BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 14, 1976
Full text
July 14, 1976 The Manila Banking Corporation P. O. Box 1525 Makati Commercial Center Makati, Rizal Attention: Mr . Salvador Nosce Manager Gentlemen : In reply to your letter dated April 26, 1976, I have the honor to inform you that documentary and science stamps on checks may be adhered to the requisition/purchase slip provided that a note properly initialed by a responsible person on the face of said checks shall be made as follows: "Documentary stamps to the value of P_____ have been affixed to the requisition/purchase slip". (Sec. 203, Regulations No. 26, as amended by Revenue Regulations No. 3-75). Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3
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