BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 7, 1972
Full text
December 7, 1972 The Principal High School Department Paco Catholic School 1521, Manila D-401 M a d a m : This refers to your letter dated August 30, 1972 to the Director, Bureau of Private Schools, Manila, which was referred to this Office for appropriate action, requesting clarification as to who should pay for the documentary and science stamp taxes due on the permanent record (F-137) of transfer students. aisadc In reply, I have the honor to inform you that permanent records of high school, college and elementary students (Form 137-A) who transfer from one school to another are not subject to the payment of documentary and science stamp taxes since they are not considered certificates within the purview of Section 225 of the Tax Code. (BIR Ruling No. 72-030 dated December 4, 1972). 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.