BIR Ruling

September 25, 1967 Mr. R. A. Cristobal Manager, Functional Business Machines 1174 Pasong Tamo Makati, Rizal S i r : This has reference to your letter dated September 16, 1967 requesting modification of BIR Permit No. 235 granted to the Supreme Court to use a documentary meter machine so that the use of gummed meter strip stamp is permissible when it is not possible to print the stamp on the document itself. It is represented that some of the documents accomplished by the Court, such as diplomas, require the affixture of stamp near or at the center thereof. In such cases, the use of the meter cannot be availed of as it is capable of printing the stamp only at the corners of documents. In reply, I have the honor to inform you that your request is hereby granted. It is understood, however, that this permit is available only to the documentary meter machine used by the Supreme Court. LLjur Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue