BIR Ruling

July 31, 1973 The Municipal Judge Muntinlupa, Rizal S i r : In reply to your letter dated July 5, 1973, I have the honor to inform you that the law imposing the science stamp tax is Republic Act No. 5448, Section 4 of which provides as follows: "Section 4. Imposition of additional stamp taxes . In addition to the documentary stamp taxes imposed under Section 211 to 235 of Commonwealth Act Numbered Four hundred sixty-six, as amended, otherwise known as the National Internal Revenue Code, there are hereby imposed science stamp taxes equal to one hundred per cent thereof except that in addition to the documentary stamp taxes on tax clearance certificates under Section 225 thereof, the science stamp taxes shall be as follows: fifty pesos on each certificate for a first-class passenger; thirty pesos on each certificate for a second or tourist-class passenger, and five pesos on each certificate for a third-class or steerage passenger: Provided, however, That no science tax merchandise, or effects carried as a accompanied baggage of passengers on land and water carries primarily engaged in the importation of passengers: And provided, further, That no science tax shall be imposed one each certificate issued by a notary public or by any person authorized to administer oath." cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."