BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 14, 1969
Full text
April 14, 1969 Mr. Fernando C. Ramos 41 Pioneer Street Mandaluyong, Rizal S i r : This refers to your letter dated March 7, 1969 requesting for interpretation of the word "certificate" issued by a notary or a person authorized to administer oath under Section 4, R.A. No. 5448. In reply, I have the honor to inform you as follows: The term "certificate" includes a certification made by a notary or a person authorized to administer oath to a true copy of documents executed before him and the "jurat" to an affidavit but does not include "acknowledgments" before him as to the execution of certain documents. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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