BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 4, 1973
Full text
May 4, 1973 Engineer Oscar Viscayno E-204 Martinez Bldg. 378 Dasmarias Street Manila S i r : This refers to your letter dated April 6, 1973 requesting information as to whether or not the jurat portion of the Affidavit of Annual Assessment Work on Mining Claims is subject to the science stamp tax under Republic Act No. 5448. In reply thereto, I have the honor to inform you that pursuant to Section 4 of Republic Act No. 5448, no science tax shall be imposed on each certificate issued by a notary public or by any person authorized to administer oath. Such being the case the jurat portion of the abovementioned affidavit is not subject to the science stamp tax. Very truly yours, (SGD.) CONRADO P. DIAZ Acting Commissioner of Internal Revenue
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