Certificates of Graduation of Elementary School Pupils —
BIR Ruling No. 020-73 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 30, 1973
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May 30, 1973 BIR RULING NO. 020-73 Certificates of graduation of elementary school pupils. Certificates of graduation issued to elementary school pupils are not subject to the thirty (P0.30) centavos documentary stamp tax.
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