passengers to whom you issue tickets for transportation abroad. Late, however, some passengers instead of leaving their certificates retain them for their personal records. You now request information as to the proper disposition to be made of said certificates. In answer thereto, I have the honor to inform you that section 344 of the Tax Code, as well as Revenue Regulations No. V-32 as amended, implementing said law, does not make it a duty of the common carrier to retain the tax clearance certificates presented to it. To comply with said law and regulations, it is enough that the common carrier require the previous presentation or exhibition of the certificate before issuing a passage ticket to any passenger for carrying from a place or port in the Philippines to a foreign place or port. For purposes of record, however, the number and date of issue of, and the office issuing the certificate should be noted on the passage ticket and the duplicate copy or copies thereof. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue