BIR Ruling

March 23, 1970 The Revenue Director Revenue Region No. 15 Iloilo City S i r : This has reference to your telegram dated January 28, 1970 requesting instruction as to the amount of fees which should be collected on tax clearance certificates and the mode of payment, as to whether by stamps or by receipts. cd In reply, please be informed that pursuant to Section 4 of Republic Act No. 5448, a science stamp tax is collectible, in addition to the amount of documentary stamp tax being collected under the National Internal Revenue Code, on the following documents: (1) BIR Form No. 17.14 (Tax Clearance Issued to those Going Abroad), P50.00 for First Class Passenger, P30.00 for Second Class Passenger, P5.00 for Third Class Passenger; (2) BIR Form No. 17.61 (Tax Clearance Certificate) P0.30; (3) BIR Form No. 17.65 (Application for Tax Clearance for Individuals), none; (4) BIR Form No. 17.65 (a) (Application for Tax Clearance for Corporation/Company), none. Documentary stamp taxes shall be paid by the purchase and affixture of documentary stamps to the document and or instrument taxed or to such other papers as may be indicated by law or regulations as the proper recipient of the stamp and by the subsequent cancellation of the same. In short payment consists of purchase, affixture and proper cancellation of the documentary stamp. The science stamp tax shall be collected at the same time and in the same manner as the documentary stamp tax imposed under the National Internal Revenue Code. cdta Please be guided accordingly. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue