BIR Ruling No. 057-10

September 15, 2010 BIR RULING NO. 057-10 Sec. 188 NIRC TOIE Animation Phils. Inc. 9th/F Cyberone Bldg. Eastwood Cyberpark Bagumbayan, Quezon City Attention: Antoni P. Pornobi Group Manager Gentlemen : This refers to your letter dated July 30, 2010, wherein you requested to be informed whether a Certified True Xerox Copy of a Barangay sketch issued by a Municipal Assessors Officer is subject to documentary stamp tax under Section 188 of the National Internal Revenue Code of 1997 (NIRC), as amended. TACEDI We reply in the affirmative. Section 188 of the NIRC states: "SEC. 188. Stamp Tax on Certificates. On each certificate of damage or otherwise, and on every other certificate or document issued by any customs officer, marine surveyor, or other person acting as such, and on each certificate issued by a notary public, and on each certificate of any description required by law or by rules or regulations of a public office, or which is issued for the purpose of giving information, or establishing proof of a fact, and not otherwise specified herein , there shall be collected a documentary stamp tax of Fifteen pesos (P15.00)." (Emphasis supplied) The above provision is comprehensive enough to include a certified true copy of a Barangay sketch issued by a Municipal Assessors Officer. Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue