P3.00 Documentary Stamp Tax on Certificates of Candidacy
BIR Ruling No. 030-89 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 22, 1989
Full text
February 22, 1989 BIR RULING NO. 030-89 188 000-00 030-89 S i r : In reply to your letter dated February 7, 1989, please be informed that certificates of candidacy to be filed by candidates to be eligible for election to an elective public office fall within the purview of certificates issued for the purpose of giving information or establishing proof of a fact not otherwise specified under the Tax Code. Such being the case, the same are subject to the P3.00 documentary stamp tax pursuant to Section 188 of the Tax Code, as amended. cdtech Very truly yours, (SGD.) JOSE U. ONG Commissioner
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