BIR Ruling

April 15, 1969 Mr. Eusebio C. Torres District Land Office No. VIII Dipolog, Zamboanga del Norte S i r : This refers to your letter dated March 11, 1969 inquiring on what are the documents that should be affixed with the additional science stamp tax. In reply, I have the honor to quote hereunder Section 4, R.A. No. 5448, viz.: "Sec. 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 equivalent 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 a 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." The law exempts freight tickets on accompanied baggage of passengers and certificates issued by a notary public or by a person authorized to administer oath. A certification executed by a notary or a person authorized to administer oath, or a true copy of a document subscribed or executed before him and the "jurat" portion of affidavits or other sworn instruments come within the meaning of a certificate issued by a notary public or by a person authorized to administer oath. Hence, a filled-up application form which is sworn to and subscribed before a notary public or a person authorized to administer oath is not subject to the additional science stamp tax under Section 4, R.A. No. 5448. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue