Amending Certain Sections of the National… Section 328
Amending Certain Sections of the National… Section 328
Certificates of tax clearance to be secured by persons leaving the Philippines.
Section 328
SEC. 328. 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 Commissioner 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 the diplomatic passports, and consular agents and tourists not engaged in commerce in the Philippines.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026
CitationAmending Certain Sections of the National… Section 328 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
