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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 2, 1977

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June 2, 1977 Philippine Trust Company Plaza Lacson Manila Attention: Mr . Dionisio M . Macasieb Chief Accountant Gentlemen : In reply to your letter dated May 12, 1977, I have the honor to inform you that in accordance with Section 203 of Regulations No. 26, as amended by Revenue Regulations No. 3-75, documentary and science stamps on individual checks issued by you may be affixed to the requisition slips for new checkbook, provided that a note properly initialed by a responsible person on the face of said checks shall be made as follows: "Documentary stamps, to the Value of P__________ has been affixed to the Requisition Slip." cdt Very truly yours, CONRADO P. DIAZ Deputy Commissioner of Internal Revenue TAN-D2567-D1025-A-2

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