(1) Despite anything to the contrary in these Rules if an immigration officer is satisfied, on application made to him or her by any person, that circumstances have arisen in which it is impracticable for such person before leaving the State to apply to the Comptroller for an exit certificate or a certificate of exemption then—
(a) if such person satisfies the immigration officer that he or she has paid all income tax then due and owing by him or her on his or her own behalf or on behalf of some other person or has made satisfactory arrangements for the payment thereof; or
(b) if such person or any other person on his or her behalf enters into a bond in the Form D of the Schedule, with such surety or sureties, if any, as an immigration officer shall require in the sum of $1,000 for the payment by such person of any income, tax due and owing by him or her; or
(c) if such person satisfies the immigration officer that he or she is exempted from complying with the provisions of rule 2,
such immigration officer shall issue to such person a certificate in the Form C in the Schedule (in these rules referred to as a “special certificate of exemption”); and every person holding a valid special certificate of exemption is exempt from complying with the provisions of rule 2.
(2) An immigration officer who issues a special certificate of exemption shall, without delay, forward a copy of such certificate together with the relevant bond, if any, to the Comptroller.
(3) A special certificate of exemption shall be valid for such period from the date of its issue as may be stated therein and not thereafter.
(4) Any person who has obtained from an immigration officer a special certificate of exemption under subrule (1) shall, when about to leave the State, if required so to do by any immigration officer, surrender such certificate to such immigration officer.
(5) If an individual, upon his or her arrival in the State, satisfies an immigration officer that he or she is visiting the State for a temporary purpose (not with a view to deriving or earning income in the State) for a period not exceeding 30 days, the immigration officer shall mark the passport or other travel document issued in the name of that individual with an official stamp mark bearing the date of such arrival and the letters “E.W.T.C.” (denoting Exit Without Tax Certificate) and during the period of 30 days commencing on that date, whenever necessary for the purpose of these Rules in lieu of producing a tax certificate, that individual may produce his or her passport or other travel document so marked.