BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 20, 1973
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June 20, 1973 Joaquin G. Chung, Jr. Law Offices 601-602 Trinity Building T. M. Kalaw Street Ermita, Manila Gentlemen : In reply to your letter dated June 13, 1973, I have the honor to inform you that a deed of sale of a vessel is not subject to documentary stamp tax. However, the acknowledgment of said deed of sale is subject to 30-centavo documentary stamp tax provided under Section 223 of the Tax Code and an equivalent amount as science stamp tax under Section 4 of R. A. No. 5448. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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