BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 28, 1969
Full text
April 28, 1969 The Manager Union Insurance Society of Canton, Ltd. Philippine Branch Office, Commercial Center P.O. Box 649, Makati, Rizal, D-708 S i r : This is with reference to your letter dated February 21, 1969 requesting authority to affix the documentary stamps to the policy registers instead of affixing them on each and every file copy of the policy or the policy renewal certificate and endorsements. In reply thereto, I have the honor to inform you that the procedure of affixing documentary stamps upon documents and papers subject to the documentary stamp tax is governed by Sections 210 and 217 of the Tax Code. Until such time as the same is amended or modified, the procedure prescribed therein shall be followed. LLphil Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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