Non-issuance of Tax Clearance Certificate for Travel Abroad

September 25, 1972 REVENUE MEMORANDUM ORDER NO. 26-72 TO : All Regional Directors, Revenue District Officers and Others Concerned SUBJECT : Non-issuance of Tax Clearance Certificate for Travel Abroad Pursuant to Proclamation No. 1081, dated September 21, 1972, and Letter of Instructions No. 6, dated September 22, 1972, the issuance of tax clearance certificates to Filipinos going abroad has been restricted and only those with permission from the President or his duly designated representative to leave for abroad will be issued the tax clearance certificate. In compliance with the said proclamation and general instruction, this Office on even date sent telegrams to all regional directors instructing them and the revenue district officers under their jurisdiction not to issue tax clearance certificates intended for travel abroad and that the said tax clearance certificates will only be issued in the National Office. For further clarification, the following procedures have been adopted by this Office in compliance with the abovementioned proclamation and letter of instruction: 1. Aliens, whether resident or non-resident, may secure tax clearance certificates in the National Office only thru the Tax Accounts Division; and 2. Filipinos going abroad will be issued tax clearance certificates in the National Office only if they can present a written permission to leave the country from the President of the Philippines, thru the Executive Secretary, Asst. Executive Secretary or Secretary of National Defense or any other duly designated representative. All those concerned particularly employees of the Tax Accounts Division who are issuing tax clearance certificates in the National Office are hereby enjoined to follow the above instructions strictly. MISAEL P. VERA Commissioner of Internal Revenue