BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 1, 1971
Full text
September 1, 1971 Miss Leticia Bandales Balatan, Camarines Sur G-302 In reply to your letter dated March 30, 1971, I have the honor to inform you that an accomplished Application for Examination (Civil Service Form No. 100) is not subject to the 30-science stamp tax considering that the jurat portion thereof comes within 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. cdta Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.