Tighter Control on Issuance of Tax Clearance Certificates

November 24, 1969 REVENUE MEMORANDUM ORDER NO. 44-69 SUBJECT : Tighter Control on Issuance of Tax Clearance Certificates It has become necessary to establish tight controls over the issuance of tax clearance certificates for travel abroad due to the discovery of the use of fake tax clearance certificates. As immediate remedial step towards the eradication of this fake tax clearance certificates, the following instructions shall be immediately implemented: aisadc 1. Request all airline and water transportation companies engaged in international transportation business to submit daily a copy of their passenger manifest as well as any tax clearance certificate surrendered to them by departing passengers. An employee from the Collection Department should be assigned to pick up these papers daily. 2. Assign agents of this Bureau at the Manila International Airport and at South Harbor with orders to detain any passenger from boarding the plane/boat whose tax clearance certificate has been found to be fake. Assignment should be for the whole 24 hours on a three-shift basis, two agents per shift, if necessary. 3. All Regional Directors and Revenue District Officers authorized under Revenue Regulations No. 19-67 to issue tax clearance certificates shall submit daily reports by night telegram to the Chief, Tax Accounts Division, of tax clearance certificates issued, stating the name of taxpayer, number of tax clearance certificate and kind of transportation (by air or by sea) the taxpayer will use. The telegram may be worded as follows: By air Arnolfo Arnoco 376767 Bienvenido Bertudes 376768 Carlos Calinog 376769 By sea Diosdado Domingo 376770 Eduardo Elegio 376771 The nightly report shall include only those names point of departure is in Manila. No night telegram is needed where no tax clearance certificate has been issued during the day. 4. The Deputy Provincial Treasurer stationed at the sub-ports of Bongao, Sitangkai, Taganak, Cagayan de Sulu and Balabac shall likewise send the telegram above required when the point of departure of the taxpayer is in Manila. 5. The submission of a weekly written report required under Sec. 5 of Revenue Regulations No. 19-67 shall continue whether tax clearance certificates were issued or not. 6. Regional Directors concerned are instructed to install control procedures in the processing of application for tax clearance and issuance of the corresponding tax clearance certificates similar to the procedure adopted by the Tax Clearance Section, Tax Accounts Division. 7. All Regional Directors, Revenue District Officers, and deputy provincial treasurers authorized by Revenue Regulations No. 19-67 to issue tax clearance certificates, shall submit to the Chief, Tax Accounts Division a facsimile of their signature for reference purposes. cdta This Order takes effect immediately. MISAEL P. VERA Commissioner of Internal Revenue