BIR Ruling

March 18, 1969 Mr. Zosimo Q. Pizarro Associate Executive Officer The International Rice Research Institute Los Baoz, Laguna S i r : In reply to your letter dated February 19, 1969 inquiring whether or not the personnel of the International Rice Research Institute are exempt from the payment of the documentary and science stamp taxes in view of Republic Act No. 2707, I regret to inform you that your query is answered in the negative. While it is true that the institute is exempt from the payment of all taxes, this does not extend to the personnel except as the payment of income tax under Section 3, R.A. No. 2707, in favor of non-Filipino scientific and technical staff. The payment of documentary stamp taxes is a personal liability of the applicant for tax clearance certificate, and that there is no specific provision under R.A. No. 2707 which exempts the personnel of the Institute from this tax liability. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue