Use of Pitney Bowes Documentary Stamp Tax Meter Model "RF" S#190079, for Printing Documentary Stamps

January 20, 1958 BIR RULING NO. 038-58 Phil-American General Insurance Co., Inc. Wilson Building, Juan Luna Manila Gentlemen : With reference to your application for permit to use Pitney Bowes Documentary Stamp Tax Meter Model "RF" S#190079, for printing documentary stamps, I have the honor to inform you that the same is hereby granted. The permit granted you is No. 70. However, in accordance with the provisions of Regulations No. 77 of the Department of Finance before any tax meter can be used, it has to be set, locked and sealed in the presence of the Collector of Internal Revenue or his duly authorized representative. It shall also be necessary for the owner or any person or corporation who intends to use the meter or machine to first submit his written requisition for stamps to be so printed, to the Collector of Internal Revenue to be accomplished on B.I.R. Form No. 3.06 which is furnished free of charge by the Bureau of Internal Revenue and to pay the corresponding value of the stamps to be requisitioned. The value of the stamps so requisitioned shall be entered in the debit side of a record book to be kept for the purpose and the value of the stamps printed and used shall be entered on the credit side of the same. The tax meter in question shall be subject to the supervision of this Office and shall be available at all time for inspection by internal revenue agents. LLphil Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue