BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 12, 1969
Full text
February 12, 1969 The Insurance Commissioner K. K. Building, 3589 Manila M a d a m : This refers to your letter dated January 21, 1969 requesting information as to whether or not the jurat portion of the following sworn statements and certifications accomplished pursuant to your Circulars Nos. 66 and 67, viz.: (1) Sworn statements by insurance companies; (2) Sworn certification of banks; (3) Joint affidavit of the company; and (4) Printers affidavit are subject to the science stamp tax provided for by Republic Act No. 5448. In reply thereto, I have the honor to inform you that pursuant to Section 4 of Republic Act No. 5448, no science stamp tax shall be imposed on each certificate issued by a notary public or by any person authorized to administer oath. Such being the case, the jurat portion of the above-mentioned statements and certifications are not subject to the science stamp tax. prcd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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