BIR Ruling

November 14, 1969 Miss Lawaan Lopez Central Santos-Lopez Co., Inc. Barotac Nuevo, Iloilo M a d a m : In reply to your letter dated September 23, 1969 to the Revenue Director, BIR Revenue Region No. 15, Iloilo City, copy of which was forwarded to this Office for action, I have the honor to quote Section 4 of Republic Act No. 5448 hereunder as follows: cdll "Section 4. Imposition of additional stamp taxes . In addition to the documentary stamp taxes imposed under Sections 211 to 235 of Commonwealth Act Numbered Four Hundred Sixty-Six, as amended, otherwise known as the National Internal Revenue Code, there are hereby imposed science stamp taxes equal to one hundred per cent thereof except that in addition to the documentary stamp taxes on tax clearance certificates under Section 225 thereof, the science stamp taxes shall be as follows: fifty pesos on each certificate for a first-class passenger; thirty pesos on each certificate for a second or tourist class passenger; and five pesos on each certificate for a third-class or steerage passenger: Provided, however , That no science tax shall be imposed on freight tickets covering goods, merchandise, or effects carried as accompanied baggage of passengers on land and water carriers primarily engaged in the transportation of passengers: And provided, further , That no science tax shall be imposed on each certificate issued by a notary public or by any person authorized to administer oath. "The tax imposed herein shall be collected at the same time, in the same manner and subject to the same penalties as the documentary stamp tax imposed under the National Internal Revenue Code, as amended." In accordance with the aforequoted provision of law, documents subject to the regular documentary stamp tax shall also be affixed with science stamps, as an additional tax. However, science stamps shall not be affixed on freight tickets covering goods, merchandise, or effects carried as accompanied baggage of passengers on land and water carriers primarily engaged in the transportation of passengers and on each certificate issued by a notary public or by any person authorized to administer oath. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue