BIR Ruling No. 071-83
BIR Ruling No. 071-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 28, 1983
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April 28, 1983 BIR RULING NO. 071-83 Gentlemen : In reply to your letter dated November 25, 1981 requesting permission to affix the documentary stamps at the back of the duplicate copy of Certificate of Time Deposit (CTD) you issue and to indicate the amount of documentary stamps affixed at the back of the original copy thereof, I have the honor to inform you that your request is hereby granted, pursuant to Section 203 of Regulations No. 26, as amended, otherwise known as the "Documentary Stamp Tax Regulations," which provides, in part, as follows: cd Sec. 203. Manner of payment of documentary stamp tax . . . Provided, That in cases of warehouse receipts, certificates of stocks, passage, tickets, and other documents having stubs of duplicates kept by the persons issuing them, the documentary stamps shall be adhered to the stubs or to the duplicates thereof. cdt Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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