Tax Holiday Under Operations "Homecoming Season"

September 17, 1973 REVENUE MEMORANDUM CIRCULAR NO. 44-73 SUBJECT : Tax Holiday Under Operations "Homecoming Season" TO : All Airlines, Travel Agents, Internal Revenue Officers and Others Concerned In compliance with, and implementing the President's Letter of Instructions No. 105 dated July 31, 1973, the Bureau of Internal Revenue has issued Revenue Memorandum Order No. 29-73 dated August 14, 1973, defining its procedure on its participation in "Operations Homecoming" which covers the period from September 1, 1973 to February 28, 1974. In a letter dated September 10, 1973, the Secretary of the Department of Tourism informed this Office that many of the overseas Filipinos who arrived in this country since September 1, 1973 have not been issued VIP or Hospitality Cards by the said Department to identify them as overseas Filipinos entitled to all the privileges granted under Letter of Instructions No. 105. To correct this oversight, and inasmuch as this situation must not be allowed to persist, all airline companies, travel agents, internal revenue officers and others concerned are hereby instructed to allow the departure from the Philippines of overseas Filipinos who arrived here during the Homecoming Season without the necessity of their presenting their tax clearance certificates or VIP or Hospitality Cards, provided, however, that the passenger manifests furnished the Bureau of Internal Revenue by the airline companies shall contain the passport numbers and dates of arrival in the Philippines of these overseas Filipinos. This information can be secured immediately upon booking (not upon departure) of the return trips of these overseas Filipinos. All concerned are enjoined to comply with this circular. aisa dc ALFREDO PIO DE RODA, JR. Acting Secretary of Finance Recommended by: MISAEL P. VERA Commissioner of Internal Revenue