Exemption from Tax Clearance Requirement of Government Officials and Employees Who are Being Sent Abroad on Official Mission
Revenue Memorandum Circular No. 33-75 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Oct 2, 1975
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October 2, 1975 REVENUE MEMORANDUM CIRCULAR NO. 33-75 SUBJECT : Exemption from Tax Clearance Requirement of Government Officials and Employees Who are Being Sent Abroad on Official Mission TO : All Airlines, Travel Agents, Internal Revenue Officers and Others Concerned In order to minimize red tape in the processing of papers, and to avoid delay of the departure of Government officials and employees who are being sent by the Government abroad on official mission, the tax clearance required of them before departure as provided for under Section 342 and 343 of the National Internal Revenue Code is hereby waived. International carriers and their agents may issue passage tickets to officials and employees of the Government who can present to them valid Official Passport. However, in the passenger manifest which is to be submitted by the International carrier to the Bureau of Internal Revenue, the official's or employee's passport number must be indicated, and identified as "OB". All concerned are enjoined to comply with this circular. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3 APPROVED: CESAR VIRATA Secretary of Finance ANNEX A October 3, 1975 The Honorable The Secretary of Finance Manila Sir: I have the honor to forward herewith Revenue Memorandum Circular No. 33-75, the subject matter of which is "Exemption from Tax Clearance requirement of Government Officials and Employees who are being sent abroad on official mission", for approval. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3 ANNEX B 1st Indorsement October 10, 1975 Respectfully returned to the Commissioner of Internal Revenue, Manila, hereby approving Revenue Memorandum Circular No. 33-75 dated October 2, 1975 on exemption from tax clearance requirement of government officials and employees who are being sent abroad on official mission. CESAR VIRATA Secretary
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