BIR Ruling

February 25, 1969 The Assistant Director and Officer-in-Charge Bureau of Commerce P.O. Box 1169, Manila S i r : This refers to your letter dated February 5, 1969 requesting information on whether the application blank forms which are filled up and notarized for purposes of registration of a business name, private merchants, bulk sales, and for the issuance of licenses for bonded warehouses, mills, and for real estate, merchandised and ship brokers, are subject to the additional science stamp tax under section 4, R. A. No. 5448, which law exempts a certificate issued by a notary public or a person authorized to administer oath. In reply, I have the honor to inform you that the above-described documents, being mere applications, are not subject to the documentary stamp tax. It is the "jurat" portion thereof which is subject to tax. This jurat portion is the certificate issued by a notary public or a person authorized to administer oath within the contemplation of R. A. No. 5448 which is exempt from the science stamp tax. It remains subject, however, to the regular documentary stamp tax of P0.30. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue