BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 30, 1974
Full text
April 30, 1974 Mr. Silvestre M. Salamanca 3-E Cypress Village Kainging Road, Quezon City S i r : In reply to your letter dated March 6, 1974, I have the honor to inform you that Affidavit of adverse claim, Affidavit of landholdings and Affidavit of preemption are subject only to the P0.30 documentary stamp tax because the jurat portion of said affidavits, being considered as a certification of a person authorized to administer oath, is exempt from science stamp tax under Section 4 of Republic Act No. 5448. aisa dc However, the certification of any kind issued by proper authority is subject to the thirty centavos (P0.30) documentary stamp tax and an equal amount of science stamp tax the same not being considered a certificate issued by a notary public or by any person authorized to administer oath. cdt Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.