BIR Ruling

March 7, 1969 The General Manager William Lines, Inc. P.O. Box 147 Cebu City Gentlemen : This is in connection with your letter of February 11, 1969 requesting that the documentary stamp machine now used by your office be used for the science stamp tax as well. Much as this Office understands your problem and would want to accede to your request, it is regretted that because of the provisions of Republic Act No. 5448, otherwise known as the "Science Stamp Tax Act", the request has to be denied. Under the law, a separate design for science stamps would be used. Hence, the design for documentary stamps being used by your documentary stamping machine is not value for science stamps. As earlier suggested, a separate stamping machine, with the approved design, may be purchased for imprinting science stamps. Any stamping machine is acceptable as long as it meets the standards of security set by this Office. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue By: (SGD.) LAURO D. ABRAHAN Revenue Operations Head (Management Planning)