BIR Ruling

October 14, 1969 The Director Philippine General Hospital Manila S i r : This refers to your letter dated August 21, 1969 requesting information as to whether or not a 30-centavo documentary stamp and 30-centavo science stamp should be affixed on the following documents: 1. Taxpayer's Certificate when the amount of the invoice is P1,000.00 or more. 2. Affidavit showing that a patient is under the support of the affiant for discount purposes. 3. Medical Certificate, Civil Service Form No. 41. In reply, I have the honor to inform you that the Taxpayer's Certificate and Affidavit are subject to the 30-centavo documentary stamp tax pursuant to Section 225 of the Tax Code. However, the same documents are exempt from the 30-centavo science stamp tax considering that the jurat portions thereof come with the meaning of "certificates issued by a notary or a person authorized to administer oath" as contemplated by Section 4 of Republic Act No. 5448. The Medical Certificate which contains a statement of the physical condition of a person is subject to the 30-centavo documentary stamp tax pursuant to Section 109 of Regulations No. 26 otherwise known as the Revised Documentary Stamp Tax Regulations, as amended. However, the said certificate being issued by a doctor and not by a notary or a person authorized to administer oath, it is subject to the 30-centavo science stamp tax imposed by the aforesaid Act. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue