BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 23, 1969
Full text
April 23, 1969 The Revenue Director Revenue Region No. 12 Tacloban City S i r : This refers to your letter dated March 4, 1969 requesting clarification on how much additional science stamp tax is collectible on tax clearance applications. In reply, I have the honor to inform you as follows: Pursuant to Section 4, R.A. No. 5448, the additional science stamp tax that should be collected on BIR Form No. 17.39 (Guaranty) is P0.75, plus P30 on the acknowledgment portion thereof, which totals P1.05. No additional science stamp tax is collectible on BIR Form No. 17.65 (Application for tax clearance) pursuant to Section 4, R.A. No. 5448. LLjur Be guided accordingly. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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