BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 19, 1969
Full text
September 19, 1969 Mr. Oscar M. Padilla Land Inspector Land District Office No. II-3 Bureau of Lands Bayombong, Nueva Vizcaya S i r : In reply to your letter dated September 5, 1969, I have the honor to inform you that applications for homestead, free patent and purchase of public lands filed with your Office, together with supporting affidavits duly ratified by the Land Inspector and land Investigator, are exempt from the additional science stamp tax because such documents partake the nature of a certificate issued by a notary public or by a person authorized to administer oath which is not subject to the additional science stamp tax under Section 4 Republic Act No. 5448. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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