Exemption from the Tax Clearance Requirement

November 28, 1958 BIR RULING NO. 694-58 The Honorable The Secretary of Foreign Affairs (Thru the Honorable The Secretary of Finance) Manila S i r : With reference to Note No. 531, dated November 17, 1958, of the British Embassy to that Department, a copy of which was furnished this Office (copy thereof is enclosed for ready reference), relative to the departure from the Philippines on November 29, 1958 of Miss J.A. Stowe, Archivist of said Embassy, I have the honor to inform you that, pursuant to Section 343 of the National Internal Revenue Code, in relation to Section 3 of Revenue Regulations No. V-32, representatives of foreign governments bearing diplomatic passports are exempt from the tax clearance requirement. Such being the case, and it being the understanding of this Office that Miss Stowe bears a diplomatic passport, she may leave the Philippines without the necessity of securing from this Office any certificate of tax clearance. LexLib Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue