Certificates of tax clearance to be secured by persons leaving the Philippines.
Section 343
SEC. 343. Certificates of tax clearance to be secured by persons leaving the Philippines. — No person shall leave the Philippines without a certificate of tax clearance to be issued by the Collector of Internal Revenue or his duly authorized representative. The provisions of this section shall not, however, apply to sovereigns of foreign governments and the members of their suites, whether personal or official, representatives of foreign governments bearing diplomatic passports, and consular agents and tourists not engaged in commerce in the Philippines.