BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 6, 1972
Full text
June 6, 1972 Mrs. Luz E. Gabiana Principal Pasil Elementary School District of San Nicolas Cebu City M a d a m : In reply to your letter dated April 21, 1972 to our Regional Director, Revenue Region No. 13, Cebu City, I have the honor to inform you that certificates issued by public elementary schools are exempt from the payment of documentary and science stamp taxes. cdti 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.