BIR Ruling

January 10, 1969 MEMORANDUM FOR The Chief, Tax Accounts Division BIR, Manila This refers to your letter dated January 2, 1969 requesting instruction on how much science stamp taxes should be collected on the following documents: (1) BIR Form No. 17.14 (For certification of a true copy); (2) BIR Form No. 17.14 (Tax Clearance for those going abroad); (3) BIR Form No. 17.39 (Guaranty); (4) BIR Form No. 17.61 (Tax clearance certificate); (5) BIR Form No. 17.65 (Application for tax clearance, for individuals); and (6) BIR Form No. 17.65 (A) (Application for tax clearance, for corporation/company). LLjur In this connection, you are informed that under Republic Act No. 5448, an Act imposing, among others, a science stamp tax, it is provided under Section 4, viz.: "Sec. 4. Imposition of additional stamp taxes . In addition to the documentary stamp taxes imposed under Sections 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 a 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 of 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 shall be imposed on freight tickets covering goods merchandise, or effects carried as accompanied baggage of passengers on land and water carriers primarily engaged in the transportation of passengers: And provided, further, That no science tax shall be imposed on each certificate issued by a notary public or by any person authorized to administer oath. "The tax imposed herein shall be collected at the same time, in the same manner and subject to the same penalties as the documentary stamp tax imposed under the National Internal Revenue Code, as amended." Pursuant to the foregoing provision, the science stamp tax collectible, in addition to the amount of documentary stamp tax being collected under the National Internal Revenue Code, on the following documents are as follows: (1) BIR Form No. 17.14 (For certification of a True Copy), P0.30 (2) BIR Form No. 17.14 (Tax Clearance Issued to those Going Abroad), P50.00 for First Class Passenger, P30.00 for Second Class Passenger, and P5.00 for Third Class Passenger; (3) BIR Form No. 12.39 (Guaranty), P0.75; acknowledgment portion, P0.30; (4) BIR Form No. 17.61 (Tax Clearance Certificate), P0.30; (5) BIR Form No. 17.65 (Application for Tax Clearance for Individuals), none; (6) BIR Form No. 17.65 (a) (Application for Tax Clearance for Corporation/Company), none. LLphil Be guided accordingly. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue