BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Nov 23, 1971
Full text
November 23, 1971 Mr. Vicente Atienza 7495-A Bagtican Makati, Rizal S i r : This refers to your letter dated September 3, 1971 requesting information on whether or not the cards which you intend to use in your handwriting analysis activity is subject to the documentary stamp tax. acd In reply thereto, I have the honor to inform you that the cards the contents of which are mentioned in your letter, is not subject to the documentary stamp tax. However, the income you will realize in your activity as a handwriting analyst is subject to income tax. cdi Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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