BIR Ruling

June 9, 1976 Mr. Jose B. Soberano Cabugao, Ilocos Sur S i r : This refers to your letter dated January 18, 1976 inviting the attention of this Office as to the propriety of affixing one-30 centavo documentary stamp and one-30 centavo science stamp on the certification form therein attached, which is to be accomplished and issued by the Revenue District Officer thereat before a taxpayer in Ilocos Sur could secure a privilege/fixed tax receipt pursuant to Republic Act No. 1538. cdta You contend that the said certification need not be affixed with documentary and science stamps as the aforesaid certification is a government requirement and the party certifying is a government officer. In reply, I have the honor to inform you that Section 225 of the Tax Code provides that . . ., "on each certificate of any description required by law or by rules or regulations of a public office, or which is issued for the purpose of giving information, or establishing proof of a fact and not otherwise specified as exempt from the tax, there shall be collected a documentary stamp tax of thirty centavos," and pursuant to Section 4 of Republic Act No. 5448, an equal amount of science stamps shall be affixed to such document. The requirement and the imposition of the tax in question is, therefore, proper and legal. In view thereof, the imposition of the stamp taxes is in order. cd Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3