Publishing Revenue Regulations No. 1-64 Further Amending Section 5 of Revenue Regulations No. V-32, as Amended by Revenue Regulations Nos. V-49 and V-61, Governing the Issuance of Tax Clearance Certificates to Persons Going Abroad and Giving Instructions for the Regional Directors and Chief Revenue Officers Who are Now the Officials Authorized to Issue such Certificates

February 27, 1964 REVENUE MEMORANDUM CIRCULAR NO. 07-64 SUBJECT : Publishing Revenue Regulations No. 1-64 Further Amending Section 5 of Revenue Regulations No. V-32, as Amended by Revenue Regulations Nos. V-49 and V-61, Governing the Issuance of Tax Clearance Certificates to Persons Going Abroad and Giving Instructions for the Regional Directors and Chief Revenue Officers Who are Now the Officials Authorized to Issue such Certificates TO : All Internal Revenue Officers and Others Concerned 1. For the information and guidance of all concerned, there is enclosed herewith a copy of Revenue Regulations No. 1-64 further amending section 5 of Revenue Regulations No. 32, as amended by Revenue Regulations No. V-49 and V-61, governing the issuance of tax clearance certificates to persons going abroad. cdll 2. It is to be noted that outside the City of Manila, the regional directors or Chief Revenue Officers of the city or province where the applicant is temporarily residing, or his place of business, was authorized to issue tax clearance certificate to persons going abroad, under Revenue Regulations No. V-49. This authority has now been withdrawn from the regional director of Regional Office No. 4, Quezon City and the Chief Revenue Officers for Quezon City, Pasay City, Caloocan City, Cavite City, Trece Martires City and Tagaytay City and the provinces of Rizal, Bulacan and Cavite in accordance with Revenue Regulations No. 1-64. In all other parts of the Philippines, the regional director or the chief revenue officer of the region or inspection districts, as the case may be, in which the applicant is temporarily residing or has his place of business, and the deputy provincial treasurer stationed in the sub-ports of Bongao, Sitangkai, Taganak, Cagayan de Sulu, and Balabon, are also hereby authorized to issue tax clearance certificates in their respective territorial jurisdictions. In cases, however, where the regional director and the chief revenue officer have the same station town, only the former is hereby authorized to issue tax clearance certificates. 3. The Regional Director of Regional Office No. 4, Quezon City and the chief revenue officers of districts enumerated in Revenue Regulations No. 1-64, are hereby required to turn over to the Commissioner of Internal Revenue; attention: Chief, Delinquent Accounts Division, their unused supply of application blanks for tax clearance (Going Abroad) and tax clearance certificate, B.I.R. Form Nos. 17.39 and 17.14, respectively, within ten (10) days from receipt of this Circular. Accordingly, the Chief, Delinquent Accounts Division, is hereby authorized to receive from the aforementioned regional director and chief revenue officers the said unused blank forms under proper receipt. 4. This Circular shall take effect upon its approval. cdt (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue APPROVED: (SGD.) RUFINO G. HECHANOVA Secretary of Finance