BIR Ruling

May 5, 1969 Atty. Eusebio B. Jacinto Chief Legal Officer Securities and Exchange Commission Manila S i r : This refers to your letter dated March 28, 1969 requesting information on the following: "1. What are the certificates issued by a Notary Public or by any person authorized to administer oath provided for in the second proviso of Section 4 of said Act that are exempt from the additional science stamp tax? "2. Are the jurat portions of the following documents subject to the science stamp tax? a. Articles of Limited Partnership b. Statements of Assets and Liabilities c. Treasurer's Affidavit that are integral parts of the articles of incorporation "3. What about the following certificates being issued by this Office, are they subject to the additional science stamp tax?" a. Certificate of Registration of Articles of Incorporation b. Certificate of Recording of Articles of Partnership c. Certificate of Filing of By-Laws d. Certificate of Filing Amended Articles of Incorporation e. Certificate of Filing of Amended By-Laws f. Certificate of Filing of Increase or Decrease in the number of Directors g. Certificate of Filing of Increase or Decrease in authorized capital stock h. Certificate of Filing of Articles of Dissolution of Corporation i. Certificate of Filing of Articles of Dissolution of Partnership j. Certificate of Filing of Creation of Bonded Indebtedness k. Certificate of Permit to Offer Securities to the Public l. Certificate of Percentage of Filipino and Alien Stockholdings or Capital contributions in Corporations/Partnerships m. Certified True Copies of Documents on file with this Commission n. Certificates issued to Foreign Corporations to transact business in the Philippines o. Certificates of Registration of Salesman in Securities p. Certificates of Registration of Liaison Offices of Foreign Corporations or other business associations q. Certificates of Registration of Broker-Dealers in Securities." In reply, I have the honor to inform you as follows: The "certificates" issued by a notary or by a person authorized to administer oath provided for in Section 4 of Republic Act No. 5448 are those certifications executed by a notary or a person authorized to administer oath, a true copy of documents subscribed or executed before him and the jurat portion of affidavits or other sworn instruments. The jurat portions of the article of Limited Partnership, Statement of Assets and Liabilities and Treasurer's Affidavits that are integral parts of the articles of incorporation are not subject to the science stamp tax. The above-enumerated certificates being issued by your Office are subject to the additional science stamp tax considering that they do not come within the meaning of "certificates issued by a notary or a person authorized to administer oath," as contemplated by Section 4, Republic Act No. 5448. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue